The Importance of Accounting Information Governance in Decision Making of Companies in the Commercial Sector

Abstract

This study analyzed the impact of accounting information governance on the quality of decision decision-making in commercial businesses in the northern pioneer region of Paraná. Using a mixed mixed-method approach, with a questionnaire administered to 10 managers in Andirá Andirá-PR, the research sought to understand the perception and use of accounting in business management. The results revealed that, while managers recognize the importance of accounting information for the decision decision-making process, this perception contrasts with the weak nesses found in practice. The quantitative analysis indicated a high perception of the positive influence of accounting on decisions, while the qualitative analysis revealed a lack of organizational tools and barriers to technical understanding. The conclu sion is that accounting is still used in a limited way, predominantly with a fiscal and operational focus, which prevents its strategic application. The research contributes by providing a detailed regional diagnosis and suggests the need for investment in infrastructure and a moreadvisory accounting service so that accounting information can become a truly strategic resource.