Modelagem de um sistema de informação contábil voltado para empresas com filiais

AUTOR(ES)
DATA DE PUBLICAÇÃO

2000

RESUMO

Ever since its appearance, accounting has showed to be a powerful to decision makers, supplying them fundamental information to the planning, execution and control processes. The Information System has emerged to fulfill the management necessities of the companies administrators but, due to the enlargement of organizations and their interaction with the external environment, some other parties interested in the system came about. To assist these new users, such as government, creditors, shareholders, clients, suppliers and others, the Accounting evolved based on principles that had as objective the restriction of the data manipulation by the ones in charge in the organizations. However, theses principles represent, at the same time, restrictions to the relevance of the information system as a support to the decision making process. One of the biggest allies for the accounting professionals was technology giving them the necessary dynamism. At the moment, the organizations are even more complex and face a highly competitive environment. In doing so, they cannot input their inefficiencies to their prices, with the risk of being defeated by the competitor.In addition, with the complexity reached by the organizations, many people participate on the decision making process, requiring information, and at the same time, generating the need of a performance evaluation. Hence, it is necessary a revision of the information generating systems existent in the organization, with the objective of producing useful information for the management process, thus allowing the identification of the deficiencies that may jeopardize the future of the company.It is necessary to evaluate the performance and measure the results based on information that is secure, suitable, and compatible with the decision model of the users. Therefore, the present work proposes a contribution to the study of the accounting science through the construction of a model of accounting information system to measure of the performance of the companies with headquarters and branches

ASSUNTO(S)

sistematização ciencias contabeis matriz e filiais

ACESSO AO ARTIGO

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