O novo velho enfoque da informação contábil

O eixo temático deste trabalho é mostrar a necessidade de se resgatar a relevância das informações contábeis no processo de gerenciamento das organizações. Ao distinguir os diferentes enfoques da Contabilidade Gerencial e Financeira e relatar as constatações de uma pesquisa de campo, aponta, também, desafios que, se bem trabalhados, poderão representar um precioso estímulo para o profissional da área contábil. Desse modo, pretende provocar uma reflexão nesse setor profissional em geral e, em particular, nos meios acadêmicos, responsáveis pela formação desses profissionais. A premissa fundamental deste trabalho é que a Contabilidade representa um instrumento gerencial por excelência e não apenas um procedimento para apuração de impostos.This paper demonstrates the need to rescue the relevance of accounting information for the organizational management process. In distinguishing the various foci of managerial and financial accounting and discussing the results of a field research, the study also points out challenges that, if seriously considered, may represent a valuable stimulus for accounting professionals. Thus, it aims at fostering a reflection in this professional sector in general and particularly in the academic sphere, which is in charge of qualifying these professionals. The fundamental premise of the study is that accounting is not just a tax assessment procedure, but a management tool par excellence

Core concepts of accounting information systems, 5th ed./ Moscove

xix, 384 hal.: ill.; 25 cm

Prototyping: An Alternative Approach To Systems Devleopment Work

The traditional approach to performing systems development work on a company’s accounting information system is initially discussed in this article.  It encompasses analysis, design, implementation, and follow-up work.  Following the discussion of the traditional approach, an alternative, and less used, approach to systems development work is then examined.  This approach is called prototyping, whereby a simplified working software model of a company’s accounting information system is developed.  After discussing how prototyping works, both the advantages and disadvantages of this approach to systems development work are analyzed.  To test empirically the traditional and prototyping approaches, this author worked with a consulting firm on three different companies’ systems problems.  Both of these systems development approaches were used in each company to help solve its problems.  The results from the systems development work on the three companies appear to indicate that using either of the two approaches will lead to the same major characteristics in companies’ newly designed and implemented information systems

Core concepts of accounting information systems, 5th ed./ Moscove

xix, 384 hal.: ill.; 25 cm

Core concepts of accounting information systems

xiv, 508 p. ; 25 cm

Core concepts of accounting information systems

xix, 384 p. ; 24 cm

Core concepts of accounting information systems

xix, 384 p. : ill. ; 26 cm