Small Firms Management: Use of Accounting Information for Managerial Purposes

8 Pages Posted: 4 Jun 2001

See all articles by Wilson Toshiro Nakamura

Wilson Toshiro Nakamura

Mackenzie Presbiterian University - PPGAE

Antonio Goncalves de Oliveira

FAE Business School

Aderbal Nicolas Müller

FAE Business School

Abstract

This paper deals with some aspects of use of accounting systems in the context of small firms. Some relevant topics from the theoretical background are discussed synthetically. After, we present some results of a research over a group of small companies from South of Brazil. We concluded that these companies use accounting information for managerial purposes, but with some limitations. One of these limitations is the low level of their manager team.

Note: The downloadable paper is written in Portuguese.

JEL Classification: M40, M46, D83

Suggested Citation

Nakamura, Wilson Toshiro and Goncalves de Oliveira, Antonio and Müller, Aderbal Nicolas, Small Firms Management: Use of Accounting Information for Managerial Purposes. Available at SSRN: https://ssrn.com/abstract=270783 or http://dx.doi.org/10.2139/ssrn.270783

Wilson Toshiro Nakamura (Contact Author)

Mackenzie Presbiterian University - PPGAE ( email )

Rua da Consolacao, 896 - 5o. andar
01302-907 Sao Paulo
Brazil
+55 11 236 8669 (Phone)
+55 11 236 8600 (Fax)

Antonio Goncalves de Oliveira

FAE Business School ( email )

Rua Paulo Setubal, 5059 - casa 23 Curitiba 81750-190
Parana
Brazil
+55 41 286 3176 (Phone)
+55 11 236 8600 (Fax)

Aderbal Nicolas Müller

FAE Business School ( email )

Av. Pres. Kennedy, 1503 - apto. 401 Curitiba 80220-201
Parana
Brazil
+55 41 332 4038 (Phone)
+55 11 236 8600 (Fax)

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