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O objetivo norteador desta pesquisa foi analisar a utilizacao de artefatos da Contabilidade Gerencial por empresas integrantes do ranking de Crescimento Empresarial de ICMS no ano de 2015 localizadas na cidade de Teresina/Piaui. Para tanto, adotou-se como procedimento metodologico a realizacao de um levantamento do tipo survey, cuja coleta de dados ocorreu predominantemente de forma presencial, com a aplicacao de questionarios junto aos gestores de 19 empresas as quais compuseram a amostra deste estudo. Os dados coletados em campo foram analisados utilizando-se os metodos da estatistica descritiva realizada com o auxilio do software Excel 2007. Dentre os principais resultados, constatou-se que das 15 empresas que possuem Contabilidade Gerencial (78,9% da amostra), todas utilizam artefatos tradicionais, sendo observado um aumento da utilizacao dos artefatos pelas empresas com maior tempo de atuacao no mercado. Foi observado tambem, que as empresas de Medio Grande porte utilizam mais artefatos tradicionais do que modernos. E que as empresas que tiveram maior crescimento empresarial tambem foram as que mais utilizaram artefatos modernos. Portanto, esses resultados permitiram concluir que a utilizacao de artefatos tradicionais e modernos da Contabilidade Gerencial pode contribuir para um melhor desempenho organizacional. The objective of this research was to analyze the use of Management Accounting artifacts by companies that are part of the ICMS Business Growth ranking in the year 2015 located in the city of Teresina/Piaui. For this purpose, a survey was carried out as a methodological procedure, whose data collection took place predominantly in person, with the application of a questionnaire to the managers of 19 companies, which composed the sample of this study. The data collected in the field were analyzed using the methods of descriptive statistics performed in Excel 2007. Among the main results, it was verified that of the 15 companies that have Management Accounting (78.9% of the sample), all use traditional artifacts, being observed an increase of the use of the artifacts by the companies with greater time of operation in the market. It was also observed that the companies of Medium-Large use more traditional artifacts than modern ones. The companies that had the highest business growth were also the ones that most used modern artifacts. Therefore, these results allowed to conclude that the use of traditional and modern artifacts of Management Accounting can contribute to a better organizational performance.

Utilização de artefatos da Contabilidade Gerencial por empresas integrantes do ranking de crescimento empresarial de ICMS no Piauí