Reflexões sobre a disseminação de informações contábeis no ambiente digital

Abstract

Analyzes the document scanning process and the implementation of Electronic Document Management (EDM) in the accounting sector, seeking a reduction in the space occupied by the documentary accumulated mass. The survey can be considered investigative and bibliographical, aiming a look at the migration of physical documents to the digital environment, contributing to the development of archival science, especially regarding the study of accounting archives. The aim is to enable the transformation of the physical collection in an online digital archive, the communication of heritage documents with the institutions which provide services in accordance with certain criteria of information retrieval. The use of the EDM in addition to managing the information can control the security and preservation of the documents, making scanning of such documents is reliable, ensuring its authenticity and reliability features, using information security techniques.