Relação das crenças com as regras de sistemas de informações contábeis e gerenciais na elaboração de informações

Abstract

This thesis explores behavioral, normative, and control beliefs based on the Theory of Planned Behavior (TPB), which are in the routines, and formal and informal rules of Institutional Theory, in the process of preparing information in accounting information systems in the accounting environment. Taking that into consideration, the goal of this research is to analyze the beliefs contained in the formal and informal rules in the accounting information systems. The research was characterized as a survey, through interviews with accounting professionals working in the metropolitan area of Porto Alegre (RS), and the data were subjected to qualitative and quantitative analysis through descriptive statistical analysis, factorial analysis and modeling of structural equations (MEE). The results confirmed the hypothesis that there is a relationship between the beliefs and the formal and informal rules, which are institutionalized in the process of developing information, inside the accounting information systems. The relationship was found in the following behavioral beliefs: satisfaction in following formal rules; perceived usefulness of using the system to follow rules; intention of following rules; and the awareness of formal rules in the information quality. The thesis also established the relationship in the accounting systems, between the normative subjective belief of expectations of others, internal and external users, and following of formal and informal rules. Moreover, it found a relationship between the perceived control of knowledge and personal abilities to follow formal and informal rules. The theoretical approach considers a relationship between Institutional Theory and Theory of Planned Behavior (TPB) with SEM, which created a structural model based on Ajzen (1991), Burns and Scapens (2000), Wixom and Todd (2005), and Bulgurcu, and Cavusoglu and Benbasat (2010). The relevance of this research consists of the relationship between these theories applied to the context of accounting systems in the accounting environment.