The Adequacy of the Enterprise Resources Planning (ERP) Systems for the Creation of Intangible Managerial Accounting Information: an exploratory study

Detalhes bibliográficos
Autor(a) principal: Antunes, Maria Thereza Pompa
Data de Publicação: 2008
Outros Autores: Alves, Alex Serafim
Tipo de documento: Artigo
Idioma: por
eng
spa
Título da fonte: Revista Brasileira de Gestão de Negócios (Online)
Texto Completo: https://rbgn.fecap.br/RBGN/article/view/281
Resumo: The general objective of this work was to study the contribution of the ERP for the quality of the managerial accounting information, through the perception of managers of large sized Brazilian companies. The initial principle was that, presently, we live in an enterprise reality characterized by global and competitive worldwide scenery where the information about the enterprise performance and the evaluation of the intangible assets are necessary conditions for the survival of the companies. The research of the exploratory type is based on a sample of 37 managers of large sized Brazilian companies. The analysis of the data treated by means of the qualitative method showed that the great majority of the companies of the sample (86%) possess an ERP implanted. It also showed that this system is used in combination with other applicative software. The managers, in its majority, were also satisfied with the information generated in relation to the dimensions Time and Content. However, with regard to the qualitative nature of the information, the ERP made some analysis possible when the Balanced Scorecard was adopted, but information able to provide an estimate of the investments carried through in the intangible assets was not obtained. These results suggest that in these companies ERP systems are not adequate to support strategic decisions.Key-words: Enterprise Resource Planning ERP. Accounting information. Intangible assets.
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spelling The Adequacy of the Enterprise Resources Planning (ERP) Systems for the Creation of Intangible Managerial Accounting Information: an exploratory studyLa Adecuación de los Sistemas Enterprise Resources Planning (ERP) para Generar Informaciones Contables Gerenciales de Natureza Intangible: un estudio exploratorioA Adequação dos Sistemas Enterprise Resources Planning (ERP) para a Geração de Informações Contábeis Gerenciais de Natureza Intangível: um estudo exploratórioEnterprise Resource Planning ERP. Accounting information. Intangible assets.Enterprise Resource Planning (ERP). Información contable. Activos intangibles.Enterprise Resource Planning (ERP). Informação contábil. Ativos intangíveis.The general objective of this work was to study the contribution of the ERP for the quality of the managerial accounting information, through the perception of managers of large sized Brazilian companies. The initial principle was that, presently, we live in an enterprise reality characterized by global and competitive worldwide scenery where the information about the enterprise performance and the evaluation of the intangible assets are necessary conditions for the survival of the companies. The research of the exploratory type is based on a sample of 37 managers of large sized Brazilian companies. The analysis of the data treated by means of the qualitative method showed that the great majority of the companies of the sample (86%) possess an ERP implanted. It also showed that this system is used in combination with other applicative software. The managers, in its majority, were also satisfied with the information generated in relation to the dimensions Time and Content. However, with regard to the qualitative nature of the information, the ERP made some analysis possible when the Balanced Scorecard was adopted, but information able to provide an estimate of the investments carried through in the intangible assets was not obtained. These results suggest that in these companies ERP systems are not adequate to support strategic decisions.Key-words: Enterprise Resource Planning ERP. Accounting information. Intangible assets.El objetivo general de este trabajo fue el de determinar la contribución del ERP a la calidad de la información contable gerencial, en la percepción de los gestores de grandes empresas brasileñas y tiene como puntos de análisis cuatro dimensiones de la información contable: tiempo, contenido, forma y naturaleza cualitativa. Se partió del principio de que se vive en una realidad empresarial caracterizada por un panorama mundial globalizado y competitivo en el que las informaciones sobre el desempeño empresarial y sobre la evaluación de los intangibles, son condiciones necesarias para la supervivencia de las empresas. La investigación de carácter exploratorio se fundamenta