Sistema de informações contábeis como ferramenta de suporte às atividades: a percepção dos contadores do estado de Pernambuco
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da UFRPE |
Texto Completo: | http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/8972 |
Resumo: | The constant changes that have taken place in the business world and the dynamics of this context, has increasingly demanded timely and useful information. Therefore, information plays a vital role in decision-making, in any scenario, and it is not common for decisions to be made without a basis to support them. When it comes to information in the accounting context, it is known that it has always been present. However, given globalization and technological advancement, the accounting sector started to seek higher levels of excellence, since it is responsible for providing the necessary information to managers for their decision making. Such information is generated by accounting professionals, through the Accounting Information Systems, which has become more complete and agile, thanks to the tools of information technology. Therefore, this research seeks to investigate the perception of Pernambuco accountants as to the use of Accounting Information Systems in their professional practice. It is a field research, which can be characterized as exploratory and descriptive, being operationalized through the application of questionnaires (survey), having its data treated through a quantitative analysis using the SPSS Statistics software, using the Mann-Whitney and Kruskal-Wallis U tests. The research results suggest that most professionals have previous experience with Accounting Information Systems (SIC), and currently use computerized and integrated systems, which provides more celerity to the information cycle. In this way, the more experienced accountants with the SIC, it shows that they are more satisfied than those who do not have previous experiences - mainly with regard to the resources that are offered by the SIC and its agility in the processes. It was also observed that the professionals who participated in continuing education courses focused on Information Systems (IS), shows are more critical about them and their specificities, in addition to working with more complex SCI, which requires that the more special technique the professional has, the more capable of working with complex systems will become. Finally, in general terms, the professionals demonstrate satisfaction with the SCIs used in their activities and perceive them as relevant and efficient. |
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CEOLIN, Alessandra CarlaCALLADO, Antônio André CunhaSOUZA, Ilka Gislayne de Melohttp://lattes.cnpq.br/5578147098511559SERAFIM, Alex de Oliveira2023-05-19T11:35:23Z2021-03-31SERAFIM, Alex de Oliveira. Sistema de informações contábeis como ferramenta de suporte às atividades: a percepção dos contadores do estado de Pernambuco. 2021. 132 f. Dissertação (Programa de Pós-Graduação em Controladoria) - Universidade Federal Rural de Pernambuco, Recife.http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/8972The constant changes that have taken place in the business world and the dynamics of this context, has increasingly demanded timely and useful information. Therefore, information plays a vital role in decision-making, in any scenario, and it is not common for decisions to be made without a basis to support them. When it comes to information in the accounting context, it is known that it has always been present. However, given globalization and technological advancement, the accounting sector started to seek higher levels of excellence, since it is responsible for providing the necessary information to managers for their decision making. Such information is generated by accounting professionals, through the Accounting Information Systems, which has become more complete and agile, thanks to the tools of information technology. Therefore, this research seeks to investigate the perception of Pernambuco accountants as to the use of Accounting Information Systems in their professional practice. It is a field research, which can be characterized as exploratory and descriptive, being operationalized through the application of questionnaires (survey), having its data treated through a quantitative analysis using the SPSS Statistics software, using the Mann-Whitney and Kruskal-Wallis U tests. The research results suggest that most professionals have previous experience with Accounting Information Systems (SIC), and currently use computerized and integrated systems, which provides more celerity to the information cycle. In this way, the more experienced accountants with the SIC, it shows that they are more satisfied than those who do not have previous experiences - mainly with regard to the resources that are offered by the SIC and its agility in the processes. It was also observed that the professionals who participated in continuing education courses focused on Information Systems (IS), shows are more critical about them and their