Accounting information management for alignment of strategic organizational management: an analysis in a business group

Detalhes bibliográficos
Autor(a) principal: Círico Junior, Ademir
Data de Publicação: 2021
Outros Autores: Fonseca, Rita de Cássia
Tipo de documento: Artigo
Idioma: por
Título da fonte: Research, Society and Development
DOI: 10.33448/rsd-v10i13.21287
Texto Completo: https://rsdjournal.org/index.php/rsd/article/view/21287
Resumo: This study aims to present the role of accounting as a support tool for organizations regarding the quality of accounting information applied in business strategies. The relevance of this research is justified because, in addition to the science about the dynamics of the companies' equity, it is necessary to have knowledge of all its extension for a situation of more profitable operations, making the role of accounting information fundamental for the organizations' strategies. As for the methodological aspects, it is characterized as descriptive and exploratory research, with a qualitative approach, with the use of documentary research and an unstructured interview that was carried out in a business group that operates in different segments. Preliminarily, it was verified the real importance of Information Technology (IT) in the process of dissemination of accounting information combined with the use of tools aimed at organizational strategic management.
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spelling Accounting information management for alignment of strategic organizational management: an analysis in a business group Gestión de la información contable para la alineación de la gestión organizativa estratégica: un análisis en un grupo empresarialA gestão da informação contábil para o alinhamento da gestão estratégica organizacional: uma análise em um grupo empresarialInformation managementAccounting informationOrganizational strategy.Gestión de la informaciónInformacion de cuentaEstrategia organizacional.Gestão da InformaçãoInformação ContábilEstratégia organizacional.Estratégia OrganizacionalThis study aims to present the role of accounting as a support tool for organizations regarding the quality of accounting information applied in business strategies. The relevance of this research is justified because, in addition to the science about the dynamics of the companies' equity, it is necessary to have knowledge of all its extension for a situation of more profitable operations, making the role of accounting information fundamental for the organizations' strategies. As for the methodological aspects, it is characterized as descriptive and exploratory research, with a qualitative approach, with the use of documentary research and an unstructured interview that was carried out in a business group that operates in different segments. Preliminarily, it was verified the real importance of Information Technology (IT) in the process of dissemination of accounting information combined with the use of tools aimed at organizational strategic management.Este estudio tiene como objetivo presentar el papel de la contabilidad como herramienta de apoyo a las organizaciones en cuanto a la calidad de la información contable aplicada en las estrategias empresariales. La relevancia de esta investigación se justifica porque, además de la ciencia sobre la dinámica del patrimonio de las empresas, es necesario tener conocimiento de toda su extensión para una situación de operaciones más rentables, haciendo que el papel de la información contable sea fundamental para la estrategias de las organizaciones. En cuanto a los aspectos metodológicos, se caracteriza por ser una investigación descriptiva y exploratoria, con un enfoque cualitativo, con el uso de la investigación documental y una entrevista no estructurada que se realizó en un grupo empresarial que opera en diferentes segmentos. De manera preliminar, se verificó la importancia real de las Tecnologías de la Información (TI) en el proceso de difusión de la información contable combinada con el uso de herramientas orientadas a la gestión estratégica organizacional.Este estudo objetiva apresentar o papel da contabilidade como ferramenta de suporte as organizações no que tange a qualidade da informação contábil aplicada nas estratégias empresariais. A relevância desta pesquisa justifica-se pois para além da ciência sobre a dinâmica do patrimônio das empresas é necessário haver o conhecimento de toda sua extensão para uma situação de operações mais rentáveis, tornando o papel da informação contábil fundamental para as estratégias das organizações. Quanto aos aspectos metodológicos, caracteriza-se como pesquisa descritiva e exploratória, com abordagem qualitativa, com a utilização da pesquisa documental e de uma entrevista não estruturada que foi realizada em um grupo empresarial que atua em diversos seguimentos. Preliminarmente, constatou-se a real importância da Tecnologia da Informação (TI) no processo de disseminação da informação contábil aliado a utilização de ferramentas voltadas para a gestão estratégica organizacional.Research, Society and Development2021-10-10info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://rsdjournal.org/index.php/rsd/article/view/2128710.33448/rsd-v10i13.21287Research, Society and Development; Vol. 10 No. 13; e236101321287Research, Society and Development; Vol. 10 Núm. 13; e236101321287Research, Society and Development; v. 10 n. 13; e2361013212872525-3409reponame:Research, Society and Developmentinstname:Universidade Federal de Itajubá (UNIFEI)instacron:UNIFEIporhttps://rsdjournal.org/index.php/rsd/article/view/21287/18858Copyright (c) 2021 Ademir Círico Junior; Rita de Cássia Fonsecahttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessCírico Junior, Ademir Fonseca, Rita de Cássia 2021-11-21T18:26:28Zoai:ojs.pkp.sfu.ca:article/21287Revistahttps://rsdjournal.org/index.php/rsd/indexPUBhttps://rsdjournal.org/index.php/rsd/oairsd.articles@gmail.com2525-34092525-3409opendoar:2024-01-17T09:40:44.125772Research, Society and Development - Universidade Federal de Itajubá (UNIFEI)false
dc.title.none.fl_str_mv Accounting information management for alignment of strategic organizational management: an analysis in a business group
Gestión de la información contable para la alineación de la gestión organizativa estratégica: un análisis en un grupo empresarial
A gestão da informação contábil para o alinhamento da gestão estratégica organizacional: uma análise em um grupo empresarial
title Accounting information management for alignment of strategic organizational management: an analysis in a business group
spellingShingle Accounting information management for alignment of strategic organizational management: an analysis in a business group
Accounting information management for alignment of strategic organizational management: an analysis in a business group
Círico Junior, Ademir
Information management
Accounting information
Organizational strategy.
