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The objective of this present study was to investigate relations between the characteristics of the accounting information and the characteristics of the companies of the sector of pet shop located in the city of Recife from the perception of its managers. This research was operationalized through a sample composed of sixteen companies. The variables considered were related to seven characteristics of the companies and ten characteristics of the accounting information. To answer the research, a closed questionnaire composed of ten questions was elaborated. After the questionnaire was elaborated, a pre-test was carried out with managers of three of the companies surveyed. For the analysis of the results, three 1 Artigo submetido em 26/03/2018, revisado em 23/07/2018, aceito em 30/07/2018 e divulgado em 30/10/2019 pelo EditorAlexandre Rabêlo Neto, após double blind review. GεCont, v.6, n. 1, Floriano-PI, Jan-Jun. 2019.

Isomorfismo mimético sobre a percepção das informações contábeis em empresas de pet shop