O profissional contábil na tomada de decisão: Um estudo prático na empresa de revenda cervejeira

Abstract

This study aims to analyze the role of the accounting professional in the decisionmaking process, using a beer resale company as a case study. The research sought to understand how accounting information is used by management and how accountants contribute to the strategic and financial performance of the organization. The study was conducted using a quantitative and descriptive approach, through the application of questionnaires to the company’s employees and managers, with the data analyzed statistically. The results indicate that the accounting professional plays a consultative and strategic role, directly supporting managerial decisions, especially in financial and operational areas. It was also observed that there is integration between the accounting and financial departments and that the information produced is recognized as an essential tool for planning and controlling activities. It is concluded that accounting goes beyond a legal requirement and is consolidated as an indispensable instrument for decision-making and organizational sustainability.