O uso da contabilidade no processo de tomada de decisão: a informação contábil e o sistema informatizado utilizado nas empresas do segmento têxtil em Fortaleza - CE

Abstract

This research seeks to assess the importance of accounting information and the computerized accounting system in the decision making process used in companies in the textile segment of Fortaleza-CE that are part of Sinditêxtil-CE. The computerized accounting system must be used by the form of manager who can attend to their importance in order to meet their demands and decision making. Thus, the aim of this study is to investigate the perception of managers about the importance attached to integrating accounting information stored on a computer system in the decision-making process, specifically through the use of computerized systems. As for the methodological procedures initially carried out a literature search through the accounting literature focusing on the use of accounting information in the decision-making process. The process of collecting this study was through field research with a questionnaire with qualitative approach. To interview managers of the textile sector companies that are part of Sinditêxtil-CE (Industry Union of Spinning and Weaving in the State of Ceará General). However, it is concluded that the companies in this study makes use of one or more computerized accounting systems, where there is the existence of a system focused on production (factory floor) and one or two accounting information systems, and this, plus a to add value and help in the decision making process, not the system that sets or points which decision the manager should take.