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Authors
Advisor(s)
Abstract(s)
Com a globalização, os gestores têm sentido necessidade de obter informações atempadas e precisas para que consigam fazer face não só à crescente procura por parte dos consumidores como também ao aumento da competitividade entre as organizações.
Ao longo do tempo tanto as tecnologias como a própria contabilidade têm evoluído para conseguirem prestar as informações que os gestores necessitam.
Este estudo pretende analisar a importância que as informações contidas nos Accounting Information Systems têm na tomada de decisão por parte das empresas ligadas ao transporte de mercadorias. Para tal, foi realizado um questionário aos responsáveis pela contabilidade das empresas referidas, obtendo-se uma taxa de participação de 41%. Através do mesmo constatou-se que as organizações consideram os sistemas de informação contabilística ferramentas cruciais para o desempenho das suas atividades, prestando não só as
informações necessárias para a tomada de decisão, mas também para tornar os processos empresariais mais eficientes.
Pode-se concluir que apesar de poderem acarretar alguns riscos e representar um investimento significativo, os sistemas de informação trazem imensos benefícios para as organizações que os utilizam, nomeadamente para a melhoria dos processos, a redução de custos, a melhoria da relação dos custos-benefícios, o cumprimento das obrigações tributárias, o aumento da satisfação dos clientes e a melhoria no processo de tomada de decisões. É de referir que, apesar de apresentarem estes benefícios, cerca de um terço das
organizações que participaram no inquérito revelaram complementar o sistema de informação contabilística com outros softwares de apoio à gestão.
With globalization, managers have felt the need to obtain timely and accurate information so that they can cope not only with the growing consumer demand as well as the increased competitiveness among organizations. Over time both technology and accounting have evolved to provide the information that managers need. This study aims to analyze the importance that the information contained in accounting information systems has in the decision making process of companies related to the transportation of goods. To this end, a questionnaire was conducted to the people responsible for accounting in the aforementioned companies, obtaining a participation rate of 41%. Through the same it was found that organizations consider accounting information systems as crucial tools for the performance of their activities, providing not only the necessary information for decision making, but also to make business processes more efficient. It can be concluded that although they may carry some risks and represent a significant investment, these systems bring immense benefits to the organizations that use them, namely the improvement of processes, cost reduction, improved cost-benefit ratio, compliance with tax obligations, increased customer satisfaction and improved decision-making processes. It should be noted that despite these benefits, about one-third of the organizations that participated in the survey revealed that they complement the accounting information system with other management support software.
With globalization, managers have felt the need to obtain timely and accurate information so that they can cope not only with the growing consumer demand as well as the increased competitiveness among organizations. Over time both technology and accounting have evolved to provide the information that managers need. This study aims to analyze the importance that the information contained in accounting information systems has in the decision making process of companies related to the transportation of goods. To this end, a questionnaire was conducted to the people responsible for accounting in the aforementioned companies, obtaining a participation rate of 41%. Through the same it was found that organizations consider accounting information systems as crucial tools for the performance of their activities, providing not only the necessary information for decision making, but also to make business processes more efficient. It can be concluded that although they may carry some risks and represent a significant investment, these systems bring immense benefits to the organizations that use them, namely the improvement of processes, cost reduction, improved cost-benefit ratio, compliance with tax obligations, increased customer satisfaction and improved decision-making processes. It should be noted that despite these benefits, about one-third of the organizations that participated in the survey revealed that they complement the accounting information system with other management support software.
Description
Mestrado em Contabilidade
Keywords
Informação Sistemas de informação contabilística Tomada de decisão Empresas de transporte Processos empresariais Information Accounting information systems Decision-making Transportation firms Business processes
Citation
Cardoso, A. C. R. (2022) A utilidade dos sistemas de informação contabilística nas empresas de transporte de mercadorias. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15384