Gerenciamento dos Recursos Humanos Aplicados aos Sistemas de Informações Contábeis sob a Ótica da Gestão do Conhecimento

Abstract

     The intention of this study is to describe qualitatively some aspects of the Knowledge Management in Accounting Information System's Human Resources, considering the success of these systems depend on the capacity that the people in the enterprise organizations in learning and using the knowledge in an environment of modern Information Technologies and Communications. Initially are argued, in the bibliographical research, the beddings of the Accounting Information Systems and detached the characteristics of the Management of these systems, show clearly its success and limitations. In the sequence, the use of a methodology is suggested so that the decisions of the accountants, concerning the Human Resources that compose these systems, is encapsulated in a process of sharing of knowledge. After, a research of together field is through the Accountants to investigate the performance of these professionals in the Management of the Knowledge. The resistance at the changes is the main item pointed for the professionals as symptom of the bad management of the Knowledge inside of the accounting area. It is concluded, still, that the practical ones of management related to the knowledge can be applied to the Human resources of the Accounting Information Systems, only needing an adjusted management performance on the part of the accounting professionals.