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.
