sistema de informação contabil

Revista de Gestão da Tecnologia e Sistemas de Informação
Journal of Information Systems and Technology Management
Vol. 6, No. 3, 2009, p.463-482
ISSN online: 1807-1775
DOI: 10.4301/S1807-17752009000300005

SISTEMAS DE INFORMAÇÃO CONTÁBEIS: UMA ABORDAGEM
ORIENTADA A OBJETOS COM AGENTES INTELIGENTES
ACCOUNTING INFORMATION SYSTEMS: AN APPROACH FOCUSED ON
OBJECTS WITH INTELLIGENT AGENTS
Marcelo Botelho da Costa Moraes
Marcelo Seido Nagano
Universidade de São Paulo, Brasil
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ABSTRACT
Accounting aims at the treatment of information related to economic events within organizations. In order to do so, the double entry method is used (debt and credit accounting), which only considers monetary variations. With the development of information technologies, accounting information systems are born. In the 1980’s, the REA model (economic Resources, economic Events and economic Agents) is created, which focuses on accounting information records, based on the association of economic resources, economic events and economic agents.
The objective of this work is to demonstrate an object-oriented modeling with intelligent agents use, for information development and analysis focused on users. The proposed model is also analyzed according to accounting information quality, necessary for accounting information users, capable to comply with the needs of different user groups, with advantages in applications.
Keywords: Accounting Information Systems; DCA Model; REA Model; Intelligent Agents;
Object-Oriented.

RESUMO
A contabilidade busca o tratamento da informação de eventos econômicos que ocorrem dentro das organizações. Para tal, é utilizado o método das partidas dobradas (lançamentos de débito e crédito), que considera as variações monetárias do patrimônio. Com o advento da tecnologia da
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