A case study of Business Intelligence as instrument to support controllership

• Autor(a) principal: Reginato, Luciane
• Data de Publicação: 2007
• Outros Autores: Nascimento, Auster Moreira
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Contabilidade & Finanças (Online)
• Texto Completo: https://www.revistas.usp.br/rcf/article/view/34225
• topic: Informação; Controladoria; Dimensões de Controle; Tecnologia da Informação; Business Intelligence; Information; Controlling; Dimensions of Control; Information Technology; Business Intelligence

This research examined the contribution of tools provided by Information Technology and specifically Business Intelligence (BI), for the controllership area to perform its function of supporting the decision-making process with useful information. The study was carried out through a field research, specifically a case study, in which the subject could be analyzed in detail. Therefore, interviews were held, guided by a structured script and by a previously elaborated form. Internal documents, files and direct observations were also analyzed as sources of evidence. The period covered by data analysis was from August 2003 until December 2005, during which we could observe the company’s situation before and after the implementation of the BI tools. After the analysis of the interviews, the area indicators and the impact of the tools’ implementation on the company’s economic results, it was concluded that the BI tools can help the controllership area in its function to provide reliable, useful and timely information to the decision-making process, through its flexibility and dynamics, thus contributing to the improvement of the organizational areas’ and the company’s results.