STUDY ON THE USE OF ACCOUNTING MANAGERIAL ATTRIBUTES IN OPEN COMPANIES CAPITAL OF THE ELECTRICITY SECTOR

Accounting information to aid in decision making should be useful and quality. Useful information does require a set of qualitative characteristics, this article called attributes of managerial accounting. In this context, it has as objective to verify the use of the attributes of management accounting proposed by Moores e Yuen (2001) by the managers of publicly traded companies in the electricity sector occurs. We conducted a quantitative research through survey, with a questionnaire adapted from Necyk (2008) and Beuren e Rengel (2012). The population consists of 64 managers of the electric power companies that are listed on the BMeFBovespa, so that the sample is composed of 14 participating companies. Descriptive statistics were applied to the results, to improve the basis for discussions. The results of 22% of the population show that the sources of information used by managers for management reports are the balance sheet and the authoritarian budget. Managers need specific types of information, such as combination of data by functional areas, with future estimates and forecasts; and data in specific formats, to acquire ease in identifying and analyzing exceptions and make decisions with confidence.