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Advisor(s)
Abstract(s)
No âmbito dos negócios, admite-se que o processo de tomada de decisão dos gestores tem na sua base um conjunto de informações. Pode admitir-se, também, que a maior parte das informações que sustentam o processo decisório dos gestores é de natureza contábil, o que é justificado pelo fato das decisões visarem à liquidez e à rentabilidade. Se, por um lado, é fácil aceitar a contabilidade como a principal fonte de informações a suportar as decisões dos gestores no contexto dos grandes negócios, por outro lado, tal visão parece não se constituir em consenso no que diz respeito às micros e pequenas empresas (MPEs). Tendo em vista a relevância que esse segmento de empresas tem no contexto da economia brasileira, este trabalho teve por objectivo investigar qual a fonte das informações que sustentam o processo de tomada de decisões dos gestores de MPEs no Brasil. A partir de uma amostra alcançada por conveniência, obtida via aplicação de questionário, e emprego de ferramenta simples de estatística, o trabalho traz como achado a constatação que os gestores de MPEs, ainda que reconheçam a utilidade da informação contábil, fazem uso de variadas fontes no seu processo decisório, não priorizando a informação de natureza contábil.
In business, it is assumed that the decision-making process of managers is based on a set of information. It can also be assumed that most of the information that underpins managers' decision-making is accounting in nature, which is justified by the fact that the decisions are aimed at liquidity and profitability. While it is easy to accept accounting as the main source of information to support managers' decisions in the context of big business, on the other hand, such a view does not seem to be consensus on micro and small enterprises (MSEs). Given the relevance that this segment of companies has in the context of the Brazilian economy, this paper aimed to investigate the source of information that underpins the decision-making process of managers of MSEs in Brazil. Based on a convenience sample, obtained through the application of a questionnaire and the use of a simple statistical tool, the study finds that the managers of MSEs, while recognizing the usefulness of accounting information, make use of various sources. In its decision-making process, not prioritizing accounting information.
In business, it is assumed that the decision-making process of managers is based on a set of information. It can also be assumed that most of the information that underpins managers' decision-making is accounting in nature, which is justified by the fact that the decisions are aimed at liquidity and profitability. While it is easy to accept accounting as the main source of information to support managers' decisions in the context of big business, on the other hand, such a view does not seem to be consensus on micro and small enterprises (MSEs). Given the relevance that this segment of companies has in the context of the Brazilian economy, this paper aimed to investigate the source of information that underpins the decision-making process of managers of MSEs in Brazil. Based on a convenience sample, obtained through the application of a questionnaire and the use of a simple statistical tool, the study finds that the managers of MSEs, while recognizing the usefulness of accounting information, make use of various sources. In its decision-making process, not prioritizing accounting information.
Description
Mestrado em Contabilidade
Keywords
Informação para a tomada de decisões Micros e pequenas empresas Fonte das informações. Information for decision-making Micro and small enterprises Source of the information