Demonstrações financeiras no processo de tomada de decisão: uma revisão da literatura

Abstract

The economic and political scenario is increasingly complex and dynamic, in this context, external finance is cited as an ally to the decision-making process. Thus, this work had the general objective of analyzing the importance of financial externalities in the decision-making process for companies. And as specific goals; address the main difficulties encountered and the solutions adopted; describe the research results and list the main decisions found. The methodology applied to the research was the bibliographic review which involved six steps: (1) selection of the question for the review; (2) selection of surveys that will constitute the sample; (3) representation of the characteristics of the research reviewed; (4) analysis of findings according to the included inclusion criteria; (5) interpretation of results; (6) presentation and dissemination of results. In addition, this method seeks to answer a specific question, namely. What is the importance of financial authorities in the decision-making process for companies?Thus, in the results and discussions, the findings of Sebastião and Alves (2014), Freitas (2019), Santana and Valentim (2020), and Varela and Cruz (2020), which list the main decisions and procedures performed in companies with the accounting tools applied, highlighting the PDCA cycle, Compliance and Cash Flow, such tools are of great value for the decision-making process, providing information about the financial and economic life of the institution, in order to provide correct and productive decisions. Finally, it should be noted that financial owners allow the correct measurement of the entities' equity, in favor of the interests of the community, individuals and partners and shareholders.