Procedimentos e metodologias do departamento de contabilidade

: o caso da empresa X

Abstract

With the constant evolution of information technologies and the increase of data that companies have access, it is essential that they are able to turn it into quality information to make the best decisions and thus be more competitive.
The accounting department in a company is one of most involved with data and information, since the accounting functions go through collet and record the financial effects of company’s transactions to the disclosure of this information either to the rest of the organization either to the outside (Hall, 2012). The users will make decisions based on that information, which makes it crucial that it is reliable. Therefore, the accounting department must have its procedures and methodologies designed to produce error-free information, not neglecting, on the other hand, the need to minimize inherent costs.
To this end, the present study aims to analyse the procedures and methodologies of the accounting department in Company X, identify its limitations and suggest improvements in order to increase the efficiency in the production of financial information.
The methodology used is the case study. Data collection is carried out by means of direct observation, informal interviews and documentary analysis.
The results indicate that the main limitation stems from the fact that the systems used are quite obsolete. Is, then, suggested the implementation of an ERP system, which through its advantages, will fill the limitations of the department. Finally, is explored the way in which the system may be implemented, its critical success factors and difficulties that may occur during the implementation process are also pointed out.

Date of Award	10 Jul 2018
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Maria José Martins Lourenço da Fonseca (Supervisor)