ACCOUNTING INFORMATION AND ITS IMPORTANCE FOR DECISION-MAKING IN MSEs

Abstract

The study explored the relationship between accounting information governance and the decision-making process in Micro and Small Enterprises (MSEs) in Brazil. The qualitative research adopted a systematic literature review with the PRISMA method and content analysis. The results indicate that Brazilian MSEs often focus solely on fiscal obligations and face cultural difficulties in using accounting as a management tool. Accounting information governance proves effective in mitigating risks, reducing information asymmetry, and adding value to management. The work concludes that managerial accounting is a strategic tool for control and planning, and that the lack of quality information is a crucial obstacle to effective decisions.