Digital transformation : impact in management control practices: portuguese companies: survey analysis
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Tipo de documento: | Dissertação |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10400.14/38461 |
Resumo: | The organizational environment nowadays is quite volatile and information technologies have shown an important development (Hock-Doepgen et al., 2021). These technological innovations have changed the business environment and created new ways of doing business, discovering opportunities and exploring them (Amit & Han, 2017). In the areas of management control and accounting, the main functions performed have changed significantly. According to Appelbaum et al. (2017), tasks are now more strategic and less repetitive, due to the impact of digitalization on companies. The developments in digitization and the explosion of data that is felt these days create significant changes and new opportunities for organizations and above all for functions in the financial, accounting and management control areas. There is still little international empirical evidence regarding the impact of digitalization on processes and activities and in the context of the Management Control function in the Portuguese business universe. In Portugal, there is no known empirical study that addresses this issue. In this sense, the objective of this dissertation is to answer the following research question: “What is the impact of digitalization processes on the activities of the Control function of Portuguese companies?”. To try to answer this research question, a survey was carried out aimed at companies that are operating in our country. The analysis of the data obtained in this survey aims to understand what type of companies include the various technologies in their processes, having concluded that process automation, through RPA, is the most accessible technology for smaller companies, with few financial resources. Meanwhile, Business Analytics proves to be the technology most accessible to larger companies. It should also be noted that Machine Learning is very little inserted in the companies surveyed. The question will be answered through the analysis of a survey aimed at companies that are currently operating in our country. |
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Digital transformation : impact in management control practices: portuguese companies: survey analysisDigitalizationManagement controlAccountingDigitalizaçãoControlo de gestãoContabilidadeDomínio/Área Científica::Ciências Sociais::Economia e GestãoThe organizational environment nowadays is quite volatile and information technologies have shown an important development (Hock-Doepgen et al., 2021). These technological innovations have changed the business environment and created new ways of doing business, discovering opportunities and exploring them (Amit & Han, 2017). In the areas of management control and accounting, the main functions performed have changed significantly. According to Appelbaum et al. (2017), tasks are now more strategic and less repetitive, due to the impact of digitalization on companies. The developments in digitization and the explosion of data that is felt these days create significant changes and new opportunities for organizations and above all for functions in the financial, accounting and management control areas. There is still little international empirical evidence regarding the impact of digitalization on processes and activities and in the context of the Management Control function in the Portuguese business universe. In Portugal, there is no known empirical study that addresses this issue. In this sense, the objective of this dissertation is to answer the following research question: “What is the impact of digitalization processes on the activities of the Control function of Portuguese companies?”. To try to answer this research question, a survey was carried out aimed at companies that are operating in our country. The analysis of the data obtained in this survey aims to understand what type of companies include the various technologies in their processes, having concluded that process automation, through RPA, is the most accessible technology for smaller companies, with few financial resources. Meanwhile, Business Analytics proves to be the technology most accessible to larger companies. It should also be noted that Machine Learning is very little inserted in the companies surveyed. The question will be answered through the analysis of a survey aimed at companies that are currently operating in our country.O ambiente organizacional nos tempos atuais é bastante volátil e as tecnologias de informação têm demonstrado um desenvolvimento acentuado (Hock-Doepgen et al., 2021). Estas inovações tecnológicas têm mudado a envolvente das empresas e criado novas formas de fazer negócio, de descobrir oportunidades e de as explorar (Amit & Han, 2017). Nas áreas de controlo de gestão e contabilidade, as principais funções desempenhadas têm mudado significativamente. Segundo Appelbaum et al. (2017), as tarefas são agora mais estratégicas e menos rotineiras, devido ao impacto da digitalização nas empresas. Os desenvolvimentos na digitalização e a explosão de dados que se faz sentir nos dias de hoje criam alterações significativas e novas oportunidades para as organizações e acima de tudo para as funções nas áreas financeiras, contabilística e de controlo de gestão. Ainda existe pouca evidência empírica internacional quanto ao impacto da digitalização nos processos e atividades e no contexto da função de Controlo de Gestão no tecido empresarial português. Em Portugal não é conhecido qualquer estudo empírico que incida sobre esta questão. Desta forma, o objetivo desta dissertação é responder à seguinte questão de investigação: “Qual o impacto dos processos da digitalização nas atividades da função do Controlo das empresas Portuguesas?”