Micro and small businesses managers' perception of accounting information as a resource that aids the managerial decision making process

From a descriptive and qualitative approach, the objective of this work is to highlight what is the perception of managers of micro and small enterprises (MPE'S) that operate in the branch of commerce of Caico -RN, about the importance of accounting information as a resource to assist in the managerial decision-making process of their business. To carry out the research, a questionnaire was applied through the Google Forms platform that was made available to the MPE'S of the city, compatible with the research profile, resulting in 35 respondents. Among other findings, the results showed that most managers perceive only the information linked to fiscal and labor aspects, in addition to their own experience in business, as the most useful resources for the management of their companies, much in function of not having knowledge or access to other types of information that actually help the managerial decision -making process.