Fluxo de informação no contexto contábil
The understanding of information flows contributes to organizational development in its various sectors. Given this, the need arises to understand how the information flow occurs in an accounting firm. The purpose of this research was to investigate how the information flow occurs in an accounting f...
| Autores: | , |
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| Tipo de documento: | artigo |
| Estado: | Versão publicada |
| Data de publicação: | 2018 |
| País: | Brasil |
| Recursos: | Universidade de São Paulo (USP) |
| Repositório: | InCID |
| Idioma: | português |
| OAI Identifier: | oai:revistas.usp.br:article/141456 |
| Acesso em linha: | https://www.revistas.usp.br/incid/article/view/141456 |
| Access Level: | Acceso aberto |
| Palavra-chave: | Information flow Decision Making Accountting Fluxo de informação Tomada de decisão Contabilidade |
| Resumo: | The understanding of information flows contributes to organizational development in its various sectors. Given this, the need arises to understand how the information flow occurs in an accounting firm. The purpose of this research was to investigate how the information flow occurs in an accounting firm, identifying the types of information that circulate in the company, who produces it, through which sectors this information is transported, which processes are generated and which technologies are used. The methodology used was based on the literature review for the discussion of the researched concepts, documentary research that was done through access to systems and documents related to the researched environment, and data collection through a questionnaire to understand the flow of information within the company selected. As results from the data analysis, it was possible to observe how the information flow occurs in the researched company and how this flow influences decision making. |
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