A INFLUÊNCIA DA TECNOLOGIA DE INFORMAÇÃO CONTÁBIL E AS APLICAÇÕES NA CONTABILIDADE GERENCIAL

Abstract

Accountancy, through information technology, has tools that assist in the primary role of controlling the entity's patrimony and generating useful information for the decision-making process. Therefore, the aim of this research is to demonstrate the influence of technology on the quality of the generated accounting information. The scientific methodology was based on bibliographical research that will give scientific sustainability to the developed article. The theoretical references that will give clues to the theme will be built based on the readings, mainly, by Aguiar (2005), Frazetti (2005), Rezende (2005) e Burgelman (2012). Given this, it is valid to consider that the accounting professional, who uses information systems as an ally in the generation of useful information in companies, found in technology an indispensable tool for professional practice. It is also worth noting that accounting has this technological support that enables the primary exercise of one of its objectives, which is mainly to collect and organize data, using competitive intelligence to transform them into efficient information for managers.