A INFLUÊNCIA DA TECNOLOGIA DE INFORMAÇÃO CONTÁBIL: Aplicações na contabilidade gerencial

Abstract

The objective of this study is to demonstrate the influence of information technology on the quality of accounting information, presenting the benefits that the technological changes provided in the operationalization of accounting activities, enabling management decisions with greater efficiency and thus achieving greater efficiency in the results of the work. The methodology of the study was guided by the bibliographic and exploratory research based on theoretical foundations that favored an interpretation on the subject. It was concluded that the accounting professional who uses information systems in companies, benefited greatly from the growth of information technology. Accounting has this technological support that enables the primary exercise of one of its objectives is to collect, organize the data so that it becomes efficient information for the managers, mainly. Accounting information is fundamental for making decisions whose main objective is the continuity of the entity. In addition to serving all other external users: government, investors, employees, etc. Information Technologies, far from achieving a homogenization of globalized activities, are aimed at strengthening the importance of the company's organizational particularities. For the purposes of this study, Information Technology encompassed a rapidly growing range of hardware and software products, with the ability to collect, store, process and access numbers and images, to control equipment and work processes, and to connect people, functions and offices both within and between organizations.