Sistemas de informação na contabilidade gerencial: evidências de pesquisas brasileiras

Abstract

The information system used in management accounting enables companies and organizations to make decisions regarding financial and managerial aspects, which allows these processes to be analyzed and evaluated more efficiently. To this end, the study aims to identify how information systems applied in management accounting are addressed in the literature in the Brazilian context. In this sense, a qualitative and descriptive approach is used, using bibliographical research. For this, a review of a fragment of the literature was carried out, through a search of articles published between 2020 and 2022 in the electronic collection Periódicos CAPES, using the keywords “information systems” and “management accounting”. The query resulted in 11 articles, 5 of which were analyzed and 6 were discarded. These were analyzed to identify the characteristics of the studied systems and their different forms of applicability. The analysis of the articles showed that the type of system most studied in research, during the period in question, was the Operational Information System - SIO. One can also note the importance of systems in the proper functioning of organizations, as well as knowing the characteristics that an Information System has to develop a good role in managerial functions. Finally, the contribution of the study occurs through the dissemination of knowledge about the use of management information systems, aiming at the quality of the information generated for decision-making, obtaining greater strategic alignment and business efficiency, as well, so that it becomes evident which types of systems are being studied and their applicability to companies, through a review of a fragment in the published literature.