Mudanças nas funções do profissional de contabilidade após a implementação do ERP
DOI:
https://doi.org/10.7769/gesec.v8i3.623Palavras-chave:
Contabilidade de Gestão. Sistemas ERP, Mudanças na Contabilidade de Gestão, Profissional de contabilidade.Resumo
Os sistemas ERP têm merecido alguma atenção dos investigadores, sendo a maioria dos estudos efetuados na fase de implementação do ERP. Porém, é na fase seguinte, fase pós-implementação, que se esperam maiores mudanças na contabilidade e nas competências exigidas ao profissional de contabilidade. Assim, e pretendendo colmatar esta lacuna, esta investigação incide nas competências exigidas ao profissional de contabilidade na fase pós-implementação do ERP. Para isso, é efetuado um estudo empírico, através de um inquérito por questionário, tendo se alcançado uma taxa de resposta de 51%. Os resultados indicam, que a implementação do ERP obriga o contabilista de gestão a adquirir novas competências e que estas exigências vão aumentando à medida que o tempo vai decorrendo.
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