O uso das informações contábeis pelos gestores das micro e pequenas empresas na gestão dos seus negócios

Abstract

The scope of this work is to identify managers’ understanding of the use of accounting information as a decision-making tool. For this, field research was carried out in a portfolio of clientes of an accounting office, with companies located in of the City of Natal-RN the and Parnamirim-RN. Taking as a sample the Micro and Small Enterprises. It in concluded that Accounting is, in the view of the managers, a mere executor of tax and labor obligations (acessory obligations), and even the Companies that maintain and request some accounting statement, just to obtain credit from the Banks. Thus, managers do not perceive the relevance of accounting information.