Uma contribuição ao estudo da gestão de conhecimento técnico-contábil via utilização de sistemas de informações computadorizados : estudo de caso da empresa Alfa Ltda

Abstract

This study intends to obtain an efficient method to replace the handicraft work done by accounting professionals with a specific system able to execute the analysis activities related to such procedures safely and fast. It is a case study of a big national company that replaced the accounting analysts and accountants with a specific system that started to accomplish the make up of its Financial Statements automatically. The case study is complemented by a bibliographic review about the accounting information system constitution and a specific accounting system, besides the necessary methodology to be used for its correct use. The objective of this study is to contribute to the improvement of accounting professionals and the specific systems that deal with quantitative and qualitative information according to operational experience from its users. The initial hypothesis assumes that the operational and technical knowledge from the professionals engaged with accounting premises and routines can be used by a specific system through rules, criteria and other non accounting facts. The research proposes a generic model of a specific accounting system able to store, manage and provide a variety of information, through the case study and models and concepts from specific literature. As a contributing factor, the empirical aspects described in the case study confirmed the literature concepts. The study concludes that the technology necessary to efficiently build up these accounting systems is available in the market. Besides, the efficient and focused utilization methodology and theoretical concept that sustains the accounting knowledge automation is required. In this way, the operational methodological approach and the aim of developed specific system utilization depend on the company size and its economic section. Finally, it can be concluded that the Information Technology used by accountants, analysts and other professionals from the accounting area is essential to the Accounting as a science used in the company decision range.