PONTES, L. A.; PONTES, Larissa Alves.
Résumé:
The accounting, as a necessary tool for the proper performance of the company, must be used rationally, on time and with the level of detail required in each case. Thus, management accounting, as branch accounting, serves to give greater support to the management of projects through the full detail of the information generated through the financial statements. Faced with the need for new proposals for scientific studies that address the issue that has arisen is the objective of this work is to analyze the design of accountants sousenses about the management tools used for decision making. In order to provide necessary inputs to increase contributions on the screen in the research study is classified as being qualitative, literature, descriptive and field. We tried to reach the goal a roadmap semi-structured interviews with accountants city of Sousa-PB and researched before it was possible to verify the need for changes of posture professionals with regard to the procedures provided by management accounting and unused because it was proven that throughout the interview a significant number of professionals failed to respond or declined to comment on the issue, as well as those who said they do not use. It was also evident in the search for the indispensability specialization by professionals, but specifically in the use of modern accounting techniques available in order to provide users with information able to keep up in the competitive market in which we live today.
