Tecnologia da informação e sua influência na Contabilidade Gerencial: uma revisão sistemática

Abstract

The relationship between Information Technology and Management Accounting has been increasingly highlighted, mainly due to the significant benefits that Information Systems (SI) generate for business. This dissertation aims to highlight the importance of Information Systems, specifically Enterprise Resource Planning (ERP), for Managerial Accounting. In this research, a Systematic Review (SR) was used to select documents that deal with the impacts of ISs on Planning, Control and Decision-making in an entity. Inclusion and exclusion criteria that were able to direct this RS were delimited. From these determinations, in the last step of applying the Systematic Review Protocol, only 19 papers were selected within the period from 2010 to 2016. Through the selected studies, a careful analysis was carried out, capable of extracting the main data that supported this dissertation. It was concluded that in order for ISs, broadly represented as ERPs, to generate broad benefits for entities, adequate implementation, adaptation, structure and facilities, as well as correct personal attitude by IT users are necessary. Finally, it is understood that the impacts caused by the use of ISs in the main accounting activities have a positive and vital effect for the company to be successful.