O uso da informação contábil para o processo de tomada de decisão na indústria moveleira

Abstract

This research aimed to investigate the use of accounting information in the decision-making process in the furniture industries of the State of Pernambuco, a sector of the market that, according to the literature review, is still relatively lacking in research in the field of accounting information for making decisions. decision. It was constituted a study whose characteristics dialogue with the exploratory research added to the descriptive research, using a quantitative approach through the application of questionnaires (survey). The investigations of this study were concentrated in the scope of the State of Pernambuco, more specifically, in furniture industries, more precisely, with the managers of these organizations. The universe of this research is all the furniture industries registered in the Federation of Industries of the State of Pernambuco (FIEPE) and active / regular in the Federal Revenue, totaling 264 industries. The total number of respondents was 74 (28% of the population) industries from different locations in the state of Pernambuco and of different sizes. The results were analyzed using descriptive statistics techniques, Spearman's correlation coefficient, Mann-Whitney U test, Kruskal-Wallis test and Chi-square test. As for the development of statistical tests, four groups of variables were considered, namely: (a) profile of the organization; (b) profile of the responding managers; (c) characteristics of the Accounting Information; and (d) applicability of accounting information for decision making. The main results indicate that most of the participating companies already have more than 6 years of experience in the market. It should also be noted that more than half of the participating companies have their accounting performed by professionals outside the organization. It was observed that, for the most part, the furniture industries in the state of Pernambuco use accounting information in the decision-making process. The research had as its central point the relationships between the characteristics of accounting information and its usefulness in the decision-making process, concluding, that comprehensibility is the most relevant accounting characteristic and that the consistency of accounting information is fundamental for this information accounts are used in the decision-making process, within the perception of the managers participating in the research, in the furniture sector of the state of Pernambuco. In view of the export and based on the findings of this research, it can be said that as the characteristics of the accounting information are respected and used in the bookkeeping process and preparation of the accounting reports, more and more this information will be understood by its users. information.