Relações entre contabilidade e inteligência: caminhos de pesquisa
DOI:
https://doi.org/10.51341/1984-3925_2021v24n3a2Palavras-chave:
Contabilidade, Inteligência, Revisão Sistemática de LiteraturaResumo
Objetivo: identificar de que forma se apresenta o desenvolvimento do conhecimento e quais as possíveis lacunas deste em pesquisas que envolvem a Contabilidade e os processos de Inteligência.
Método: estudo de natureza qualitativa e quantitativa. Realizou-se uma Revisão sistemática de literatura em que foram analisados 89 artigos publicados em periódicos científicos, coletados em julho de 2020.
Originalidade/Relevância: A contabilidade está cada vez mais inserida no processo de tomada de decisão e na gestão dos negócios de forma a ser relevante a apropriação de conceitos de Inteligência Estratégica junto à ciência da contabilidade, uma vez que a utilização das informações advindas do ambiente externo pode auxiliar na mensuração de forma mais assertiva dos fatos contábeis e na obtenção de melhores informações para a tomada de decisão.
Resultados: observa-se quatro principais enfoques de pesquisa nesse contexto: a utilização de sistema de Business Intelligence; o melhoramento de provisões contábeis; o monitoramento do ambiente para identificação de aspectos relevantes à vida financeira das organizações; e a automatização dos processos contábeis por meio de Artificial Intelligence e demais tecnologias.
Contribuições teóricas/metodológicas: O estudo traz como contribuição uma visualização sobre como os temas de contabilidade e inteligência se ramificam em enfoques diferentes de pesquisas. Portanto, foi possível identificar quatro enfoques no desenvolvimento do conhecimento e lacunas de pesquisas que envolvem a Contabilidade e os processos de Inteligência. Dois enfoques de pesquisa estão mais voltados ao uso de tecnologia e automatização de processos, um enfoque voltado ao aspecto mais gerencial de monitoramento de ambiente e um aspecto mais técnico voltado a apuração contábil. Como contribuição metodológica tem-se a forma de sistematização e ilustração dos processos de coleta.
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