Informações contábeis geradas pelos sistemas integrados de gestão (erp)

INFORMAÇÕES CONTÁBEIS GERADAS PELOS SISTEMAS INTEGRADOS DE GESTÃO (ERP)

This paper aims at presenting the results of a research that had two main objectives: 1) to analyze if the way accounting information is been disclosed by ERP systems satisfy the information needs of managers, 2) to identify possible deficiencies and limitations of these systems in terms of the operation, functioning and maintenance of the accounting information system. The research was based on three case studies of manufacturing companies. The data was collected through semi-structured interviews, questionnaires, review of management reports and administrative records, verbal protocol analysis, and no-obtrusive observation. It was found that the accounting information disclosed by ERP systems are not adequate to satisfy the managers’ needs of such information. The accounting information system is seen by the managers of the studied companies, with very few exceptions, as the sole source of tax information and of information for control activities. However, the data collected through observations and interviews allowed to conclude that the financial accounting is the main base of the management accounting, providing most of the inputs. One can conclude that in these companies almost there is no efforts in place in order to generate management accounting information to complement those generated from financial accounting data. decision modelling, accounting information, decision support 1 Introdução A partir da demanda cada vez maior por informações, as necessidades informacionais das empresas passam a merecer e a receber maior destaque. E estas informações passam, em muitos casos, a constituir, inclusive, diferencial competitivo e estratégico. Dessa forma, as informações constituem um produto tão importante para as empresas quanto suas matérias-primas, suas máquinas e equipamentos e seus clientes. Isto se deve à íntima relação entre conhecimento e informação, na medida em que é a partir da