Os principais impactos da inteligência artificial na Contabilidade Gerencial
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Date
2020-11-10
Authors
Schwindt, Marcela Chagas de Souza [UNIFESP]
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Costa, Simone Alves da [UNIFESP]
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Trabalho de conclusão de curso de graduação
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Abstract
O objetivo da pesquisa foi verificar os principais impactos sofridos pela contabilidade gerencial decorrentes da inserção da IA (Inteligência Artificial), que vem se fazendo presente nos dias de hoje. A pesquisa em questão verificou o impacto da IA dentro da contabilidade gerencial, comparando os processos contábeis em estudo com algumas técnicas de IA as quais foram percebidas, também dentro desta pesquisa, como principais influenciadoras da área. Com metodologia qualitativa, esta pesquisa empírica trouxe profissionais dentro da área estudada, com experiência no que situa a pesquisa, como fonte de informações para sustentá-la. Estes, então, fizeram-se presentes em entrevistas semiestruturadas que visaram captar todas as informações relevantes à pesquisa, tais quais foram transcritas em forma de uma linha de raciocínio discorrida no trabalho: comparando as respostas, identificando divergências e convergências, e constatando o que foi cabido. Foram concluídas ferramentas da inteligência artificial relevantes para pontos específicos da contabilidade gerencial, por meio da filtragem dos conceitos de Business Intelligence, que resultaram em machine learning e process mining para o gerenciamento de resultados financeiros, produção do orçamento empresarial e a gestão dos custos da organização.
This paper’s objective is to identify the main impacts of A.I. (Artificial Intelligence) implementation’s in Management Accounting. The research verified the impact of AI in Management Accounting by comparing Accounting Processes in study with some A.I. techniques verified in this thesis as main influencers in the field. Were brought references to size the extent of the matter, as well as checked convergence with the fact that this matter has direct relevance in the field, and there are still few material and research about it. Using qualitative methodologies, this piece brought together Accounting professionals perspective with experience that substantiate this research, as source of information to sustain it, in which with semi-structured interviews focusing in identifying all relevant information to the research, were transcripted as a line of thinking in the paper, comparing answers, identifying divergences and convergences to enable valid conclusions to be drawn. There were concluded AI most relevant facts for Management Accounting, in which Business Intelligence concepts were filtered, finding machine learning and process mining for financial results management, business budget planning and organization costs management.
This paper’s objective is to identify the main impacts of A.I. (Artificial Intelligence) implementation’s in Management Accounting. The research verified the impact of AI in Management Accounting by comparing Accounting Processes in study with some A.I. techniques verified in this thesis as main influencers in the field. Were brought references to size the extent of the matter, as well as checked convergence with the fact that this matter has direct relevance in the field, and there are still few material and research about it. Using qualitative methodologies, this piece brought together Accounting professionals perspective with experience that substantiate this research, as source of information to sustain it, in which with semi-structured interviews focusing in identifying all relevant information to the research, were transcripted as a line of thinking in the paper, comparing answers, identifying divergences and convergences to enable valid conclusions to be drawn. There were concluded AI most relevant facts for Management Accounting, in which Business Intelligence concepts were filtered, finding machine learning and process mining for financial results management, business budget planning and organization costs management.
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Citation
SCHWINDT, M. C. S.; Os Principais Impactos da Inteligência Artificial na Contabilidade Gerencial. Trabalho de Conclusão de Curso - Bacharelado em Ciências Contábeis - Universidade Federal de São Paulo, Escola Paulista de Política, Economia e Negócios, Osasco, SP, 2020.