Efeitos do processo de tomada de decisão junto aos modelos de informações contábeis gerenciais e de controladoria no Brasil

Abstract

The gap in this work is to analyze the main effects of using decision making together with management accounting and controlling information models in application in Brazil. Therefore, this bibliographical, qualitative, basic, explanatory research was carried out through searches in academic databases, electing relevant primary sources published in the last twelve years (2012 to 2024). The entire ramework assembled was verified through cataloging, filing, analysis and inference routines, aiming to identify the relationship between information models and their tools with decision-making, seeking to identify the main effects resulting from this syncretism. It was found that the main repercussions of using information models in the decision making process are: aiding efficient business management, optimizing strategic decision-making, maximizing the resources and results of entities and increasing competitiveness in the markets, in which it was concluded that, through the use of appropriate modeling, raw material was obtained for timely decisions, positively impacting the decision-making process, enhancing organizational results and the competitiveness of Brazilian companies in the internal and external markets.