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O ambiente empresarial está em constante mudança e a contabilidade teve que acompanhar estas alterações. A globalização dos negócios provocou aumentos e alterações acentuadas dos níveis de competitividade e tecnologia nas operações diárias das empresas. As Tecnologias da Informação e Comunicação (TIC) representam assim hoje, uma ferramenta crucial na gestão das organizações. Contudo, e apesar da importância das TIC´s na empresa, e particularmente na área da contabilidade, muito pouca investigação tem sido efetuada.
Com esta dissertação pretende se averiguar qual a importância e utilização das tecnologias de informação e comunicação na contabilidade. Para o efeito, e depois de efetuada uma revisão da literatura sobre esta temática, é desenvolvido um estudo empírico, em duas empresas do distrito da Guarda.
A abordagem de investigação utilizada neste estudo foi qualitativa, tendo se recorrido ao método de estudo de caso para investigar o assunto em questão. Assim, o estudo efetuado passou por duas etapas distintas. Na primeira foi realizada uma revisão da literatura de modo a enriquecer e sustentar todo o estudo empírico, recorrendo aos diversos autores que investigaram o tema. Na segunda foram efetuados os dois estudos de caso, recorrendo essencialmente a informações recolhidas através de entrevistas pessoais.
Os resultados obtidos mostram que as TICs nas empresas estudadas são ferramentas fundamentais no dia-a-dia dos entrevistados. O uso destas possibilita uma maior flexibilidade na manutenção e armazenamento dos dados, bem como uma ampliação do conjunto de informações, eliminando atrasos no seu processamento. Pode se também concluir que a utilização das TI permite alcançar maior eficácia e eficiência para um melhor desempenho das atividades contabilísticas e melhorias na divulgação da informação.
Dada a escassez de estudos nesta área, este trabalho de investigação contribui para um melhor conhecimento dos efeitos das TICs na área da contabilidade, bem como para uma compreensão mais exata do papel destas tecnologias nas empresas.
The business environment is constantly changing and accounting has had to keep up with these changes. The globalization of business has caused sharp increases and changes in levels of competitiveness and technology in daily business operations. Therefore, Information and Communication Technologies (ICT) represent nowadays, a crucial tool in the management of organizations. However, despite the importance of ICTs in business, particularly in the area of accounting, very little research has been done. This dissertation aims to determine the importance and use of information and communication technologies in accounting. To that end, and after having performed a literature review on this subject, an empirical study was carried out in two companies in the district of Guarda. The research approach used in this study was qualitative, having used the case study method to investigate the matter in question. Thus, the performed study underwent two stages. In the first stage a literature review was carried out in order to enrich and sustain all empirical study, resorting to various authors who have investigated the subject. In the second stage both case studies are carried out, using essentially the information gathered through personal interviews. The results show that ICT are fundamental tools everyday life of the interviewed in the companies that were studied. The use of ICT enables greater flexibility in the maintenance and storage of data as well as an expansion of the range of information by eliminating delays in processing. We may also conclude that the use of IT will achieve greater effectiveness and efficiency for better performance of accounting activities and improvements in the dissemination of information. Given the paucity of studies in this field, this research contributes to a better understanding of the effects of ICTs in the field of accounting, as well as to a more accurate understanding of the role of these technologies in companies.
The business environment is constantly changing and accounting has had to keep up with these changes. The globalization of business has caused sharp increases and changes in levels of competitiveness and technology in daily business operations. Therefore, Information and Communication Technologies (ICT) represent nowadays, a crucial tool in the management of organizations. However, despite the importance of ICTs in business, particularly in the area of accounting, very little research has been done. This dissertation aims to determine the importance and use of information and communication technologies in accounting. To that end, and after having performed a literature review on this subject, an empirical study was carried out in two companies in the district of Guarda. The research approach used in this study was qualitative, having used the case study method to investigate the matter in question. Thus, the performed study underwent two stages. In the first stage a literature review was carried out in order to enrich and sustain all empirical study, resorting to various authors who have investigated the subject. In the second stage both case studies are carried out, using essentially the information gathered through personal interviews. The results show that ICT are fundamental tools everyday life of the interviewed in the companies that were studied. The use of ICT enables greater flexibility in the maintenance and storage of data as well as an expansion of the range of information by eliminating delays in processing. We may also conclude that the use of IT will achieve greater effectiveness and efficiency for better performance of accounting activities and improvements in the dissemination of information. Given the paucity of studies in this field, this research contributes to a better understanding of the effects of ICTs in the field of accounting, as well as to a more accurate understanding of the role of these technologies in companies.
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Keywords
Contabilidade Erp Sistemas de Informação Contabilística Tecnologias de Informação e Comunicação