African Journal of
Business Management

  • Abbreviation: Afr. J. Bus. Manage.
  • Language: English
  • ISSN: 1993-8233
  • DOI: 10.5897/AJBM
  • Start Year: 2007
  • Published Articles: 4194

Full Length Research Paper

Perceptions of accounting professionals about the influence of information technology in their individual work process

Ricardo Adriano Antonelli
  • Ricardo Adriano Antonelli
  • Mestre EM Contabilidade – UFPR, UTFPR – Campus Pato Branco – Curso de Ciências Contábeis, Endereço: Rua Caramuru, 599, ao. 401 – Centro – Pato Branco – Paraná – Brasil – CEP 85.501-051.
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Lauro Brito de Almeida
  • Lauro Brito de Almeida
  • Pós-Doutor em Administração pelo PPAD PUCPR, Doutor e Mestre em Ciências Contábeis pela EAC/FEA/USP, UFPR - PPG Mestrado em Contabilidade Av. Visconde de Guarapuava, 4517, ap. 171, Batel - Curitiba/PR - Brasil - CEP 80.240-010.
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Romualdo Douglas Colauto
  • Romualdo Douglas Colauto
  • Doutor e Mestre em Engenharia de Produção na Área de Gestão de Negócios pela UFSC, UFPR - PPG Mestrado em Contabilidade Av. Prefeito LothárioMeissner, 632 - Campus III - Jardim Botânico - Sala 120 - CEP 80210-170 - Curitiba - Paraná – Brasil.
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Wesley Vieira da Silva
  • Wesley Vieira da Silva
  • Doutor em Engenharia de Produção pela UFSC, Rua Imaculada Conceição, 1155 Bloco Acadêmico - Sala 103B - 1º Andar, Prado Velho – CEP: 80215-901 - Curitiba – Paraná – Brasil.
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  •  Received: 07 May 2013
  •  Accepted: 07 March 2014
  •  Published: 14 March 2014

Abstract

The continuous flow of technological innovations, combined with the changes that occur in accounting practice is changing the organizational environment and the people involved. Accounting professionals use IT to be able to make reliable and timely information available to managers, supporting the decision making process. This investigation aims to identify the perceptions of accounting professionals from the State of Paraná, Brazil about the use of IT in their individual activities. Data collection was done with an online questionnaire. 362 responses were obtained, validated by Factor Analysis and submitted to reliability testing with Cronbach's Alpha coefficient. The research findings reveal that users indicate higher benefits in Productivity, moderate benefits in Management Control and Customer Satisfaction, and less intense benefits in Innovation. With respect to the participation of accounting professionals in the three levels of decision-making, Cluster Analysis revealed the formation of five respondent groups: Interns, Operational Supervisors, Department Heads, Vice-Directors and General Directors.
 
Key words: Information technology, accounting, work process, benefits, productivity.