Tamanho da fonte:
THE IMPACT OF INFORMATION SYSTEMS IN ACCOUNTING CONSIDERING ITS INTEGRATION WITH BUSINESS PROCESSES
Última alteração: 2015-02-06
Resumo
Business processes are expected to facilitate the decision process when supported by information systems (IS) that integrate different areas of an organization. Economically relevant in commercial businesses, car dealerships are willing to use integrated systems on business processes management. This paper uses multiple cases study as the research design and tries to answer the following questions: – how the car dealership business main processes are accomplished, such as buying, selling, providing repair and maintenance services; and – how the support given by the IS to these processes impacts on the accounting information system (AIS)? In the two cases studied, the business processes are properly supported by their information system. According to those interviewed, exceptions are associated with non-relevant processes. The integration between the business processes and the AIS allows the use of accounting information in management decisions.
Palavras-chave
Integrated information systems; business processes; car dealerships; accounting information systems; managerial use of information
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