A influência do business intelligence na gestão das empresas a partir da perspectiva de gestores e controllers do mercado
Data
2022-02-01
Autores
Boalento, Geovana Pimentel 
Orientadores
Costa, Simone Alves da
Tipo
Trabalho de conclusão de curso
Título da Revista
ISSN da Revista
Título de Volume
Resumo
O século XXI foi marcado por uma série de evoluções nas tecnologias e no desenvolvimento dos processos operacionais das empresas. O Estado Brasileiro, através do Ministério da Indústria, Comércio e Serviços já discute a chamada “Indústria 4.0”. Essa revolução aborda tecnologias como o Bussines Inteligence (BI). No mundo das automatizações, a Contabilidade Gerencial, em sua essência, assume um protagonismo. Ela se encontra no centro da tomada de decisões. O impacto da Tecnologia da Informação sobre a evolução da contabilidade gerencial é evidenciado em vários aspectos, como relata Mclaney e Atrill (2014). Nesse contexto, a presente pesquisa busca responder à questão: “Quais são as mudanças e influências que o Business Intelligence proporcionou na gestão das empresas?”. O intuito é identificar o movimento que se evidencia na área, através de uma abordagem fenomenológica em uma pesquisa qualitativa, na qual foram entrevistados 10 gestores e controllers do mercado, que relataram seus conhecimentos e experiências com a ferramenta e as mudanças proporcionadas na área. Foi possível concluir que o BI revolucionou o processo gerencial, agregando confiabilidade e velocidade aos dados, uma vez que as informações são geradas automaticamente através de sistemas interligados. Isto exime o tempo dos analistas em produzirem números, que passa a se tornar especialista na análise das informações produzidas pela ferramenta. Sistemas de BI permitem que a informação relevante seja apresentada em tempo hábil para que decisões gerenciais sejam tomadas tempestivamente e de forma mais assertiva. As informações produzidas pela ferramenta se tornaram grandes aliadas da gestão e do acompanhamento ao alcance das metas traçadas. Isto ocorre através da produção de relatórios que atualizam em tempo real o desempenho da organização e permitem comparações simultâneas entre o orçado versus realizado. Além disso observa-se uma demanda para mudança do comportamento do contador, no qual o profissional passa a ser mais analítico, estratégico, consultivo e menos operacional. Dito isso, encontra-se uma necessidade de desenvolvimento do profissional e das teorias acadêmicas, para que abordem as novas tecnologias e as mudanças proporcionadas na área. O BI se tornou o futuro da gestão.
The 21st century was marked by a series of evolutions in technology and in the development of companies’ operational processes. The government, through the Ministry of Industry, Commerce and Services is already discussing the so-called “4.0 Industry”. This revolution introduces technologies such as Bussines Intelligence (BI). In the world of automation, Management Accounting, in its essence, takes a leading role. It is at the center of decision-making. The impact of Information Technology on the evolution of management accounting is evidenced in several aspects, as reported by Mclaney and Atrill (2014). In this context, this research seeks to answer the question: “What are the changes and influences of Business Intelligence in the management of companies?”. The aim is to identify the movement that is evident in the area, through a phenomenological approach, in a qualitative research. Ten managers were interviewed by means of a semi-structured script, who reported their knowledge and experiences with the BI tool and the changes in the area. It was concluded that BI revolutionized the management process, adding reliability and speed to the data, since the information was generated automatically through interconnected systems. This saves analysts’s time in producing the numbers, who becomes experts in analyzing the information. BI systems allow relevant information to be presented in a timely manner so that management decisions can be made in a more assertive manner. The information produced by the tool becomes a great ally of management and helps monitoring the company’s budget. This happens because of the production of reports that update the organization's performance in real time and allows simultaneous comparisons between budgeted versus actual. In addition, there is a demand to change the behavior of accountants, in which the professional becomes more analytical, strategic, consultative and less operational. Therefore, there is a need for professional development and academic theories, so that they include the new technologies and the changes provided in the area. BI has become the future of management.
The 21st century was marked by a series of evolutions in technology and in the development of companies’ operational processes. The government, through the Ministry of Industry, Commerce and Services is already discussing the so-called “4.0 Industry”. This revolution introduces technologies such as Bussines Intelligence (BI). In the world of automation, Management Accounting, in its essence, takes a leading role. It is at the center of decision-making. The impact of Information Technology on the evolution of management accounting is evidenced in several aspects, as reported by Mclaney and Atrill (2014). In this context, this research seeks to answer the question: “What are the changes and influences of Business Intelligence in the management of companies?”. The aim is to identify the movement that is evident in the area, through a phenomenological approach, in a qualitative research. Ten managers were interviewed by means of a semi-structured script, who reported their knowledge and experiences with the BI tool and the changes in the area. It was concluded that BI revolutionized the management process, adding reliability and speed to the data, since the information was generated automatically through interconnected systems. This saves analysts’s time in producing the numbers, who becomes experts in analyzing the information. BI systems allow relevant information to be presented in a timely manner so that management decisions can be made in a more assertive manner. The information produced by the tool becomes a great ally of management and helps monitoring the company’s budget. This happens because of the production of reports that update the organization's performance in real time and allows simultaneous comparisons between budgeted versus actual. In addition, there is a demand to change the behavior of accountants, in which the professional becomes more analytical, strategic, consultative and less operational. Therefore, there is a need for professional development and academic theories, so that they include the new technologies and the changes provided in the area. BI has become the future of management.
Descrição
Citação
BOALENTO, Geovana Pimentel. A influência do business intelligence na gestão das empresas a partir da perspectiva de gestores e controllers do mercado. 2022. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) - Universidade Federal de São Paulo, Escola Paulista de Política, Economia e Negócios, Osasco, 2022.