Information system management accounting and rural: study of properties of the region of Itapiranga – SC

• Autor(a) principal: Kreusberg, Fernanda
• Data de Publicação: 2013
• Outros Autores: Söthe, Ari, Filho, Jorge Ribeiro de Toledo
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Latin American Journal of Business Management
• Texto Completo: https://www.lajbm.com.br/index.php/journal/article/view/123
• topic: Sistema de Informação Contábil; Propriedade rural; 31ª SDR de Itapiranga – SC; Accountant information system; Rural property; 31ª DRD of Itapiranga – SC

This study aims to identify the importance of the accountant system and its controls for the rural properties management in the cities of the 31ª Department of regional development (DRD) of Itapiranga – SC. It is a descriptive study, which culminated with the quantitative analysis of the data, collected by a questionnaire applied in the rural properties in the cities of the region. The results identified that nowadays, accounting is few used in the properties and the records are performed basically for income tax. We can denote that there is an ignorance of the accounting information and the controls are few used, despite this they are understood as important or very important and there is a hope of its use when this information is released by accounting. We conclude that the study tries to meet the results still showed in the previous studies which demonstrated a limited use of accounting and the accountant information systems in the rural properties.