Accounting information management for alignment of strategic organizational management: an analysis in a business group
Keywords:Information management; Accounting information; Organizational strategy.
This study aims to present the role of accounting as a support tool for organizations regarding the quality of accounting information applied in business strategies. The relevance of this research is justified because, in addition to the science about the dynamics of the companies' equity, it is necessary to have knowledge of all its extension for a situation of more profitable operations, making the role of accounting information fundamental for the organizations' strategies. As for the methodological aspects, it is characterized as descriptive and exploratory research, with a qualitative approach, with the use of documentary research and an unstructured interview that was carried out in a business group that operates in different segments. Preliminarily, it was verified the real importance of Information Technology (IT) in the process of dissemination of accounting information combined with the use of tools aimed at organizational strategic management.
Alves, S. C., & Goularte, J. L. L. (2017). O Uso da Informação Contábil Como Instrumento de Gestão nas Micro e Pequenas Empresas do Município de Alegrete/RS. Revista de Auditoria Governança e Contabilidade - RAGC, 5, 18.
Balestrin, A., Verschoore, J. (2016). Redes de Cooperação Empresarial-: Estratégias de Gestão na Nova Economia. Porto Alegre: Bookman Editora.
Dantas, R. F., Duarte, A. N. P. (2005). O uso da informação contábil como suporte ao processo de gestão estratégica organizacional. Qualit@s Revista Eletrônica. 5, 2.
Davenport, T. H. (1998). Ecologia da informação: porque só a tecnologia não basta para o sucesso na era da informação. São Paulo: Futura.
Gil, A.C. (2010). Como elaborar Projetos de Pesquisa. 5ª ed. São Paulo: Atlas.
Gonçalves, M., Pereira, C. L. (2016). Gestão da informação na era do Big Data. Revista Dissertar, 24/25, 73-82.
Padoveze, C. L. (2010). Contabilidade gerencial: um enfoque em sistema de informação contábil. 7. ed. São Paulo: Atlas.
Passetti, E., Tenucci, A. (2016). Eco-efficiency measurement and the influence of organisational factors: evidence from large Italian companies. Journal of Cleaner Production, 122, 228-239.
Pavlatos, O. (2015). An empirical investigation of strategic management accounting in hotels. International Journal of Contemporary Hospitality Management, 27, 5, 756-767.
Tachizawa, T. (2015). Gestão com pessoas: uma abordagem aplicada às estratégias de negócios. Rio de Janeiro: Editora FGV.
Vieira, E. P., Carneiro, T. D.; Filipin, R. (2016). A Relevância da informação contábil na gestão das empresas do agronegócio da região noroeste do estado do Rio Grande do Sul. Revista de Administração e Contabilidade - RAC (IESA), 14, 27.
Yang, M. M. et al. (2016). Using System Dynamics to Investigate How Belief Systems Influence the Process of Organizational Change. Systems Research and Behavioral Science.
Yanine, F. et al. (2016). Rethinking enterprise flexibility: a new approach based on management control theory. Journal of Enterprise Information Management, 29, 6, 860-886.
How to Cite
Copyright (c) 2021 Ademir Círico Junior; Rita de Cássia Fonseca
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1) Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
2) Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
3) Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.