Use of accounting information in supermarket companies in São João Evangelista – MG

Abstract

Taking into account the importance of Micro and Small Companies (MPE'S) in the supermarket industry for the national economy, together with the importance of accounting information in the daily lives of these companies, this study aims to analyze how micro and small companies in the industry supermarkets use accounting information. Furthermore, it is justified by the need to understand the degree and how accounting information is used in companies in the supermarket industry in the city of São João Evangelista - Minas Gerais and what impacts the use of such knowledge can generate in these organizations. To this end, a field research was carried out with two companies in the supermarket sector through the application of a structured questionnaire. The results, contrary to expectations, showed that the managers interviewed use accounting as a managerial tool for the formulation of the decision-making process.