A tecnologia da informação como instrumento de apoio à controladoria: um estudo de caso envolvendo a aplicação das ferramentas de business intelligence

AUTOR(ES)
DATA DE PUBLICAÇÃO

2006

RESUMO

The information has attributes that added to an appropriate communication to its users qualifies itself as a strategical resource for a company management, given its capability to interfere in the quality of the taken decision, thus claiming for care to its production. This fact justifies the existence of organizational areas specifically responsible for the information treatment as well as for it accuracy and availability, such as the controlling and information technology areas. Thus, the ways these areas have to carry out the mentioned objectives become an important field to be studied. In that sense, this research has investigated the contribution of the tools provided by the Information Technology, specifically those of Business Intelligence (BI), to the controlling area to make easier for it to accomplish its mission of supporting the decision making process with useful information. The study was carried out through a field research, specifically a case study in a company of Diadema-SP, on which the subject could be analyzed in details. In order to attain its target it was performed interviews based on previously elaborated form, as well as internal documents and archives were analyzed, also direct observations were used as a source of evidence. The period comprised by this study was from August 2003 until September 2005, during which it was possible to observe the situation of the companys result before and after the implementation of the BI. After the analysis of the interviews results, the areas indicators and the tools implementation impact on the company economical results, it was concluded that the BI tools may assist properly the controlling area on its function of providing trustworthy, useful and timely information to the decision making process, by means of its flexibility and dynamism, contributing as a consequence the improvement of the results of the areas and the company

ASSUNTO(S)

dimensões de controle tecnologia da informação, business intelligence dimensions of control ciencias contabeis information information technology controladoria informação controlling comunicação communication business intelligence

ACESSO AO ARTIGO

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