Sistema de informação gerencial: uma análise como ferramenta de gestão e controle em uma cooperativa

Abstract

The objective of this study was to analyze the importance of the Management Information System (MIS) in the context of the cooperative sector. The research was conducted in a cooperative located in the city of Parelhas/RN and is characterized as a case study with an exploratory, bibliographic, and qualitative nature. Data collection involved applying a questionnaire to the cooperative's managers to evaluate the relevance of the management system used, considering the board members' perception of the application of the Global Management Accounting Principles (GMAP) within the organization. The results showed that the board recognizes the importance of the management system, highlighting that while it meets general expectations, it presents some limitations, such as difficulties in integrating information from different sectors, lack of system adaptation to the specific needs of the agricultural cooperative, and internal communication issues. Furthermore, it was observed that the Global Management Accounting Principles (GMAP) are satisfactorily applied through financial management software, manual spreadsheets, and external accounting consultancy. This research makes a significant contribution by exploring the application of these principles in agricultural cooperatives, showing that management artifacts promote more efficient control of financial and operational resources, in addition to ensuring greater transparency in accountability