A percepção dos empresários do comércio de combustíveis quanto ao uso da informação contábil:

estudo comparativo no cariri ocidental paraibano

Abstract

This research had as main objective to know the perception regarding the use of accounting information of the entrepreneurs of the Paraíba West Cariri fuel trade. As specific objectives to characterize the profile of entrepreneurs and companies; compare the main information that is demanded by the entrepreneur; and identify accounting information in business management. Regarding the methodological procedures this study was classified as descriptive and comparative, using a qualitative and quantitative approach and multiple cases. As a data collection instrument, a questionnaire was used. The sample consisted of 22 entrepreneurs from the Paraíba West Cariri fuel trade. The data reveal that entrepreneurs are between 28 and 65 years old, mostly male. Most companies are taxed under the presumed profit regime and have been in the market for over ten years. Also, business owners use mostly accounting information for tax and mandatory purposes. And even recognizing the importance of the services of accounting professionals, and the information they generate, they do not use them for management and decision making in the company.