Patricia Villa Costa Vaz1, Marcia Maria dos Santos Bortolocci Espejo1, Silvia Pereira de Castro Casa Nova2,

Simone Bernardes Voese1

(1. Federal University of Parana, Brazil; 2. University of Sao Paulo, Brazil)

 

 

Abstract: Management accounting long influence the decision making process, providing necessary information and showing the reality of companies. However, more than just inform, it is essential to consider the relationship between information and its user, namely who he is, what he needs to know and what he already knows. Thus, we noticed some barrier between the user of accounting information and the information itself. In this sense, we question: from the communicational relationship entrepreneur-accountant, under the theoretical perspective of Bakhtin, which behavioral aspects influence the understanding and use of management accounting in the decision making process of micro and small enterprises? This work constitutes a development of two case studies, each one consisting in interviews with one accounting firm, five of its customers and data triangulation with documental research. Results indicated that the behavioral aspects influencing the understanding and use of management accounting in decision making of these enterprises are: availability of the accountant in settling questions with entrepreneurs; clear and simple language; reducing the use of technical terms; accounting closer to the administrative daily activities; accounting valuation by accountants and also by micro enterprises managers, to realize their potential information, decoupling the image of accounting for tax purposes only.

 

 

Key words: Bakhtin; communicational process; decision-making; management accounting; small and micro

enterprises

 

JEL code: M400