Percepção do uso da informação contábil: um estudo de caso no Mercado Central de Fortaleza

Abstract

Very small and small companies have their importance recognized around the world, assisting in the reduction of unemployment and rotating the economy. Barros (1978) lists common practices to small businesses and that negatively influence the growth of the company, one of them is to make use of accounting information only in order to meet only a tax requirement and not using the basic purpose of accounting that is to guide the administrator in its decisions, this exposed, this research has as main objective to analyze the perception of entrepreneurs of the use of accounting information in the companies of Mercado Central de Fortaleza. Therefore, a survey of 79 companies was made through the use of questionnaires. The result shows that companies had an average of 24 years, without making use of accounting information in decision making. It is understood, therefore, that entrepreneurs do not consider it necessary for decision making.