Como o uso de informações contábeis e sistemas de gestão integrada (SGI) impactam nas estratégias de micro e pequenas empresas: um estudo de caso na empresa up cred

Abstract

Accounting, as a tool to support decision-making, can be used in various situations. However, for accounting information to assist in this process, it must be timely, accurate, and relevant to the company. In this context, to ensure that the data has a meaningful impact on the organization and is available in time to support specific decisions — rather than being used solely for regulatory purposes — information systems were developed to manage how accounting data is stored and made accessible to users, such as accounting information systems and enterprise resource planning (ERP) systems. Thus, the general objective of this study is to investigate how accounting information and integrated management systems (IMS) contribute to improving strategic efficiency within a microenterprise in the city of Teresina, Piauí. The study employs bibliographic and documentary research to characterize this type of economic entity. In addition, qualitative and quantitative data were collected, including process mapping of the entity and forms filled out by employees. This approach made it possible to analyze the accounting and managerial changes brought about by the implementation of an IMS in the administrative-financial sphere, highlighting significant changes in the company's work structure, efficiency, productivity, and competitiveness.