A percepção dos gestores das micro e pequenas empresas do município de Maceió quanto ao uso das informações contábeis para a tomada de decisão

Abstract

This study aimed to analyze the perception of managers of micro and small companies in the city of Maceió regarding the use of accounting information for decision making. The study is classified as descriptive, with a quantitative approach and in relation to the procedures, bibliographical research and survey were used. The research data were obtained through a questionnaire applied to managers of micro and small companies that operate in the clothing segment in the city of Maceió. The results showed that little accounting information is used as a basis for decision making. The main reasons for not using management-accounting tools are lack of knowledge and the high investment and maintenance cost of these tools. The interviewed managers consider that the information generated by accounting is very important for decision making, however, due to little use and lack of knowledge, they end up making decisions based on their experience. Thus, it was found that most managers, despite being aware of the contribution that the use of accounting information can bring to their business, in practice, do not use these management tools and prefer to use their market experience to make decisions, resulting in decision-making without a reliable basis.