Gestión de la información
Informacion de cuenta
Estrategia organizacional.
Gestão da Informação
Informação Contábil
Estratégia organizacional.
Estratégia Organizacional
Círico Junior, Ademir
Information management
Accounting information
Organizational strategy.
Gestión de la información
Informacion de cuenta
Estrategia organizacional.
Gestão da Informação
Informação Contábil
Estratégia organizacional.
Estratégia Organizacional
title_short Accounting information management for alignment of strategic organizational management: an analysis in a business group
title_full Accounting information management for alignment of strategic organizational management: an analysis in a business group
title_fullStr Accounting information management for alignment of strategic organizational management: an analysis in a business group
Accounting information management for alignment of strategic organizational management: an analysis in a business group
title_full_unstemmed Accounting information management for alignment of strategic organizational management: an analysis in a business group
Accounting information management for alignment of strategic organizational management: an analysis in a business group
title_sort Accounting information management for alignment of strategic organizational management: an analysis in a business group
author Círico Junior, Ademir
author_facet Círico Junior, Ademir
Círico Junior, Ademir
Fonseca, Rita de Cássia
Fonseca, Rita de Cássia
author_role author
author2 Fonseca, Rita de Cássia
author2_role author
dc.contributor.author.fl_str_mv Círico Junior, Ademir
Fonseca, Rita de Cássia
dc.subject.por.fl_str_mv Information management
Accounting information
Organizational strategy.
Gestión de la información
Informacion de cuenta
Estrategia organizacional.
Gestão da Informação
Informação Contábil
Estratégia organizacional.
Estratégia Organizacional
topic Information management
Accounting information
Organizational strategy.
Gestión de la información
Informacion de cuenta
Estrategia organizacional.
Gestão da Informação
Informação Contábil
Estratégia organizacional.
Estratégia Organizacional
description This study aims to present the role of accounting as a support tool for organizations regarding the quality of accounting information applied in business strategies. The relevance of this research is justified because, in addition to the science about the dynamics of the companies' equity, it is necessary to have knowledge of all its extension for a situation of more profitable operations, making the role of accounting information fundamental for the organizations' strategies. As for the methodological aspects, it is characterized as descriptive and exploratory research, with a qualitative approach, with the use of documentary research and an unstructured interview that was carried out in a business group that operates in different segments. Preliminarily, it was verified the real importance of Information Technology (IT) in the process of dissemination of accounting information combined with the use of tools aimed at organizational strategic management.
publishDate 2021
dc.date.none.fl_str_mv 2021-10-10
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://rsdjournal.org/index.php/rsd/article/view/21287
10.33448/rsd-v10i13.21287
url https://rsdjournal.org/index.php/rsd/article/view/21287
identifier_str_mv 10.33448/rsd-v10i13.21287
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://rsdjournal.org/index.php/rsd/article/view/21287/18858
dc.rights.driver.fl_str_mv Copyright (c) 2021 Ademir Círico Junior; Rita de Cássia Fonseca
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2021 Ademir Círico Junior; Rita de Cássia Fonseca
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Research, Society and Development
publisher.none.fl_str_mv Research, Society and Development
dc.source.none.fl_str_mv Research, Society and Development; Vol. 10 No. 13; e236101321287
Research, Society and Development; Vol. 10 Núm. 13; e236101321287
Research, Society and Development; v. 10 n. 13; e236101321287
2525-3409
reponame:Research, Society and Development
instname:Universidade Federal de Itajubá (UNIFEI)
instacron:UNIFEI
instname_str Universidade Federal de Itajubá (UNIFEI)
instacron_str UNIFEI
institution UNIFEI
reponame_str Research, Society and Development
collection Research, Society and Development
repository.name.fl_str_mv Research, Society and Development - Universidade Federal de Itajubá (UNIFEI)
repository.mail.fl_str_mv rsd.articles@gmail.com
_version_ 1822178517698215936
dc.identifier.doi.none.fl_str_mv 10.33448/rsd-v10i13.21287

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