Percepção de gestores e colaboradores de uma cooperativa de crédito sobre a contabilidade gerencial

Abstract

This monograph aims to identify the perception of credit cooperative managers and collaborators on managerial accounting. The selected bibliography addresses the concepts related to managerial accounting, artifacts and their use, since it is essential that the managers and managers of the financial institutions are prepared and with useful and accurate information during the decision making process. This is a survey and has a quantitative approach. The data collected are primary and were followed by a questionnaire which was made available to the employees of the Cooperative Financial Institution Sicoob Original. The results showed that the managers and managers of the credit union recognize the importance of managerial accounting for decision making to be more assertive, but it is noted that the topic in question is still a tool that many do not have the knowledge due to many employees to be attending their undergraduate degree. The results demonstrate that managerial accounting and its artifacts are too ls that have much to be explored and they provide useful information to the managers and managers of the Institutions.