Resumo

GOUVEIA, Henrique; FERNANDES, Joaquim Sant'ana; GONCALVES, Cristina  e  GONCALVES, Gabriela. The influence of the manager´s gender in the utility assigned to accounting. RGPLP [online]. 2018, vol.17, n.1, pp.37-55. ISSN 1645-4464.

The accounting information has the function of providing data and information necessary for the manager´s decision-making. Gender perspectives suggest that there are differences in risk values ​​and attitudes. The first objective of this article was to evaluate gender differences in the use of accounting information and the second objective was to observe the usefulness attributed to accounting information and its importance for the managers decision-making according the gender. Based on 609 managers of microenterprises selected by convenience, a two-factor design was delineated from 2 (gender: men versus women) X 2 (user: yes versus no) using an online survey. The results obtained do not present significant gender differences among managers who use accounting as a source of information. However, among managers who do not use accounting information, women recognize differently the usefulness of this information.

Palavras-chave : Accounting Information; Gender; Micro-Enterprise; Decision Making.

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