EVIDENCE OF INFORMATION MANAGEMENT ACCOUNTING FIRMS IN THE CITY OF JOHN PERSON / PB: A STUDY THE PERSPECTIVE OF BUSINESS MANAGEMENT

Abstract

Accounting as a subsystem supporting the administration, whose main purpose is to provide useful information for decision-making. In this sense, companies are seeking administrative management tools for operational assurance market. Facing this situation, the objective of this study was to obtain if empirical evidence regarding the accounting practiced in micro and small businesses located in the city of João Pessoa / PB. Through sample accessibility with the managers, we applied a questionnaire to collect the data needed for the research, they were treated with the help of SPSS - Statistical Package for Social Sciences, using descriptive statistics (absolute and relative frequency ). The survey results revealed that the discussion about the use of accounting to aid management business continues both in sources of information for decisions, as in structuring and choice panel indicators for performance assessment in micro and small enterprises . Through an analysis of the data, it was concluded that 10% of companies use up the Balance Sheet and Income Statement for decisions and that large majorities of surveyed companies make decisions based on other sources such as industry reports that are used by 70% of companies that have been performed within the research. As a result we can point out also that 15% of companies surveyed attributed a high degree of importance to the accounting information for decision making. Already 35% consider it important planning process, 25% somewhat important, and finally only 10% believe it is somewhat important and not important.