ASSIS, J. P. Q.; ASSIS, João Paulo Queiroga de.
Résumé:
This paper aims to conduct a study with members of food retailing in the city of Pombal
/ PB in order to identify whether they use accounting information in decision-making.
The research was classified as bibliographic and descriptive field with quantitative and
qualitative approach, so a questionnaire was administered in a universe composed of
six (6) companies in the city, using as selection requirement, companies using such
scheme actual income tax, because in practice they should be used accounting
information with greater frequency. The questionnaire aimed to identify the profile of
the managers of these companies, as well as whether they use accounting information
in decision-making, also sought to identify the perceptions of these managers on the
information that is submitted through their respective counters. Given the responses of
managers interviewed, it was found that the large majority uses the accounting
information in the decision-making process only sporadically, although they believe that
accounting can be a support tool that directly influence the results of the company,
which proved that this service is still operated with much timidity on the part of
accountants, which could expand its portfolio of services, offering consulting and
guidance regarding the financial planning business.
