Sistemas de informações contábeis: um estudo de caso das funcionalidades e relatórios obrigatórios e gerenciais de um sistema

Abstract

Considering the manual work that the accountant had before so much technology, how can an accounting information system assist the accountant in his office routine and meet the managerial needs and tax obligations of his clients? To answer this question, the present case study demonstrates the functionalities and the mandatory and managerial reports of an accounting information system, as a sample of accounting technological advances in Brazil and Alagoas. We also qualitatively analyzed works presented in the available literature, in order to verify the empirical studies that dealt with the influence of technology for the evolution of accounting. We report the main impacts of technological advances for accounting. The theoretical part was done through secondary sources, involving academic papers published in the main national and annal journals of national scientific events; theses and dissertations, all related to the accounting area. The data collection of the case study was made by direct source, through access to the system, the manual and training about the system itself. We have come to the result that the system, as a representative of the other accounting information systems, assists the accountant successfully in business, tax, cost, management, human resources, inventory control, financial and asset accounting.