Desenvolvimento Econômico e Empresarial

Abstract

The business development that has taken place in recent decades has prompted the demand for increasingly useful and timely information, making accounting assume an important role in monitoring organizational performance, with the management model being the main tool responsible for supporting and providing information that helps in the managerial process, materializing with the planning, execution and control of activities in order to ensure that the company is able to obtain the expected results, and accounting, as an instrument for disclosing the economic, financial and equity situation, provides information on organizational performance.