TY - JOUR AU - Almeida, Kathleen Xavier de AU - Santos, Ruan Carlos dos AU - Mesquita, Maria do Socorro Silva AU - Lima, Rosimery Alves de Almeida de PY - 2020/07/20 Y2 - 2024/03/28 TI - AGENCY CONFLICTS AND ASYMMETRY OF ACCOUNTING INFORMATION: BETWEEN DECISION MAKING AND CORPORATE MANAGEMENT JF - International Journal of Professional Business Review JA - J. Professional Business Review VL - 5 IS - 2 SE - Articles DO - 10.26668/businessreview/2020.v5i2.199 UR - https://www.openaccessojs.com/JBReview/article/view/199 SP - 234-255 AB - <p><strong>Objective - </strong>The registration and disclosure of the company's accounting information, attributed to the accounting professional, is of utmost importance for the decision making process for the company-manager. This theoretical essay presents and discusses the main contributions of the theory on management decision making between the company and the accounting process.</p><p><strong>Methodology - </strong>In methodological terms, this study is defined as a theoretical essay, in the sense that it seeks, through the existing literature, an understanding of the issue of Corporate Governance in Non-Governmental Organizations. This study can be classified as a theoretical-conceptual bibliographic research. The study will search the existing literature of the theme, with the purpose of elaborating a theoretical reference on Agency Theory, Accounting and Corporate Governance.</p><p><strong>Results - </strong>As a contribution to the discussion, this work was developed from extensive bibliographic research in Brazilian and international journals and events, contemplating foundations related to the reality of Accounting and organizations. Although few researches address the association of these theories with accounting practice, especially regarding the production of accounting information for external users, the research findings expose the close relationship between the two fields of knowledge.<strong> </strong></p><p><strong>Contributions - </strong>Among the main contributions of decision theories to accounting science, knowledge about human behavior that can be used in behavioral accounting, the need for subsidies for accountants to make more rational decisions and, especially, the possibility of improving accounting systems, aiming at better treatment of information for the decision-making process, stand out.</p> ER -