Sistema de informações contábeis como ferramenta de suporte às atividades: a percepção dos contadores do estado de Pernambuco

Abstract

The constant changes that have taken place in the business world and the dynamics of this context, has increasingly demanded timely and useful information. Therefore, information plays a vital role in decision-making, in any scenario, and it is not common for decisions to be made without a basis to support them. When it comes to information in the accounting context, it is known that it has always been present. However, given globalization and technological advancement, the accounting sector started to seek higher levels of excellence, since it is responsible for providing the necessary information to managers for their decision making. Such information is generated by accounting professionals, through the Accounting Information Systems, which has become more complete and agile, thanks to the tools of information technology. Therefore, this research seeks to investigate the perception of Pernambuco accountants as to the use of Accounting Information Systems in their professional practice. It is a field research, which can be characterized as exploratory and descriptive, being operationalized through the application of questionnaires (survey), having its data treated through a quantitative analysis using the SPSS Statistics software, using the Mann-Whitney and Kruskal-Wallis U tests. The research results suggest that most professionals have previous experience with Accounting Information Systems (SIC), and currently use computerized and integrated systems, which provides more celerity to the information cycle. In this way, the more experienced accountants with the SIC, it shows that they are more satisfied than those who do not have previous experiences - mainly with regard to the resources that are offered by the SIC and its agility in the processes. It was also observed that the professionals who participated in continuing education courses focused on Information Systems (IS), shows are more critical about them and their specificities, in addition to working with more complex SCI, which requires that the more special technique the professional has, the more capable of working with complex systems will become. Finally, in general terms, the professionals demonstrate satisfaction with the SCIs used in their activities and perceive them as relevant and efficient.