Fluxo de informação no contexto contábil

Detalhes bibliográficos
Autor(a) principal: Lopes Barboza, Elder
Data de Publicação: 2018
Outros Autores: Martins Roa, Milene
Tipo de documento: Artigo
Idioma: por
Título da fonte: InCID
Texto Completo: https://www.revistas.usp.br/incid/article/view/141456
Resumo: The understanding of information flows contributes to organizational development in its various sectors. Given this, the need arises to understand how the information flow occurs in an accounting firm. The purpose of this research was to investigate how the information flow occurs in an accounting firm, identifying the types of information that circulate in the company, who produces it, through which sectors this information is transported, which processes are generated and which technologies are used. The methodology used was based on the literature review for the discussion of the researched concepts, documentary research that was done through access to systems and documents related to the researched environment, and data collection through a questionnaire to understand the flow of information within the company selected. As results from the data analysis, it was possible to observe how the information flow occurs in the researched company and how this flow influences decision making.
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spelling Fluxo de informação no contexto contábilInformation flow in the accounting contextInformation flowDecision MakingAccounttingFluxo de informaçãoTomada de decisãoContabilidadeThe understanding of information flows contributes to organizational development in its various sectors. Given this, the need arises to understand how the information flow occurs in an accounting firm. The purpose of this research was to investigate how the information flow occurs in an accounting firm, identifying the types of information that circulate in the company, who produces it, through which sectors this information is transported, which processes are generated and which technologies are used. The methodology used was based on the literature review for the discussion of the researched concepts, documentary research that was done through access to systems and documents related to the researched environment, and data collection through a questionnaire to understand the flow of information within the company selected. As results from the data analysis, it was possible to observe how the information flow occurs in the researched company and how this flow influences decision making.A compreensão dos fluxos de informação contribui para o desenvolvimento organizacional em diversos setores. Diante disso, surge a necessidade de compreender como ocorre o fluxo de informação em uma empresa de contabilidade. Para isso, esta pesquisa objetivou investigar como ocorre o fluxo de informação dentro de uma empresa de contabilidade, identificando os tipos de informação que circulam na empresa, quem a produz, por quais setores transita essa informação, que processos são gerados e quais tecnologias são utilizadas. A metodologia utilizada se pautou na revisão da literatura para a discussão dos conceitos pesquisados, pesquisa documental que se deu por meio do acesso a sistemas e documentos relativos ao ambiente pesquisado, e levantamento de dados através de questionário para compreender o fluxo de informação dentro da empresa selecionada. Como resultados pela análise de dados, foi possível observar como ocorre o fluxo de informação na empresa pesquisada e como esse fluxo influencia na tomada de decisão.Universidade de São Paulo. Faculdade de Filosofia, Ciências e Letras de Ribeirão Preto2018-10-29info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.revistas.usp.br/incid/article/view/14145610.11606/issn.2178-2075.v9i2p189-214InCID: Revista de Ciência da Informação e Documentação; v. 9 n. 2 (2018); 189-2142178-2075reponame:InCIDinstname:Universidade de São Paulo (USP)instacron:USPporhttps://www.revistas.usp.br/incid/article/view/141456/148281Copyright (c) 2018 InCID: Revista de Ciência da Informação e Documentaçãoinfo:eu-repo/semantics/openAccessLopes Barboza, ElderMartins Roa, Milene2018-12-04T18:14:20ZRevistahttp://revistas.ffclrp.usp.br/incidPUB
dc.title.none.fl_str_mv Fluxo de informação no contexto contábil
Information flow in the accounting context
title Fluxo de informação no contexto contábil
spellingShingle Fluxo de informação no contexto contábil
Lopes Barboza, Elder
Information flow
Decision Making
Accountting
Fluxo de informação
Tomada de decisão
Contabilidade
title_short Fluxo de informação no contexto contábil
title_full Fluxo de informação no contexto contábil
title_fullStr Fluxo de informação no contexto contábil
title_full_unstemmed Fluxo de informação no contexto contábil
title_sort Fluxo de informação no contexto contábil
author Lopes Barboza, Elder
author_facet Lopes Barboza, Elder
Martins Roa, Milene
author_role author
author2 Martins Roa, Milene
author2_role author
dc.contributor.author.fl_str_mv Lopes Barboza, Elder
Martins Roa, Milene
dc.subject.por.fl_str_mv Information flow
Decision Making
Accountting
Fluxo de informação
Tomada de decisão
Contabilidade
topic Information flow
Decision Making
Accountting
Fluxo de informação
Tomada de decisão
Contabilidade
description The understanding of information flows contributes to organizational development in its various sectors. Given this, the need arises to understand how the information flow occurs in an accounting firm. The purpose of this research was to investigate how the information flow occurs in an accounting firm, identifying the types of information that circulate in the company, who produces it, through which sectors this information is transported, which processes are generated and which technologies are used. The methodology used was based on the literature review for the discussion of the researched concepts, documentary research that was done through access to systems and documents related to the researched environment, and data collection through a questionnaire to understand the flow of information within the company selected. As results from the data analysis, it was possible to observe how the information flow occurs in the researched company and how this flow influences decision making.
publishDate 2018
dc.date.none.fl_str_mv 2018-10-29
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://www.revistas.usp.br/incid/article/view/141456
10.11606/issn.2178-2075.v9i2p189-214
url https://www.revistas.usp.br/incid/article/view/141456
identifier_str_mv 10.11606/issn.2178-2075.v9i2p189-214
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://www.revistas.usp.br/incid/article/view/141456/148281
dc.rights.driver.fl_str_mv Copyright (c) 2018 InCID: Revista de Ciência da Informação e Documentação
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2018 InCID: Revista de Ciência da Informação e Documentação
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade de São Paulo. Faculdade de Filosofia, Ciências e Letras de Ribeirão Preto
publisher.none.fl_str_mv Universidade de São Paulo. Faculdade de Filosofia, Ciências e Letras de Ribeirão Preto
dc.source.none.fl_str_mv InCID: Revista de Ciência da Informação e Documentação; v. 9 n. 2 (2018); 189-214
2178-2075
reponame:InCID
instname:Universidade de São Paulo (USP)
instacron:USP
instname_str Universidade de São Paulo (USP)
instacron_str USP
institution USP
reponame_str InCID
collection InCID
repository.name.fl_str_mv
repository.mail.fl_str_mv
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