O Processo de tomada de decisão em relação as informações contábeis: um estudo com os produtores de arroz de Rio Brilhante/MS

Abstract

This article has as objective to verify if the accounting information are helping in the decision making process of the producers of rice in the municipality of Rio Brilhante/MS. Specifically, it seeks to ascertain the influence in the decision making of rice producers. The methodology used is classified in terms of the goals as exploratory; with respect to procedures this is a bibliographic research and in terms of the approach, a quantitative research. For the collection of data, we used a field survey of accessibility sampling or convenience through semi-structured questionnaire, having as respondents rural producers of rice in the municipality of Rio Brilhante/MS. The data were analyzed according to the frequency of the answers. The results revealed that only 17% of the producers of rice using accounting information for decision making and that 83% of these producers prefer to rely on information of a technical agricultural or agronomist, for this to be professional who makes his project of planting or project of viability for granting of costing in rural banks.