Use of information systems for management purposes: : study in micro and small companies in the city of Prudentópolis – PR

• Autor(a) principal: Batista, Gabriel Pontarolo
• Data de Publicação: 2021
• Outros Autores: Ribeiro, Flávio, Macohon, Edson Roberto
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: REMIPE
• Texto Completo: https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/288
• topic: Micro e pequenas empresas; Contabilidade gerencial; Sistemas de informação; micro and small businesses; management accounting; information systems.

It can be seen in the accounting literature that, given the turbulent context which micro and small entrepreneurs are inserted, the use of information technology is of vital importance to provide the competitiveness necessary for the survival/growth of micro and small companies. With the objective of analyzing how the managers of micro and small companies in the mini-market branch use information systems for the decision-making process, this research is classified methodologically as descriptive, bibliographic, documentary and survey. The sample is composed of managers of micro and small companies in the mini-market branch of the urban sector in the municipality of Prudentópolis, comprising 38 companies. The research instrument, questionnaire with exclusively objective questions, was applied in 33 of these organizations (86.8%). It was evaluated the level of use of management controls and general information on the use of information systems. Among these 33 companies, it was found that the information system is present in 26 of these organizations (78.8%) use some information system and other 7 (21.2%) don’t  use any type of information system yet. It can be seen that the level of use of information systems is still limited to tax issues, sales price formation, purchasing and inventory controls. It was concluded that there is a wide field of performance for accounting professionals to explore the information resources of these systems.