A percepção de satisfação dos profissionais de contabilidade com sistemas de informação através do modelo de sucesso de sistemas de informação proposto por DeLone e McLean (2003)

• Ano de defesa: 2018
• Autor(a) principal: Ribeiro, Luis Alberto Pinto Gomide
• Orientador(a): Geron, Cecilia Moraes Santostaso Geron
• Banca de defesa: Formigoni, Henrique, Imoniana, Joshua Omone, Segura, Liliane Cristina, Grecco, Marta Cristina Pelucio
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Presbiteriana Mackenzie
• Programa de Pós-Graduação: Controladoria e Finanças Empresariais
• Departamento: Centro de Ciências Sociais e Aplicadas (CCSA)
• País: Brasil
• Palavras-chave em Português: Sistemas de Informação; satisfação do usuário; informações contábeis
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: http://dspace.mackenzie.br/handle/10899/26400

Objective: The general objective of the research was to identify the perception of satisfaction of Accounting professionals in relation to the use of Information Systems in the generation of accounting information. Design / methodology / approach: The research is quantitative and descriptive, using the Information Systems Success Model (ISSM) by Delone and McLean (2003). The subjects of the survey were Accounting professionals as information system’s users. The research instrument included thirty Likert-type assertions of seven options (from totally disagreeing to fully agreeing) adapted from Sanchez, Cruz and Agapito (2012). Data collection included 454 responses. The statistical treatment of the data counted on the technique of structural equations. Results: The model was adequate to understand the reality of the satisfaction perception of Accounting professionals in the use of Information Systems. The constructs Quality of Information, Quality of the System and Quality of Service positively affect the satisfaction and the use of Information Systems. Perception of benefits is impacted by use and satisfaction. Practical Implications: The model was adequate to understand the reality of the satisfaction of Accounting professionals in the use of Information Systems. The constructs Information Quality, System Quality and Service Quality positively affect the satisfaction and the use of Information Systems. Perception of benefits is impacted by use and satisfaction. It was verified that the Information Systems have space of improvement mainly when avoiding the rework caused in the use of more of one system in the daily job of professionals. Originality and contributions: The study is a pioneer in the use of the ISSM model in the perception of satisfaction of Accounting professional in the use of Information Systems, in order to provide accounting information. The study contributes to the evaluation of systems with professionals in the financial and controlling area. This appreciation is important, because the professional performance of systems users in the accounting area is seriously compromised without their main work tool, an Information System.