Sistema de gerenciamento e controle interno e sua relação com os benefícios líquidos gerados pelos sistemas de informação nos escritórios de contabilidade

Abstract

The study analyzed the relationship between management and internal control systems and the net benefits generated by accounting information systems (AIS) in accounting firms. It highlights the importance of effective management and internal control to meet market demands and ensure the quality of services provided, considering the usefulness and net benefits offered by AIS from the user’s perspective. Based on the research by Antonelli (2018) and Rocha (2009), the study adopted a quantitative methodology, with the participation of 72 AIS users in accounting organizations. The results indicate that firms using integrated management systems perceive improvements in information quality and decision-making support. Additionally, it was found that internal control and data reliability are essential factors for generating net benefits, reinforcing the need for continuous investments in technology and training.