VALERIANO, M. S. S.; VALERIANO, Maria do Socorro dos Santos.
Résumé:
The changes and technological advances are taking place with a lot of speed in recent decades, requiring companies and professionals accompany this evolution. In this sense, it is understood that managers should use systems that have a source of information able to assist them in making decisions. And one of these systems is related to the accounting, in turn, is intended to generate information of the acts and financial facts that allow the control and analysis of economic and financial data of the company. Thus, it is understood that the accounting professional should be empowered to generate relevant information through accounting techniques to provide support to the process of business management. In this context, this research aimed to examine whether the graduates and graduates of Accounting Course of the Federal University of Campina Grande (UFCG - Campus Sousa-PB) have skills to act as managers of accounting information. Thus, research is classified as descriptive, quantitative, qualitative as well as literature. Therefore, used as reference to research Adário (2013), which had the same line of reasoning of this study, which served as the basis. Given the results, it was found that the graduates and graduates of UFCG, Campus Sousa-PB have capacity and ability to work with accounting information managers. Since, they answered the questions positively, agreeing fully and / or completely as the ability to develop critical analysis with strategic vision, having focused on the production of information for the planning process within the organization. Also identified up the knowledge of these respondents related accounting as Accounting Information System (SIC). And indeed, both said they recognize the accounting science as an information system, which has an aim to generate data relevant to each user, helping them in their decisions safely.
