标题：CRITICAL ANALYSIS OF MANAGERIAL ACCOUNTING UNDER THE PERSPECTIVE OF ACCOUNTING PROFESSIONAL: A STUDY IN COMPANIES OF SUGAR ALCOHOL SECTOR INTERIOR OF SÃO PAULO
摘要：This research presents a critical analysis of management accounting from the perspective of accounting professionals who perform their duties in the sugar and alcohol industries located in the state of São Paulo. The aim of this study is to demonstrate the vision of these professionals about the importance of using management accounting in the management and decision making process. The methodology used in the preparation of this research is characterized as empirical-analytic of descriptive character and the premise adopted for data collection consisted in an electronic questionnaire (survey). The main results of the survey indicates that 80% of respondents blame the lack of accounting information as a cause of organizational failure, and 100% agree totally and partially to mounting losses and low competitiveness are linked to improper use of accounting information in the decision-making process of the companies working in the sector. The work contributes to the research in the area, demonstrating the importance of management accounting in the perception of professionals as essential to the management of the business and the survival of organizations and present a professional profile in the industry, most are post-graduate and gender men's
