Estudo exploratório : gestão de sistemas de informações contábeis sob a ótica da metodologia DEQ

Abstract

The purpose of this study is to describe qualitatively some of those aspects concerning Accounting Information System Management taking into consideration the necessary and constant performance improvement as well as the reduction of failures in these systems. Initially, based on specific bibliography research, it is discussed the foundations of the Accounting Information Systems and highlighted the management characteristics of such systems, standing out their significances and limitations. After that, it is suggested the usage of a methodology in order to guarantee the taken decisions of accounting professionals are encapsulated not only in financial factors - but also in technological, human and material resources. Next, a survey is carried out among the accountants to investigate their performance while managing accounting information systems. Technological resource improvement is the topical item pointed out by those professionals as responsible for the increase of demands on the usage of information generated by such systems and consequently reduction of failures in the usage of accounting information systems. Despite the fact that Failure Indicators are used to monitoring the reduction of failures, the same quantitative control is not applied to the usage of information.