Accounting in the Administration of Enterprises Bacabalenses: A Study on the Decision-Making
Journal of Finance and Accounting
Volume 4, Issue 1, January 2016, Pages: 18-24
Received: Feb. 2, 2016; Accepted: Feb. 15, 2016; Published: Mar. 4, 2016
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Fernando Silva Lima, Department Professional, Federal Institute of Science and Technology of Maranhão (IFMA), Bacabal, Maranhão State, Brazil
Mariano Yoshitake, Department in Master, Ceuma University, São Luiz, Maranhão State, Brazil
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The aim of this study is to investigate whether bacabalenses companies value accounting reports for management purposes. To Achieve the objective, this research we opted for the open questionnaire method and closed the managers of 36 (thirty six) companies in the retail business, wholesale, industrial and services, headquartered in the city of Bacabal, Maranhão State who are concentrated in the city center. Through this method you can get the answer to the question problem: How to manage the company that does not use financial reporting as a source of information for decision making? Among the results, it stands October that 48.74% of retailers do not seek to base Their Decisions by means of financial reporting. These results support the hypothesis that without financial statements, there is the consistent date. The study concludes that the majority of directors, partners, managers still dispense the financial statements and this compromises the management of companies.
Information, Accounting, Decision Taking
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Fernando Silva Lima, Mariano Yoshitake, Accounting in the Administration of Enterprises Bacabalenses: A Study on the Decision-Making, Journal of Finance and Accounting. Vol. 4, No. 1, 2016, pp. 18-24. doi: 10.11648/j.jfa.20160401.13
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This article is an open access article distributed under the Creative Commons Attribution License ( which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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