Um estudo sobre a satisfação dos operadores contábeis quanto aos sistemas de informações contábeis utilizados em municípios da Paraíba

Abstract

The application of funds raised from the society (revenues) to meet the increasing demands of the society (expenses) requires competence and responsibility of managers. The accounting operators must supply them with the necessary information for the decisions, generated with the help of the accounting information systems (SIC). The general objective of this research was to describe the level of satisfaction of accounting operators of municipalities of Paraíba regarding the SIC used in municipal management. In the data collection, an electronic questionnaire was used, sent to accountants who interact with the SIC in the municipalities of Paraíba. The accessibility sample included 20 accounting operators who work in the municipalities and answered the questionnaire. The results showed that all SIC are leased and 95% of them are fully integrated, according to the respondents. It was also verified that a satisfactory evaluation of the respondents in relation to the SIC and the information generated by it, which attend the activities and the decision-making process of the public managers, prevails. In any case, they signal the need for training and capacity building, as well as improvement in system support and integration.