IDENTIFICACIÓN DE MECANISMOS DE GOBERNANZA DE LA INFORMACIÓN CONTABLE

Autores/as

DOI:

https://doi.org/10.4270/ruc.2021427

Palabras clave:

Mecanismos, Gobernanza, Información Contable, Gobernanza de la Información, Gobernanza de TI

Resumen

La contabilidad ha enfrentado desafíos relacionados con el volumen de información y el impacto de las nuevas tecnologías. Un enfoque para mejorar el uso y la gestión de estos recursos es el gobierno de la información. El artículo tiene como objetivo identificar los mecanismos que se pueden utilizar para gobernar la información contable, teniendo como elementos rectores los Mecanismos de Gobierno de TI y de Gobierno de la Información. Comienza con una revisión sistemática de la literatura, presentando una lista consolidada de Mecanismos de Gobernanza (TI e Información) basados en Procesos, Estructura y prácticas de Relación. Posteriormente, se realizaron entrevistas con expertos contables para obtener un listado de estos mecanismos adaptados a la Contabilidad. Los aportes del estudio se enfocan en la presentación consolidada de Procesos, Estructuras y mecanismos de Relación que no pretenden agotar el tema, y en su utilización para una mejor toma de decisiones.

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Biografía del autor/a

Camila de Oliveira, Universidade Federal do Rio Grande do Sul

Professora Substituta na Universidade Federal do Rio Grande do Sul. Doutoranda pelo Programa de Pós-Graduação em Administração da Universidade Federal do Rio Grande do Sul (PPGA/UFRGS) na área de Gestão de Sistemas e Tecnologia da Informação. Mestre em Controladoria e Contabilidade pela Universidade Federal do Rio Grande do Sul (PPGCONT/UFRGS) com ênfase em Informações para Usuários Internos. Graduada em Ciências Contábeis pela Universidade Federal do Rio Grande do Sul (UFRGS).

Citas

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Publicado

2021-12-31

Cómo citar

de Oliveira, C., Behr, A., & Schiavi, G. S. (2021). IDENTIFICACIÓN DE MECANISMOS DE GOBERNANZA DE LA INFORMACIÓN CONTABLE. Revista Universo Contábil, 17(4), 84–105. https://doi.org/10.4270/ruc.2021427

Número

Sección

Sección Nacional