Disponibilização da informação contábil no processo decisório: um estudo em indústrias de grande porte da região da serra do estado do Rio Grande do Sul

Abstract

This paper was developed with a theme in the accountable information enterprises, as the element of foundation to its deciding process. This way, a field research was made with 17 enterprises industries of large tonnage, in the region of the Serra in the State of Rio Grande do Sul, have been possible to show that in the enterprises it happens a preoccupying delay in the availability of accountable iinformation, that if it were to wait, it could contribute to make decisive adoptive decisions. It was used, for the final comparison, the results of the research obtained in former seasons and with different samples, as in their size and taking ander consideration the profile of the enterprises studied, can be understood that, in general, relevant changes in the conduct of the enterprises, especially those placed in the State of Rio Grande do Sul, ahich is suffers a more conserved administration due to their familiar nature.