A contribuição dos sistemas de informações contábeis no processo de tomada de decisão: a percepção dos gestores das indústrias de plásticos de Pernambuco

Abstract

With the role of providing fiscal and management information, accounting is considered of great relevance in organizations, as it is through accounting reports that it is possible to obtain useful information and make analyzes that will support managers in the decision-making process. Therefore, it is necessary for the accounting professional to be up to date on technological tools that provide process optimization, timeliness of information and reliability. It is in this context that the Accounting Information Systems (AIS) are found, a technological resource that provides significant changes in the operational and decision-making processes of companies. This study aimed to analyze the perception of managers about the contribution of SIC to business decision-making in plastics processing industries in the state of Pernambuco. The methodology used is classified as: exploratory and descriptive. As a data collection instrument, a structured questionnaire was applied to managers through a link sent by e-mail. The universe considered consisted of 80 medium and large plastics processing industries, among which 26 industries accepted to participate in the research, making a return rate of 32.5%. Descriptive statistics and inferential statistics were used to present and analyze the results. The non-parametric statistical test used was the Spearman Correlation test with a 95% significance level (p = 0.05) performed using the SPSS Statistics software. The results obtained revealed that most managers have more than ten years of experience using the SIC and more than eight years of management experience in the current company. Despite the knowledge, including previous knowledge regarding the use of the system and most of them agreeing that the resource is easy to use, only 2 (two) managers classified the knowledge about the use of the AIS as excellent. Regarding the qualitative characteristic of timeliness of accounting information, most managers agreed that they receive the information in a timely manner. For some managers, accounting reports are issued every two weeks, which, according to the survey results, reflect complete, neutral, error-free and easy-to-understand accounting information, helping managers to obtain a true picture of the company's situation. and make more assertive analyzes. A pertinent position on the SIC refers to the relevance of using the system in daily activities, because, according to most managers, if there is a failure in the system, there is an immediate loss of productivity. It follows from this that the AIS is in fact essential to the dynamics of accounting and the company. In view of the exposed in the study, it was possible to conclude that the managers trust the system they use and the reliable representation of the reports, demonstrating, also, an excellent level of satisfaction with the SIC, being used in this way as a reliable support to the decision-making process decision.