Accounting information systems: Proposal of an evaluation model of critical success factors/Sistemas de informacoes contabeis: proposicao de um modelo de avaliacao dos fatores criticos de sucesso/Sistemas de informaciones contables: proposicion de un modelo de evaluacion de los factores criticos de exito

• Published in: Cuadernos de contabilidad Vol. 22
• Main Authors: Antonelli, Ricardo Adriano, Voese, Simone Bernardes, Santos, Gilson Ditzel, da Silva, Marivania Rufatto
• Format: Journal Article
• Language: Spanish
• Published: Pontificia Universidad Javeriana 18.08.2021
• ISSN: 0123-1472
• DOI: 10.11144/Javeriana.cc22.sicp

This research proposes a model composed of ten critical factors from the literature and a selection of variables. The purpose is to evaluate the success of the Accounting Information Systems (AIS) in Accounting Services Providers (ASP) from Brazil. The variables were selected by the Delphi Method in two rounds with 30 experts in AIS, including developer companies and ASP users. In the first round, the experts suggested 75 critical success and failure variables. In the second round, the specialists were asked to choose from the variables indicated by the literature and the specialists (161), those that they consider the most important. Results in 74 variables are distributed in the ten factors that compose the proposed theoretical model. From these, 41.9% of variables are not originated from the literature.