A importância das demonstrações contábeis na tomada de decisão das empresas

Abstract

Accounting holds significant relevance for organizations as it has, over time, tracked pertinent social and economic evolutions for managers and other users through accounting reports. This allows the extraction of useful information through analyses that support managers in the decision-making process. It is imperative that accounting professionals stay updated on the technological tools that expedite processes, provide timely information, and ensure reliability. This study demonstrated how accounting information and its statements are indispensable tools for the operation and maximization of an institution’s segments through decisions based on comprehensible data. Through the analysis of accounting statements, the information traces the increase in competence and competition of entities through data collection. The present study aimed to demonstrate the importance of the information listed by the accounting statements for the decision-making process of companies as well as business management. The research had a chronological delimitation of the last seven years with the intention of providing a contemporary and relevant view of accounting practices, taking into account technological transformations and market demands during this period. It is worth noting that older analyses were employed due to the study also seeking to highlight the history and development of accounting. To achieve the desired objective, the methodology used was qualitative bibliographic research. The materials used were selected through Google Scholar and SciElo repositories.