Micro and small businesses managers' perception of accounting information as a resource that aids the managerial decision making process

被引：0

作者：

Duda, Edivaldo do Nascimento ^{[1
]}

Xavier, Denis Thadeu de Medeiros ^{[2
]}

Araujo, Salmo Batista de ^{[3
]}

Silva, Clara Monise ^{[4
]}

Valentim, Maria do Socorro ^{[5
]}

Lagioia, Umbelina Cravo Teixeira ^{[6
]}

Queiroz, Luziana Maria Nunes de ^{[7
]}

Araujo, Cesar Augusto de Albuquerque ^{[8
]}

机构：

[1] Univ Fed Pernambuco UFPE, Ave Prof Moraes Rego 123,Cidade Univ, BR-50670901 Recife, PE, Brazil

[2] Univ Fed Rio Grande do Norte CERES UFRN, Ctr Ensino Super Serido, Campus Univ, BR-59078970 Natal, RN, Brazil

[3] Univ Fed Rio Grande do Norte UFRN, Fac Catolica Santa Teresinha, Campus Univ, BR-59078970 Natal, RN, Brazil

[4] Univ Fed Rio Grande do Norte PPGCC UFRN, Programa Pos Grad Ciencias Climat, Campus Univ, BR-59078970 Natal, RN, Brazil

[5] Univ Fed Rio Grande do Norte CCHLA UFRN, Ctr Ciencias Humanas Letras & Artes, Campus Univ, BR-59078970 Natal, RN, Brazil

[6] Univ Fed Pernambuco UFPE, Ave Prof Moraes Rego 1235,Cidade Univ, BR-50670901 Recife, PE, Brazil

[7] Univ Fed Rio Grande do Norte UFRN, Campus Univ, BR-59078970 Natal, RN, Brazil

[8] Univ Potiguar UNP, R En Monteiro 1806-1844, BR-59082400 Natal, RN, Brazil

来源：

REVISTA DE GESTAO E SECRETARIADO-GESEC | 2023年 / 14卷 / 02期

关键词：

Accounting Information; Small Businesses; Decision; Decision Making;

D O I：

10.7769/gesec.v14i2.1649

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

From a descriptive and qualitative approach, the objective of this work is to highlight what is the perception of managers of micro and small enterprises (MPE'S) that operate in the branch of commerce of Caico -RN, about the importance of accounting information as a resource to assist in the managerial decision-making process of their business. To carry out the research, a questionnaire was applied through the Google Forms platform that was made available to the MPE'S of the city, compatible with the research profile, resulting in 35 respondents. Among other findings, the results showed that most managers perceive only the information linked to fiscal and labor aspects, in addition to their own experience in business, as the most useful resources for the management of their companies, much in function of not having knowledge or access to other types of information that actually help the managerial decision -making process.

引用

页码：1654 / 1681

页数：28

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