en una muestra compuesta por 37 gestores de grandes empresas brasileñas. El análisis de los datos, tratados por medio del método cualitativo, permitió comprobar que la gran mayoría de las empresas de la muestra (86%) tiene un ERP implantado y también que este sistema se utiliza en combinación con otros softwares aplicativos. Los gestores, también en su mayoría, se consideraban satisfechos con las informaciones generadas con relación a las dimensiones Tiempo y Contenido. No obstante, en lo que se refiere a la naturaleza cualitativa de la información, el ERP posibilitó algún análisis cuando se adoptó el Balanced Scorecard, pero no se obtuvieron informaciones capaces de proporcionar un valor estimativo de las inversiones realizadas en los intangibles. Estos resultados sugieren que en esas empresas los sistemas ERP no son adecuados para sustentar decisiones estratégicas. Por lo expuesto, la cuestión que permanece es: ¿esas informaciones no existen porque los gestores desconocen el potencial de estos sistemas para tal fin, o porque consideran que esas informaciones no son relevantes para la gestión de sus empresas? Palavras clave: Enterprise Resource Planning (ERP). Información contable. Activos intangibles.O objetivo geral deste trabalho foi estudar a contribuição do ERP para a qualidade da informação contábil gerencial, por meio da percepção de gestores de grandes empresas brasileiras. Partiu-se do princípio que se vive em uma realidade empresarial caracterizada por um cenário mundial globalizado e competitivo no qual as informações a respeito do desempenho empresarial e sobre a avaliação dos ativos intangíveis são condições necessárias para a sobrevivência das empresas. A pesquisa do tipo exploratória está baseada em uma amostra composta por 37 gestores de grandes empresas brasileiras. A análise dos dados, tratados por meio do método qualitativo, permitiu verificar que a maioria das empresas da amostra (86%) possui implantado um ERP e, também, que esse sistema é utilizado em combinação com outros softwares aplicativos. Os gestores, em sua maioria, consideraram-se satisfeitos com as informações geradas e relacionadas com as dimensões Tempo e Conteúdo. Porém, quanto à natureza qualitativa da informação, o ERP possibilitou alguma análise quando foi adotado o Balanced Scorecard, mas não foram obtidas informações capazes de se ter uma estimativa dos investimentos realizados nos ativos intangíveis. Esses resultados sugerem que nessas empresas os sistemas ERP não estão adequados para suportarem as decisões de natureza estratégica.Palavras-chave: Enterprise Resource Planning (ERP). Informação contábil. Ativos intangíveis.FECAP2008-06-27info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por paresapplication/pdfapplication/pdfapplication/pdfhttps://rbgn.fecap.br/RBGN/article/view/28110.7819/rbgn.v10i27.281Review of Business Management; Vol. 10 No. 27 (2008); 161-174RBGN Revista Brasileira de Gestão de Negócios; Vol. 10 Núm. 27 (2008); 161-174RBGN - Revista Brasileira de Gestão de Negócios; v. 10 n. 27 (2008); 161-1741983-08071806-4892reponame:Revista Brasileira de Gestão de Negócios (Online)instname:Fundação Escola de Comércio Álvares Penteado (FECAP)instacron:FECAPporengspahttps://rbgn.fecap.br/RBGN/article/view/281/385https://rbgn.fecap.br/RBGN/article/view/281/383https://rbgn.fecap.br/RBGN/article/view/281/384Copyright (c) 2014 Review of Business Managementinfo:eu-repo/semantics/openAccessAntunes, Maria Thereza PompaAlves, Alex Serafim2008-06-30T16:10:50Zoai:ojs.emnuvens.com.br:article/281Revistahttp://rbgn.fecap.br/RBGN/indexhttps://rbgn.fecap.br/RBGN/oai||jmauricio@fecap.br1983-08071806-4892opendoar:2008-06-30T16:10:50Revista Brasileira de Gestão de Negócios (Online) - Fundação Escola de Comércio Álvares Penteado (FECAP)false
dc.title.none.fl_str_mv The Adequacy of the Enterprise Resources Planning (ERP) Systems for the Creation of Intangible Managerial Accounting Information: an exploratory study
La Adecuación de los Sistemas Enterprise Resources Planning (ERP) para Generar Informaciones Contables Gerenciales de Natureza Intangible: un estudio exploratorio
A Adequação dos Sistemas Enterprise Resources Planning (ERP) para a Geração de Informações Contábeis Gerenciais de Natureza Intangível: um estudo exploratório
title The Adequacy of the Enterprise Resources Planning (ERP) Systems for the Creation of Intangible Managerial Accounting Information: an exploratory study
spellingShingle The Adequacy of the Enterprise Resources Planning (ERP) Systems for the Creation of Intangible Managerial Accounting Information: an exploratory study
Antunes, Maria Thereza Pompa
Enterprise Resource Planning ERP. Accounting information. Intangible assets.
Enterprise Resource Planning (ERP). Información contable. Activos intangibles.
