Analysis of the impact of ISO 9001:2015 on the continuous improvement of accounting management processes at COTELECOM CIA. LTDA

Abstract

The study analyzes the impact of ISO 9001:2015 on the continuous improvement of accounting management processes at COTELECOM CIA. LTDA., assessing the degree of compliance with the standard’s requirements in areas such as planning, leadership, and operations. Surveys and a checklist were applied to 45 employees using a quantitative methodology with a non-experimental descriptive design. The results indicate that the company largely complies with the standard’s guidelines, although areas for improvement were identified, particularly in staff training and process documentation. The perception of employees regarding the changes brought by the implementation of the standard was also evaluated, with most reporting significant improvements in the organization of accounting processes, though some emphasized the need for enhanced internal communication and ongoing training. The study demonstrates that the implementation of ISO 9001:2015 has improved operational efficiency, enabling better control of risks and opportunities while fostering a culture of continuous improvement. The findings suggest that while the company has made significant progress, there are still opportunities to further optimize the application of the standard to achieve higher levels of competitiveness and quality in its accounting processes.