Contabilidade gerencial como ferramenta de auxílio à tomada de decisão: uma pesquisa junto aos escritórios de contabilidade da cidade de Palmeira dos Índios - AL

Abstract

Although not mandatory, management accounting plays a fundamental role in generating relevant and reliable information, assisting managers in strategic decisions that, together with financial accounting, strengthen the patrimonial, financial and managerial health, providing significant data for safe and effective decision-making. This study sought to identify the level at which management accounting is being used by clients of accounting firms in Palmeira dos Índios - AL. This article covered the introductory concepts of management accounting, the profile of the accounting professional and their relationship in assisting decision-making. Regarding the methodological procedures of this study, bibliographic research was used, data were collected by survey using questionnaires, adapted from the Calixto and Bitencourt (2020) model and the questionnaires were applied to the accounting firms of a LTDA business company in the municipality of Palmeira dos Índios - AL. The research is descriptive and its approach is quantitative. Data collection was carried out by physically applying a questionnaire to 5 offices, obtaining feedback from all of them, which is the sample used in this study. It was observed that clients do not request management accounting services, only rarely. Other important data indicate that the client only wants the office to perform the financial accounting required by law, and that the client does not perceive the value of management accounting information. Despite the importance of management accounting in the city of Palmeira dos Índios - AL, it was noted that it is little used both in the provision of services and in the interests of the clients themselves.