Enterprise Resource Planning (ERP). Informação contábil. Ativos intangíveis.
title_short The Adequacy of the Enterprise Resources Planning (ERP) Systems for the Creation of Intangible Managerial Accounting Information: an exploratory study
title_full The Adequacy of the Enterprise Resources Planning (ERP) Systems for the Creation of Intangible Managerial Accounting Information: an exploratory study
title_fullStr The Adequacy of the Enterprise Resources Planning (ERP) Systems for the Creation of Intangible Managerial Accounting Information: an exploratory study
title_full_unstemmed The Adequacy of the Enterprise Resources Planning (ERP) Systems for the Creation of Intangible Managerial Accounting Information: an exploratory study
title_sort The Adequacy of the Enterprise Resources Planning (ERP) Systems for the Creation of Intangible Managerial Accounting Information: an exploratory study
author Antunes, Maria Thereza Pompa
author_facet Antunes, Maria Thereza Pompa
Alves, Alex Serafim
author_role author
author2 Alves, Alex Serafim
author2_role author
dc.contributor.author.fl_str_mv Antunes, Maria Thereza Pompa
Alves, Alex Serafim
dc.subject.por.fl_str_mv Enterprise Resource Planning ERP. Accounting information. Intangible assets.
Enterprise Resource Planning (ERP). Información contable. Activos intangibles.
Enterprise Resource Planning (ERP). Informação contábil. Ativos intangíveis.
topic Enterprise Resource Planning ERP. Accounting information. Intangible assets.
Enterprise Resource Planning (ERP). Información contable. Activos intangibles.
Enterprise Resource Planning (ERP). Informação contábil. Ativos intangíveis.
description The general objective of this work was to study the contribution of the ERP for the quality of the managerial accounting information, through the perception of managers of large sized Brazilian companies. The initial principle was that, presently, we live in an enterprise reality characterized by global and competitive worldwide scenery where the information about the enterprise performance and the evaluation of the intangible assets are necessary conditions for the survival of the companies. The research of the exploratory type is based on a sample of 37 managers of large sized Brazilian companies. The analysis of the data treated by means of the qualitative method showed that the great majority of the companies of the sample (86%) possess an ERP implanted. It also showed that this system is used in combination with other applicative software. The managers, in its majority, were also satisfied with the information generated in relation to the dimensions Time and Content. However, with regard to the qualitative nature of the information, the ERP made some analysis possible when the Balanced Scorecard was adopted, but information able to provide an estimate of the investments carried through in the intangible assets was not obtained. These results suggest that in these companies ERP systems are not adequate to support strategic decisions.Key-words: Enterprise Resource Planning ERP. Accounting information. Intangible assets.
publishDate 2008
dc.date.none.fl_str_mv 2008-06-27
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado por pares
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status_str publishedVersion
dc.identifier.uri.fl_str_mv https://rbgn.fecap.br/RBGN/article/view/281
10.7819/rbgn.v10i27.281
url https://rbgn.fecap.br/RBGN/article/view/281
identifier_str_mv 10.7819/rbgn.v10i27.281
dc.language.iso.fl_str_mv por
eng
spa
language por
eng
spa
dc.relation.none.fl_str_mv https://rbgn.fecap.br/RBGN/article/view/281/385
https://rbgn.fecap.br/RBGN/article/view/281/383
https://rbgn.fecap.br/RBGN/article/view/281/384
dc.rights.driver.fl_str_mv Copyright (c) 2014 Review of Business Management
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2014 Review of Business Management
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
application/pdf
dc.publisher.none.fl_str_mv FECAP
publisher.none.fl_str_mv FECAP
dc.source.none.fl_str_mv Review of Business Management; Vol. 10 No. 27 (2008); 161-174
RBGN Revista Brasileira de Gestão de Negócios; Vol. 10 Núm. 27 (2008); 161-174
RBGN - Revista Brasileira de Gestão de Negócios; v. 10 n. 27 (2008); 161-174
1983-0807
1806-4892
reponame:Revista Brasileira de Gestão de Negócios (Online)
instname:Fundação Escola de Comércio Álvares Penteado (FECAP)
instacron:FECAP
instname_str Fundação Escola de Comércio Álvares Penteado (FECAP)
instacron_str FECAP
institution FECAP
reponame_str Revista Brasileira de Gestão de Negócios (Online)
collection Revista Brasileira de Gestão de Negócios (Online)
repository.name.fl_str_mv Revista Brasileira de Gestão de Negócios (Online) - Fundação Escola de Comércio Álvares Penteado (FECAP)
repository.mail.fl_str_mv ||jmauricio@fecap.br
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