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

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...

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Principais autores: Neves, Eliane de Melo, Lima, Diego Patrick Aranha de
Formato: Online
Idioma:por
Publicado em: Max Leandro de Araújo Brito
Endereço do item:https://periodicos.ufrn.br/casoseconsultoria/article/view/22635
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record_format ojs
institution Periódicos UFRN
collection Portal de Pediódicos Eletrônicos da UFRN
language por
format Online
author Neves, Eliane de Melo
Lima, Diego Patrick Aranha de
spellingShingle Neves, Eliane de Melo
Lima, Diego Patrick Aranha de
EVIDENCE OF INFORMATION MANAGEMENT ACCOUNTING FIRMS IN THE CITY OF JOHN PERSON / PB: A STUDY THE PERSPECTIVE OF BUSINESS MANAGEMENT
author_facet Neves, Eliane de Melo
Lima, Diego Patrick Aranha de
author_sort Neves, Eliane de Melo
title EVIDENCE OF INFORMATION MANAGEMENT ACCOUNTING FIRMS IN THE CITY OF JOHN PERSON / PB: A STUDY THE PERSPECTIVE OF BUSINESS MANAGEMENT
title_short EVIDENCE OF INFORMATION MANAGEMENT ACCOUNTING FIRMS IN THE CITY OF JOHN PERSON / PB: A STUDY THE PERSPECTIVE OF BUSINESS MANAGEMENT
title_full EVIDENCE OF INFORMATION MANAGEMENT ACCOUNTING FIRMS IN THE CITY OF JOHN PERSON / PB: A STUDY THE PERSPECTIVE OF BUSINESS MANAGEMENT
title_fullStr EVIDENCE OF INFORMATION MANAGEMENT ACCOUNTING FIRMS IN THE CITY OF JOHN PERSON / PB: A STUDY THE PERSPECTIVE OF BUSINESS MANAGEMENT
title_full_unstemmed EVIDENCE OF INFORMATION MANAGEMENT ACCOUNTING FIRMS IN THE CITY OF JOHN PERSON / PB: A STUDY THE PERSPECTIVE OF BUSINESS MANAGEMENT
title_sort evidence of information management accounting firms in the city of john person / pb: a study the perspective of business management
description 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.
publisher Max Leandro de Araújo Brito
publishDate 2014
url https://periodicos.ufrn.br/casoseconsultoria/article/view/22635
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spelling oai:periodicos.ufrn.br:article-226352020-09-19T01:01:38Z EVIDENCE OF INFORMATION MANAGEMENT ACCOUNTING FIRMS IN THE CITY OF JOHN PERSON / PB: A STUDY THE PERSPECTIVE OF BUSINESS MANAGEMENT EVIDÊNCIAS DA GESTÃO DA INFORMAÇÃO CONTÁBIL EM EMPRESAS DA CIDADE DE JOÃO PESSOA/PB: UM ESTUDO SOB A ÓTICA DA GESTÃO EMPRESARIAL Neves, Eliane de Melo Lima, Diego Patrick Aranha de PME´s. Informação contábil. Gestão empresarial SME's. Accounting information. Business Management 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. A contabilidade como um subsistema de apoio à administração, tem como principal finalidade prover informações úteis para o processo de tomada de decisões. Neste sentido, as empresas vêm buscando ferramentas gerenciais administrativa para garantia operacional no mercado. Frente a este quadro, o objetivo deste trabalho se consistiu em obter evidências empíricas acerca da contabilidade praticada nas micro e pequenas empresas localizadas na cidade de João Pessoa/PB. Através de amostra por acessibilidade junto aos gestores, aplicou-se um questionário a fim de coletar os dados necessários à pesquisa, os mesmos foram tratados com o auxílio do SPSS - Statistical Package Social Sciences, utilizando-se da estatística descritiva (Freqüência absoluta e relativa). Os resultados da pesquisa revelaram que a discussão acerca do uso da contabilidade para o auxílio à gestão empresarial continua tanto no tocante às fontes de informações para decisões, quanto na estruturação e escolha do painel de indicadores para fins de avaliação de desempenho nas micro e pequenas empresas. Através de uma análise dos dados, pôde-se concluir que 10% das empresas utilizam-se do Balanço Patrimonial e Demonstrativo do Resultado para decisões e que as grandes maiorias das empresas pesquisadas tomam decisões com base em outras fontes, como os Relatórios setoriais que são utilizados por 70% das empresas que foram realizadas dentro da pesquisa. Como resultado pode-se apontar, ainda, que 15% das empresas pesquisadas atribuem um alto grau de importância às informações contábeis para a tomada de decisões. Já 35% consideram importante um processo de planejamento; 25% razoavelmente importante, e por fim apenas 10% acreditam que ela seja pouco importante e não importante. Max Leandro de Araújo Brito 2014-10-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/casoseconsultoria/article/view/22635 Revista de Casos e Consultoria; v. 5 n. 4 (2014); e541 2237-7417 por https://periodicos.ufrn.br/casoseconsultoria/article/view/22635/13210

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