INFLUENCE OF ORGANIZATIONAL CULTURE ON THE USE OF ACCOUNTING INFORMATION SYSTEMS IN ACCOUNTING OFFICES IN THE METROPOLITAN REGION OF CARIRI

• Autor(a) principal: Amurim, Aldir Dias de
• Data de Publicação: 2024
• Outros Autores: Silva, Ivan Santiago da, Ceolin, Alessandra Carla, Correia, José Jonas Alves
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/10477
• topic: Organizational Culture; Accounting Information Systems; Accounting Offices; Cultura Organizacional; Sistemas de Información Contable; Oficinas de Contabilidad; Cultura Organizacional; Sistemas de Informações Contábeis; Escritórios de Contabilidade

This study aimed to analyze the influence of organizational culture dimensions on the use of accounting information systems in accounting offices in the main cities of the Metropolitan Region of Cariri. To this end, an exploratory, quantitative study was outlined, with primary data from surveys instrumented and collected via questionnaires. The final sample is composed of 51 respondents. We used Confirmatory factor analysis and Structural Equation Modeling (PLS-SEM) with the SmartPLS® 3 software for data treatment. Empirical evidence indicates that the cultural dimension of consistency had a positive and significant relationship with the dimensions of accounting information systems data processing and habituality, and the cultural adaptability dimension also showed positive and significant associations with data processing and effectiveness. The study contributes by disseminating discussions about organizational studies aligned with technology by relating elements of organizational culture and observing how this influences the use of accounting information systems. In the practical managerial field, it contributes by demonstrating configurations that shape the behavior that members of accounting offices can develop to succeed in implementing and using information systems, adopting these strategies as a mechanism and support for decision-making.