Tamanho da fonte:
ACCOUNTANT INFORMATION SYSTEM AND RURAL MANAGEMENT: A STUDY OF RURAL PROPERTY THE 31ª DEPARTAMENT OF REGIONAL DEVELOPMENT OF ITAPIRANGA – SC
Última alteração: 2015-02-06
Resumo
Facing the growth environment of the Brazilian economy identified on the last decades, it is evident the growth of the rural companies. Similarly, the need for efficiency in the rural management has increased. Therefore, the importance of taking decisions in concrete data, foresee an increasing in the valorization of the information supplied by the accounting. This study aims to identify the importance of the accountant system and its controls for the rural properties management in the cities of the 31ª Department of regional development (DRD) of Itapiranga – SC. It is a descriptive study, which culminated with the quantitative analysis of the data, collected by a questionnaire applied in the rural properties in the cities that make part of the DRD of Itapiranga – SC. The results identified that nowadays, accounting is few used in the properties and the records are performed basically for income tax. We can denote that there is an ignorance of the accounting information and the controls are few used, despite this they are understood as important or very important and there is a hope of its use when this information is released by accounting. We conclude that the study tries to meet the results still showed in the previous studies which demonstrated a limited use of accounting and the accountant information systems in the rural properties.
Palavras-chave
Accountant information system; Rural property; 31ª DRD of Itapiranga; SC
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