Use of management information systems from the perspective of farmers

• Autor(a) principal: Bittarello, Adressa
• Data de Publicação: 2021
• Outros Autores: Altoé, Stella Maris Lima, Suave, Ricardo
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/20637
• topic: Management accounting; Farmers; Management Information System; Contabilidad de gestión; Productores rurales; Sistema de información gerencial; Contabilidade Gerencial; Produtores Rurais; Sistema de Informação Gerencial; Contabilidade Gerencial

Purpose: The purpose is to evaluate the impact of the use of Management Information Systems (MIS) in the management of small companies in the field of rural activity. Methodology: In this study, questionnaires were applied to rural producers using the conventional accounting system, obtaining 37 responses. In addition, 7 interviews were conducted with rural producers who started to use MIS to control their activities. Results: Using the analysis of differences between respondents who use MIS or not, it was possible to identify which points are linked to its implementation, in addition to assessing the benefits obtained from the system used. The results indicate that the use of MIS reflected positively in management, especially with regard to cost and culture control, forecasting needs, increased profit and assistance in decision making. Contributions of the Study: The findings of the study clarify the practical implications of using GIS in rural properties, such as receptivity to the use of the system and, mainly, which advantages with use are most indicated by respondents from properties that already use it. In this sense, we claim accounting entrepreneurs to instigate the use of management tools by rural producers who do not yet use it, but consider the use of MIS as beneficial.