As informações contábeis provenientes dos escritórios de contabilidade e sua utilização como ferramenta de gestão

Abstract

During much time, accounting was seen just as a system of tributary information, but its role is much more than it. It should be used as a management tool that helps businessmen with relevant information, and also it allows them to treat the business in a more effective way. So, this study expatiates on the information and also the background given by current accounting offices, and its management use, as in constitution, as in the economical sustainability of micro and small enterprises. The study presents relevant concepts for accounting professionals and entrepreneurs to know the importance of accounting and the services done by it, in order to keep the sustainable and continuous the development of the enterprises. The methodology of this study is characterized as a descriptive and bibliographical research. Furthermore, in the collection of data, it was used the questionnaire technique applied to accounting offices. This study classifies itself as a research of quantitative and qualitative nature. The results, originated from the analysis of collected data, indicate that a great extent of researches do not provide necessary information to the decision making of micro and small businessmen, or because they do not ask these information, or because the main focus of the office is in the book-keeping accounting and fiscal, and in the detection of tributes.