Relevância dos conhecimentos de tecnologia da informação para atuação do profissional contábil

Abstract

This study sought to identify the technology expertise considered relevant for the performance of the accounting professional in the perception of the accountants of the Parana State. This research was done through a questionnaire built on the basis of content related to information technology that is present in the teaching plans of the Accounting Sciences courses of Public Higher Education Institutions of the state of Paraná and an adaptation of the Delphi technique applied to a group of specialists in the areas of accounting and information systems. Through survey method, the questionnaire constructed was applied to the accountants of the state of Paraná and 147 responses were obtained. Data were analyzed qualitatively and quantitatively using the coefficient of variation and factorial analysis method. The main results that stands out from the factor analysis results were grouped into seven factors: (1) Concepts of Technology / Information Systems; (2) Analysis of Information Systems; (3) Accounting Information Systems; (4) Relationship between Information Systems and Enterprise; (5) Basic Computer; (6) Software Update / Internet Knowledge; (7) Software Installation. The highlights of more relevance were the factors 3, 6 and 4. Therefore, we realize that accounting professionals value the operation of accounting information systems and the knowledge of the benefits that the systems offer for businesses and the need to know the updating technologies of the systems they use, as well as the internet tools. Regarding to the analysis of this knowledge in light of the education plans, it was possible to perceive that not all the knowledge considered very relevant for the accounting practice are present in the Accounting Sciences Courses from publics IES in the State of Paraná.