Compreensão das informações contábeis por usuários internos tomadores de decisão: um estudo de caso na Universidade Federal Rural do Rio de Janeiro

Abstract

Accounting information plays a fundamental role in the decision-making process outside and within companies, especially in public organizations, which generate this information through administrative acts and facts of public resources and will be used as a basis by managers for the decision-making process. decision of these bodies. Therefore, the understanding of Accounting information becomes a relevant factor to reach the objective of accounting, which is to communicate and make accounting information useful to its users to make decisions. This objective is linked to the attributes of communication that also aims at the assimilation of information by the interested parties so that they are useful in the decision-making action. The present study is based on Information Theory and Semiotics, and has the following question: what is the understanding of accounting information and its relevance in the decision-making process from the perspective of internal users of the Federal Rural University of Rio de Janeiro (UFRRJ)? In this sense, it aims to identify the factors that can influence the understanding of accounting information, as well as to evaluate the relevance of using accounting information in the decision-making process from the perspective of internal users of the Federal Rural University of Rio de Janeiro (UFRRJ). The present research is qualitative in nature and the research methods used will be the bibliographic and the case study, as it aims to determine the factors and analyze them in depth in a federal institution of higher education, the Federal Rural University of Rio de Janeiro (UFRRJ). The collection of primary data for this case study was carried out through in-depth interviews using a semi-structured script. For the interviews, the managers who represent the executive bodies of the Central Administration of this university were identified, since it is these managers who use the accounting information for decision making. Based on the information collected in the interviews, the treatment and analysis of these data was based on the content analysis methodology, following the precepts and guidelines of Bardin (2010) . Managers highlighted information of a budgetary nature as the most present in their daily lives and the budget balance as the most relevant for the process and decision making. The other financial and equity financial statements were reported as little used in the institution's management, being more accessed to meet external requirements, such as external control bodies. The main factor influencing managers' understanding is the highly technical language of accounting. It is important to highlight that managers' interest in new methodologies was observed to make decision-making more effective within the university, however, the numerous daily demands, especially those required by external control bodies, make it difficult to dedicate greater accounting to the analysis. deeper understanding of accounting reports together with decision-making managers within the institution.