A importância da informação contábil no processo de tomada de decisão nas micro e pequenas empresas

Abstract

The objective of this paper is to assess the perception of managers about the importance attached accounting information and its use in business. For this we used a field research in the city of Teófilo Otoni, MG, with a sample of micro and small companies linked to the retail trade. We conclude that the accounting is view as a mere executor of tax and labor obligations, so managers do not perceive the importance of accounting information. We also acknowledge that managers with higher levels of education, understand the relevance of accounting, but not keep the accountant if there is a simplification in the collection of taxes.