. Para procurar dar resposta a esta questão de investigação foi efetuado um inquérito direcionado a empresas que se encontrem a operar no nosso país. A análise dos dados obtidos neste inquérito vai no sentido de perceber que tipo de empresas incluem nos seus processos as várias tecnologias abordadas, tendo concluído que a automatização dos processos, através de RPA, é a tecnologia mais acessível para empresas de menor dimensão, com poucos recursos financeiros. Enquanto isso, o Business Analytics demonstra ser a tecnologia mais acessível a empresas de maior dimensão. Ainda de salientar que o Machine Learning está muito pouco inserido nas empresas inquiridas.Marques, Luís Manuel DionísioVeritati - Repositório Institucional da Universidade Católica PortuguesaOliveira, Ana Beatriz Feliz2022-08-02T09:58:06Z2022-07-152022-032022-07-15T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10400.14/38461TID:203042450enginfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-07-12T17:43:57Zoai:repositorio.ucp.pt:10400.14/38461Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T18:31:24.535626Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Digital transformation : impact in management control practices: portuguese companies: survey analysis |
title |
Digital transformation : impact in management control practices: portuguese companies: survey analysis |
spellingShingle |
Digital transformation : impact in management control practices: portuguese companies: survey analysis Oliveira, Ana Beatriz Feliz Digitalization Management control Accounting Digitalização Controlo de gestão Contabilidade Domínio/Área Científica::Ciências Sociais::Economia e Gestão |
title_short |
Digital transformation : impact in management control practices: portuguese companies: survey analysis |
title_full |
Digital transformation : impact in management control practices: portuguese companies: survey analysis |
title_fullStr |
Digital transformation : impact in management control practices: portuguese companies: survey analysis |
title_full_unstemmed |
Digital transformation : impact in management control practices: portuguese companies: survey analysis |
title_sort |
Digital transformation : impact in management control practices: portuguese companies: survey analysis |
author |
Oliveira, Ana Beatriz Feliz |
author_facet |
Oliveira, Ana Beatriz Feliz |
author_role |
author |
dc.contributor.none.fl_str_mv |
Marques, Luís Manuel Dionísio Veritati - Repositório Institucional da Universidade Católica Portuguesa |
dc.contributor.author.fl_str_mv |
Oliveira, Ana Beatriz Feliz |
dc.subject.por.fl_str_mv |
Digitalization Management control Accounting Digitalização Controlo de gestão Contabilidade Domínio/Área Científica::Ciências Sociais::Economia e Gestão |
topic |
Digitalization Management control Accounting Digitalização Controlo de gestão Contabilidade Domínio/Área Científica::Ciências Sociais::Economia e Gestão |
description |
The organizational environment nowadays is quite volatile and information technologies have shown an important development (Hock-Doepgen et al., 2021). These technological innovations have changed the business environment and created new ways of doing business, discovering opportunities and exploring them (Amit & Han, 2017). In the areas of management control and accounting, the main functions performed have changed significantly. According to Appelbaum et al. (2017), tasks are now more strategic and less repetitive, due to the impact of digitalization on companies. The developments in digitization and the explosion of data that is felt these days create significant changes and new opportunities for organizations and above all for functions in the financial, accounting and management control areas. There is still little international empirical evidence regarding the impact of digitalization on processes and activities and in the context of the Management Control function in the Portuguese business universe. In Portugal, there is no known empirical study that addresses this issue. In this sense, the objective of this dissertation is to answer the following research question: “What is the impact of digitalization processes on the activities of the Control function of Portuguese companies?”. To try to answer this research question, a survey was carried out aimed at companies that are operating in our country. The analysis of the data obtained in this survey aims to understand what type of companies include the various technologies in their processes, having concluded that process automation, through RPA, is the most accessible technology for smaller companies, with few financial resources. Meanwhile, Business Analytics proves to be the technology most accessible to larger companies. It should also be noted that Machine Learning is very little inserted in the companies surveyed. The question will be answered through the analysis of a survey aimed at companies that are currently operating in our country. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-08-02T09:58:06Z 2022-07-15 2022-03 2022-07-15T00:00:00Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/masterThesis |
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masterThesis |
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http://hdl.handle.net/10400.14/38461 TID:203042450 |
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eng |
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