Cost accounting versus other accounting information in the perception of micro and small enterprise entrepreneurs

Abstract

The aim of this paper is to identify the perception of entrepreneurs of micro and small enterprises relates to the importance of Cost Accounting for the management, and compare it to other three traditional groups of accounting information, by doing the importance and performance analyzes. The dado was gathered by questionnaire. One hundred and ten entrepreneurs of Vila Velha, city located in the state of Espírito Santo, completed the survey. The Slack’s Importance-Performance Matrix (SLACK, 2002) was applied in order to identify the use of account information: whether it is adequate/relevance or whether it needs improvements. The main results of research showed that the Cost Accountingis perceived as an important management tool to support manager in decision-making process, but it is underused. Furthermore, the results indicate that Cost Accounting is in position less important than other three groups of accounting information, considering the matrix patterns.