A Relevância dos Instrumentos Gerenciais na Tomada de Decisão / The Relevance of Managerial Instruments in Decision Making
Resumen
Este estudo objetiva compreender a relevância dos instrumentos gerenciais na tomada de decisão de acordo com a percepção dos gerentes de uma empresa que atua na distribuição de gás canalizado no Estado do Rio Grande do Norte. Para atingir o objetivo proposto, optou-se pela abordagem qualitativa, mediante realização de um estudo de caso. O estudo é caracterizado como descritivo e a coleta dos dados ocorreu por meio de uma entrevista semiestruturada. O tratamento dos dados foi realizado por meio de análise de conteúdo com auxílio do software Atlas.ti®. Como resultado, os respondentes expuseram que os instrumentos gerenciais têm alta relevância na tomada de decisão, servindo de suporte, com outros recursos adotados em conjunto, para as decisões tomadas. Porém, os instrumentos empregados pela alta administração da empresa são ultrapassados, limitando o alcance dos benefícios que a informação contábil poderia proporcionar. A pretensão com o estudo é de aproximar a discussão proposta com a realidade vivenciada no âmbito organizacional, mediante o desenvolvimento de um estudo de caso. Como justificativa à sua realização, é possível citar a importância de expor aos próprios profissionais da contabilidade o grau de relevância que os gerentes atribuem às informações de cunho contábil que lhes são fornecidas, evidenciando se os instrumentos gerenciais são fatores determinantes na tomada de decisão.
Palavras-chave: Instrumentos Gerenciais. Tomada de Decisão. Percepção dos Gerentes.
ABSTRACT
This study aims to understand the relevance of management tools in decision making according to the perception of managers of a company that operates in the distribution of piped gas in the state of Rio Grande do Norte. To achieve the proposed objective, a qualitative approach was chosen, through a case study. The study is characterized as descriptive and data collection took place through a semi-structured interview. Data treatment was performed through content analysis with the aid of the Atlas.ti® software. As a result, the respondents stated that the management instruments have high relevance in decision making, serving as support, with other resources adopted together, for the decisions taken, however, the instruments used by the company's senior management are outdated, limiting the scope of the benefits that accounting information could provide. The intention of this study is to bring the proposed discussion closer to the reality experienced in the organizational environment, by developing a case study. As a justification for its realization, it is possible to cite the importance of exposing to the accounting professionals themselves the degree of relevance that managers attribute to the accounting information provided to them, showing whether the management tools are decisive factors in decision making.
Keywords: Management Instruments. Decision Making. Perception of Managers.
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DOI: http://dx.doi.org/10.12819/2022.19.9.7
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