Use of Accounting Information Systems in the Perception of Accountants

Abstract

Objective: To investigate how accountants perceive the use of Accounting Information Systems (SIC) in their professional activities.   Theoretical Framework: Considering the current context, in order to maintain themselves, organizations need useful and timely information, which will support the decision-making process. Such information is generated by accounting, through SIC - which were essentially manual, however, through disruptive technological advances and Information Technology resources, they have become increasingly robust and effective in contributing to the execution of accounting activities.   Method: Descriptive research, field research type, with a questionnaire (survey), with 267 responses obtained, analyzed using the Microsoft Excel spreadsheet tool.   Results and Discussion: They suggest that the majority of professionals have previous experience with SIC, and currently use computerized and integrated systems, which provides greater speed to the information cycle. It was observed that professionals who participated in continuing education courses focused on Information Systems were more critical about them and their specificities, in addition to working with more complex systems, which suggests that the more technical qualifications the professional possesses, you will become more capable of working with complex systems.   Research Implications: The research highlights the historical evolution of Accounting Information Systems (SIC) from ancient times to the present day, emphasizing their importance in generating information for business decisions.   Originality/Value: A gap was identified in the existence of studies that specifically address Accounting Information Systems (SIC) from the accountants' point of view. There is a lack of research that establishes a direct connection between the activities performed by accountants and the use of these systems.