specificities, in addition to working with more complex SCI, which requires that the more special technique the professional has, the more capable of working with complex systems will become. Finally, in general terms, the professionals demonstrate satisfaction with the SCIs used in their activities and perceive them as relevant and efficient.As constantes mudanças ocorridas no mundo dos negócios e a própria dinâmica deste contexto tem exigido cada vez mais informações tempestivas e úteis. Assim, a informação assume um papel vital para a tomada de decisões, em qualquer cenário, não sendo comum que decisões sejam tomadas sem uma base que as sustente. Quando se fala de informação no contexto contábil, sabe-se que a mesma sempre esteve presente. Contudo, dada a globalização e o avanço tecnológico, o setor contábil passou a buscar maiores níveis de excelência, já que é o responsável pelo fornecimento das informações necessárias aos gestores para a sua tomada de decisão. Tais informações são geradas pelos profissionais da contabilidade, através dos Sistemas de Informações Contábeis, os quais tem se tornado mais completos e ágeis, graças as ferramentas da Tecnologia da Informação. Desta forma, a presente pesquisa busca investigar a percepção dos contadores pernambucanos quanto ao uso de Sistemas de Informações Contábeis em sua atuação profissional. Trata-se de uma pesquisa de campo, a qual pode ser caracterizada como exploratória e descritiva, sendo operacionalizada por meio da aplicação de questionários (survey), tendo seus dados tratados por meio de uma análise quantitativa com o uso do software SPSS Statistics, utilizando o emprego dos testes U de Mann-Whitney e de Kruskal-Wallis. Os resultados da pesquisa sugerem que a maioria dos profissionais possui experiências anteriores com Sistemas de Informações Contábeis (SIC), e atualmente fazem uso de sistemas informatizados e integrados, o que proporciona mais celeridade ao ciclo informacional. Desta forma, os contadores mais experientes com SIC, se mostram mais satisfeitos que os que não possuem experiências anteriores - principalmente no que diz respeito aos recursos que são oferecidos pelo SIC e a sua agilidade nos processos. Observou-se, ainda, que os profissionais que participaram de cursos de educação continuada voltados para Sistemas de Informação (SI), se apresentam mais críticos quanto aos mesmos e suas especificidades, além de atuarem com SIC mais complexos, o que sugere que quanto mais qualificação técnica o profissional possuir, mais capaz de atuar com sistemas complexos se tornará. Por fim, em linhas gerais, os profissionais demonstram satisfação com os SIC utilizados em suas atividades e os percebem como relevantes e eficientes.Submitted by (ana.araujo@ufrpe.br) on 2023-05-19T11:35:23Z No. of bitstreams: 1 Alex de Oliveira Serafim.pdf: 1445956 bytes, checksum: fa01f62c679e2cb5d00c04df88c132c1 (MD5)Made available in DSpace on 2023-05-19T11:35:23Z (GMT). No. of bitstreams: 1 Alex de Oliveira Serafim.pdf: 1445956 bytes, checksum: fa01f62c679e2cb5d00c04df88c132c1 (MD5) Previous issue date: 2021-03-31application/pdfporUniversidade Federal Rural de PernambucoPrograma de Pós-Graduação em ControladoriaUFRPEBrasilDepartamento de AdministraçãoContabilidadeSistema de informaçãoContadoresADMINISTRACAO::CIENCIAS CONTABEISSistema de informações contábeis como ferramenta de suporte às atividades: a percepção dos contadores do estado de Pernambucoinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesis-646178821966460398600600600-30209155853347552215083931829893356571info:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UFRPEinstname:Universidade Federal Rural de Pernambuco (UFRPE)instacron:UFRPEORIGINALAlex de Oliveira Serafim.pdfAlex de Oliveira Serafim.pdfapplication/pdf1445956http://www.tede2.ufrpe.br:8080/tede2/bitstream/tede2/8972/2/Alex+de+Oliveira+Serafim.pdffa01f62c679e2cb5d00c04df88c132c1MD52LICENSElicense.txtlicense.txttext/plain; charset=utf-82165http://www.tede2.ufrpe.br:8080/tede2/bitstream/tede2/8972/1/license.txtbd3efa91386c1718a7f26a329fdcb468MD51tede2/89722023-06-13 10:13:27.038oai:tede2: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Biblioteca Digital de Teses e Dissertaçõeshttp://www.tede2.ufrpe.br:8080/tede/PUBhttp://www.tede2.ufrpe.br:8080/oai/requestbdtd@ufrpe.br ||bdtd@ufrpe.bropendoar:2023-06-13T13:13:27Biblioteca Digital de Teses e Dissertações da UFRPE - Universidade Federal Rural de Pernambuco (UFRPE)false |
dc.title.por.fl_str_mv |
Sistema de informações contábeis como ferramenta de suporte às atividades: a percepção dos contadores do estado de Pernambuco |
title |
Sistema de informações contábeis como ferramenta de suporte às atividades: a percepção dos contadores do estado de Pernambuco |
spellingShingle |
Sistema de informações contábeis como ferramenta de suporte às atividades: a percepção dos contadores do estado de Pernambuco SERAFIM, Alex de Oliveira Contabilidade Sistema de informação Contadores ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Sistema de informações contábeis como ferramenta de suporte às atividades: a percepção dos contadores do estado de Pernambuco |
