The aim of this study is to investigate whether bacabalenses companies value accounting reports for management purposes. To Achieve the objective, this research we opted for the open questionnaire method and closed the managers of 36 (thirty six) companies in the retail business, wholesale, industrial and services, headquartered in the city of Bacabal, Maranhão State who are concentrated in the city center. Through this method you can get the answer to the question problem: How to manage the company that does not use financial reporting as a source of information for decision making? Among the results, it stands October that 48.74% of retailers do not seek to base Their Decisions by means of financial reporting. These results support the hypothesis that without financial statements, there is the consistent date. The study concludes that the majority of directors, partners, managers still dispense the financial statements and this compromises the management of companies.
| Published in | Journal of Finance and Accounting (Volume 4, Issue 1) |
| DOI | 10.11648/j.jfa.20160401.13 |
| Page(s) | 18-24 |
| Creative Commons |
This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited. |
| Copyright |
Copyright © The Author(s), 2016. Published by Science Publishing Group |
Information, Accounting, Decision Taking
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APA Style
Fernando Silva Lima, Mariano Yoshitake. (2016). Accounting in the Administration of Enterprises Bacabalenses: A Study on the Decision-Making. Journal of Finance and Accounting, 4(1), 18-24. https://doi.org/10.11648/j.jfa.20160401.13
ACS Style
Fernando Silva Lima; Mariano Yoshitake. Accounting in the Administration of Enterprises Bacabalenses: A Study on the Decision-Making. J. Finance Account. 2016, 4(1), 18-24. doi: 10.11648/j.jfa.20160401.13
AMA Style
Fernando Silva Lima, Mariano Yoshitake. Accounting in the Administration of Enterprises Bacabalenses: A Study on the Decision-Making. J Finance Account. 2016;4(1):18-24. doi: 10.11648/j.jfa.20160401.13
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Download@article{10.11648/j.jfa.20160401.13,
author = {Fernando Silva Lima and Mariano Yoshitake},
title = {Accounting in the Administration of Enterprises Bacabalenses: A Study on the Decision-Making},
journal = {Journal of Finance and Accounting},
volume = {4},
number = {1},
pages = {18-24},
doi = {10.11648/j.jfa.20160401.13},
url = {https://doi.org/10.11648/j.jfa.20160401.13},
eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20160401.13},
abstract = {The aim of this study is to investigate whether bacabalenses companies value accounting reports for management purposes. To Achieve the objective, this research we opted for the open questionnaire method and closed the managers of 36 (thirty six) companies in the retail business, wholesale, industrial and services, headquartered in the city of Bacabal, Maranhão State who are concentrated in the city center. Through this method you can get the answer to the question problem: How to manage the company that does not use financial reporting as a source of information for decision making? Among the results, it stands October that 48.74% of retailers do not seek to base Their Decisions by means of financial reporting. These results support the hypothesis that without financial statements, there is the consistent date. The study concludes that the majority of directors, partners, managers still dispense the financial statements and this compromises the management of companies.},
year = {2016}
}
TY - JOUR T1 - Accounting in the Administration of Enterprises Bacabalenses: A Study on the Decision-Making AU - Fernando Silva Lima AU - Mariano Yoshitake Y1 - 2016/03/04 PY - 2016 N1 - https://doi.org/10.11648/j.jfa.20160401.13 DO - 10.11648/j.jfa.20160401.13 T2 - Journal of Finance and Accounting JF - Journal of Finance and Accounting JO - Journal of Finance and Accounting SP - 18 EP - 24 PB - Science Publishing Group SN - 2330-7323 UR - https://doi.org/10.11648/j.jfa.20160401.13 AB - The aim of this study is to investigate whether bacabalenses companies value accounting reports for management purposes. To Achieve the objective, this research we opted for the open questionnaire method and closed the managers of 36 (thirty six) companies in the retail business, wholesale, industrial and services, headquartered in the city of Bacabal, Maranhão State who are concentrated in the city center. Through this method you can get the answer to the question problem: How to manage the company that does not use financial reporting as a source of information for decision making? Among the results, it stands October that 48.74% of retailers do not seek to base Their Decisions by means of financial reporting. These results support the hypothesis that without financial statements, there is the consistent date. The study concludes that the majority of directors, partners, managers still dispense the financial statements and this compromises the management of companies. VL - 4 IS - 1 ER -
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