Resumo

RUEDA-DELGADO, Gabriel  e  ARIAS-BELLO, Martha Liliana. Accounting Information Systems in Organizational Strategic Management. Cuad. Contab. [online]. 2009, vol.10, n.27, pp.247-268. ISSN 0123-1472.

The circumstances that characterize the current business environment, which can be summarized in internationalization and market globalization, together with the development experienced by the information society, have boosted the need for companies to improve their competitiveness. In view of this prospect, information becomes a vital strategic resource whose adequate management can provide companies with new tools for competition (Paños, 1999). Seen from inside, the search for organizational competitiveness, under the light of the Resource and Capability- Based Theory, requires reacting to specific variables that permit its development and sustainability within changing environments. The development of organizational skills, the management of uncertainty and rationality, the capacity to control and react, as well as the skills related to innovation and adaptation, are variables that characterize competitiveness, and are likewise the foundation of information- system components and outcomes. The interrelation between competitiveness-related variables and the contribution by Accounting information systems is established through components that should be kept in mind when developing Accounting information systems, as well as through their relevance to organizational needs. Therefore, control practices partially characterize accounting information from the point of view of financial, administrative and managerial communication. They come from management-generated "pressure", developments, changes, and conceptions, which seek to control and distribute resources in order to attain goals of different kinds (Munch, 2006.) Once the contexts and components that information systems must have are determined, it is necessary to identify the comprehensive contribution by messages or subsystems in financial accounting, management accounting, financial management, auditing, and transparency (good government practices) in the development of organizations.

Palavras-chave : Organizational theory; Resource and Capability-Based Theory; Competitiveness; Accounting information system components; national and international accounting practices; Information Systems in Accounting; Organizational Sociology; Management Information Systems.

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