title_full |
Sistema de informações contábeis como ferramenta de suporte às atividades: a percepção dos contadores do estado de Pernambuco |
title_fullStr |
Sistema de informações contábeis como ferramenta de suporte às atividades: a percepção dos contadores do estado de Pernambuco |
title_full_unstemmed |
Sistema de informações contábeis como ferramenta de suporte às atividades: a percepção dos contadores do estado de Pernambuco |
title_sort |
Sistema de informações contábeis como ferramenta de suporte às atividades: a percepção dos contadores do estado de Pernambuco |
author |
SERAFIM, Alex de Oliveira |
author_facet |
SERAFIM, Alex de Oliveira |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
CEOLIN, Alessandra Carla |
dc.contributor.referee1.fl_str_mv |
CALLADO, Antônio André Cunha |
dc.contributor.referee2.fl_str_mv |
SOUZA, Ilka Gislayne de Melo |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/5578147098511559 |
dc.contributor.author.fl_str_mv |
SERAFIM, Alex de Oliveira |
contributor_str_mv |
CEOLIN, Alessandra Carla CALLADO, Antônio André Cunha SOUZA, Ilka Gislayne de Melo |
dc.subject.por.fl_str_mv |
Contabilidade Sistema de informação Contadores |
topic |
Contabilidade Sistema de informação Contadores ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.cnpq.fl_str_mv |
ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
The constant changes that have taken place in the business world and the dynamics of this context, has increasingly demanded timely and useful information. Therefore, information plays a vital role in decision-making, in any scenario, and it is not common for decisions to be made without a basis to support them. When it comes to information in the accounting context, it is known that it has always been present. However, given globalization and technological advancement, the accounting sector started to seek higher levels of excellence, since it is responsible for providing the necessary information to managers for their decision making. Such information is generated by accounting professionals, through the Accounting Information Systems, which has become more complete and agile, thanks to the tools of information technology. Therefore, this research seeks to investigate the perception of Pernambuco accountants as to the use of Accounting Information Systems in their professional practice. It is a field research, which can be characterized as exploratory and descriptive, being operationalized through the application of questionnaires (survey), having its data treated through a quantitative analysis using the SPSS Statistics software, using the Mann-Whitney and Kruskal-Wallis U tests. The research results suggest that most professionals have previous experience with Accounting Information Systems (SIC), and currently use computerized and integrated systems, which provides more celerity to the information cycle. In this way, the more experienced accountants with the SIC, it shows that they are more satisfied than those who do not have previous experiences - mainly with regard to the resources that are offered by the SIC and its agility in the processes. It was also observed that the professionals who participated in continuing education courses focused on Information Systems (IS), shows are more critical about them and their specificities, in addition to working with more complex SCI, which requires that the more special technique the professional has, the more capable of working with complex systems will become. Finally, in general terms, the professionals demonstrate satisfaction with the SCIs used in their activities and perceive them as relevant and efficient. |
publishDate |
2021 |
dc.date.issued.fl_str_mv |
2021-03-31 |
dc.date.accessioned.fl_str_mv |
2023-05-19T11:35:23Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/masterThesis |
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masterThesis |
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publishedVersion |
dc.identifier.citation.fl_str_mv |
SERAFIM, Alex de Oliveira. Sistema de informações contábeis como ferramenta de suporte às atividades: a percepção dos contadores do estado de Pernambuco. 2021. 132 f. Dissertação (Programa de Pós-Graduação em Controladoria) - Universidade Federal Rural de Pernambuco, Recife. |
dc.identifier.uri.fl_str_mv |
http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/8972 |
identifier_str_mv |
SERAFIM, Alex de Oliveira. Sistema de informações contábeis como ferramenta de suporte às atividades: a percepção dos contadores do estado de Pernambuco. 2021. 132 f. Dissertação (Programa de Pós-Graduação em Controladoria) - Universidade Federal Rural de Pernambuco, Recife. |
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http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/8972 |
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Universidade Federal Rural de Pernambuco |
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Universidade Federal Rural de Pernambuco |
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