O uso da informação contábil no processo de tomada de decisões: um estudo no setor de varejo alimentar da cidade de Pombal-PB.

Abstract

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.