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Accounting can be regarded as an information system (IS) because it involves a communication process of collecting, storing, processing and distributing information to users. IS are used to store data and transform it in useful, relevant, uncomplicated and accurate information to decision making. The so-called accounting IS (AIS) encompass the organization as a whole, focusing on all business processes. This paper reports a survey study aiming at both evaluating information users’ satisfaction and identifying the limitations pointed out by such users. The data collection involved questionnaires applied to managers of several Brazilian companies who were asked to assess their IS and report the main constraints regarding the information provided by such systems. The data was analyzed both quantitatively and qualitatively, and the results point out that users expect reliable, accessible, integrated and flexible AIS capable to yield accurate, complete, concise and clear information

information systems; accounting; information management; information needs