raining in ccounting normation ystems or sers’ atisaction and ecision aking

Abstract

he accounting proession is undergoing a period o rapid changes. ts concepts and theories are important. owever, changes related to inormation technology seem to be gaining more relevance. his requires training, which is requently seen as an epense, rather than an investment, in many organizations. he aim o this study is to eamine the relationship between training in the use o accounting inormation systems, and its impact on their users’ satisaction and decision-making processes. he empirical work was carried out in mall and ediumized nterprises located in the northeastern region o eico. erhaps the main contribution to knowledge is the act that training does not seem to be helping employees develop new inormatics skills because o dierent reasons. owever, the results suggest that they appear to make use o their own skills to obtain satisaction and make more and better decisions, which in turn beneit themselves and their organizations.