Journal of Finance and Accounting

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Accounting in the Administration of Enterprises Bacabalenses: A Study on the Decision-Making

Received: 02 February 2016    Accepted: 15 February 2016    Published: 04 March 2016
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Abstract

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.

DOI 10.11648/j.jfa.20160401.13
Published in Journal of Finance and Accounting (Volume 4, Issue 1, January 2016)
Page(s) 18-24
Creative Commons

This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.

Copyright

Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Information, Accounting, Decision Taking

References
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[2] BEUREN, IM Management of information: a strategic resource in business process management. 2. ed. São Paulo: Atlas 2000.
[3] BRAZIL. Law No. 6404 of December 15, 1976. Official Gazette of the Federative Republic of Brazil. Brasilia, DF 17 December 1976. Presidency of the Republic. Brazil. Available at: . Accessed on May 20, 2015.
[4] The Institute for Accounting, Actuarial and Financial - Fipecafi. Manual accounting of corporations: also applicable to other companies. 4. ed.. São Paulo: Atlas, 1994.
[5] GUTH, SC Financial decisions and control management. Journal of Management and Innovation (v.1, n.1), 2013. Available at . Accessed on May 15, 2015.
[6] IUDÍCIBUS, S. Balance Sheet Analysis. 7. ed. São Paulo: Atlas, 1998.
[7] IUDÍCIBUS, S; MARION, JC accounting course for non-accountants. 5. ed. São Paulo: Atlas, 2008.
[8] Kassai, S. The small businesses and accounting. (V.9, n.15, p.60-74). Study Notebook Fipecafi, São Paulo, 1997.
[9] Lakatos, IN, MARCONI, M. A. scientific methodology Basics. 5. ed. São Paulo: Atlas, 2003.
[10] MARCONI, M.; Lakatos, IN Investigative Techniques: Planning and execution of surveys, sampling and research techniques, preparation and interpretation of data. 7. ed. São Paulo: Atlas, 2009.
[11] MARION, JC Business Accounting. 11. ed. São Paulo: Atlas, 2005.
[12] MARION, José Carlos. Business accounting. 14. ed. São Paulo: Atlas, 2008.
[13] MEIGS, WB; JOHNSON, EC; MEIGS, RF Accounting: the basis for Business Decisions. (4thed 1034p.). New York: McGraw-Hill Book Company, 1977.
[14] PORTON, A. B.; Longaray, AA relevance of the use of accounting information in decision-making processes. (V. 7, n. 4). Magazine ANGRAD, 2006.
[15] RESOLUTION CFC n. 1049/05 - Approval of NBC T 3: Concept, content, structure and nomenclature of the financial statements. 2005. Federal Accounting Council.. Brazil Available at: . Accessed on: May 25, 2015.
[16] RESOLUTION CFC n. 1296/10 - Approves NBC TG 03 - Cash Flow Statement. Federal Accounting Council.. Brazil Available at: . Accessed: June 2, 2015.
[17] RESOLUTION CFC n. 1374/11 - Gives new wording to NBC TG STRUCTURE CONCEPT - Framework for the Preparation and Disclosure of Accounting Financial Report. Federal Accounting Council. Available at: . Accessed on June 2, 2015.
[18] RESOLUTION CFC n. 785/95 - Approval of NBC T 1: The characteristics of accounting information. 1995. Federal Accounting Council. Brazil. Available at: . Accessed on June 3, 2015.
[19] Stroeher, AM; FREITAS, H. The use of accounting information in decision-making in small businesses. (V.1, n.1, Art.7). Magazine FEA-USP, São Paulo, 2008. Available at: . Accessed on June 4, 2015.
[20] VERGARA, SC Projects and Research Reports In Administration. São Paulo: Atlas, 2013.
Author Information
  • Department Professional, Federal Institute of Science and Technology of Maranh?o (IFMA), Bacabal, Maranh?o State, Brazil

  • Department in Master, Ceuma University, S?o Luiz, Maranh?o State, Brazil

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  • APA Style

    Fernando Silva Lima, Mariano Yoshitake. (2016). Accounting in the Administration of Enterprises Bacabalenses: A Study on the Decision-Making. Journal of Finance and Accounting, 4(1), 18-24. https://doi.org/10.11648/j.jfa.20160401.13

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    ACS Style

    Fernando Silva Lima; Mariano Yoshitake. Accounting in the Administration of Enterprises Bacabalenses: A Study on the Decision-Making. J. Finance Account. 2016, 4(1), 18-24. doi: 10.11648/j.jfa.20160401.13

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    AMA Style

    Fernando Silva Lima, Mariano Yoshitake. Accounting in the Administration of Enterprises Bacabalenses: A Study on the Decision-Making. J Finance Account. 2016;4(1):18-24. doi: 10.11648/j.jfa.20160401.13

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  • @article{10.11648/j.jfa.20160401.13,
      author = {Fernando Silva Lima and Mariano Yoshitake},
      title = {Accounting in the Administration of Enterprises Bacabalenses: A Study on the Decision-Making},
      journal = {Journal of Finance and Accounting},
      volume = {4},
      number = {1},
      pages = {18-24},
      doi = {10.11648/j.jfa.20160401.13},
      url = {https://doi.org/10.11648/j.jfa.20160401.13},
      eprint = {https://download.sciencepg.com/pdf/10.11648.j.jfa.20160401.13},
      abstract = {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.},
     year = {2016}
    }
    

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    AU  - Mariano Yoshitake
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    JO  - Journal of Finance and Accounting
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    AB  - 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.
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