Relações entre contabilidade e inteligência: caminhos de pesquisa

Fernanda da Silva Momo; Claudia Melati; Raquel Janissek-Muniz; Ariel Behr

doi:10.51341/1984-3925_2021v24n3a2

Authors

Fernanda da Silva Momo Universidade Federal do Rio Grande do Sul http://orcid.org/0000-0002-6512-5280
Claudia Melati Universidade Federal do Rio Grande do Sul https://orcid.org/0000-0002-9369-0113
Raquel Janissek-Muniz Universidade Federal do Rio Grande do Sul https://orcid.org/0000-0002-0657-6559
Ariel Behr Universidade Federal do Rio Grande do Sul https://orcid.org/0000-0002-9709-0852

DOI:

https://doi.org/10.51341/1984-3925_2021v24n3a2

Keywords:

Accounting, Intelligence, Systematic Literature Review

Abstract

Objective: to identify the possible gaps and the development of knowledge in research on accounting and intelligence processes.

Method: qualitative and quantitative study. A systematic literature review was carried out, analyzing 89 articles published in scientific journals, collected in July 2020.

Originality/Relevance: accounting is increasingly taking part in decision-making processes and business management. Therefore, accounting science must appropriate strategic intelligence concepts since using information from outside the organization can assist in the more assertive measurement of accounting events and obtaining better information for decision making.

Results: four main categories of research were observed in the articles analyzed. The use of Business Intelligence systems, improvement of accounting provisions, monitoring the environment to identify aspects relevant to the organizations’ financial life, and the automation of accounting processes through artificial intelligence and other technologies.

Theoretical/Methodological contributions: this study offers a view on how accounting and intelligence branch out into different research categories. It was possible to identify research gaps and four categories in the development of knowledge on accounting and intelligence processes. Two of them refer to technology and process automation, one focused on managerial aspects of monitoring the environment, and one category is more technical focused on accounting calculation. The study’s methodological contribution lies in its form of systematization and illustration of the collection processes.

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Author Biographies

Fernanda da Silva Momo, Universidade Federal do Rio Grande do Sul

Doutora e Mestra em Administração com ênfase em Gestão de Sistemas de Informação pela Escola de Administração da Universidade Federal do Rio Grande do Sul (UFRGS). Contadora, formada pela Faculdade de Ciências Econômicas da UFRGS. Professora do Departamento de Ciências Contábeis e Atuariais (DCCA) e do Programa de Pós-Graduação em Contralodoria e Contabilidade (PPGCont/FCE) da UFRGS.

Claudia Melati, Universidade Federal do Rio Grande do Sul

Doutoranda e Mestra em Administração com ênfase em Gestão de Sistemas de Informação pela Escola de Administração da Universidade Federal do Rio Grande do Sul (UFRGS). Administradora.

Raquel Janissek-Muniz, Universidade Federal do Rio Grande do Sul

Graduação em Informática com ênfase em Análise de Sistemas pela UNIJUÍ-RS (1995), Mestrado em Administração pela Escola de Administração da UFRGS (2000), Master DEA MATIS na Université de Genebra/Suíça (2001), Master DEA en Systèmes dInformation pela Université Pierre Mendes France (2001), Doutorado em Sciences de Gestion pela Université Pierre Mendes France (2004) e Pós-Doutorado em Administração no GIANTI-PPGA/EA/UFRGS (2005-2006). Desde setembro/2006 é Professora na Escola de Administração e no Programa de Pós-Graduação (PPGA/EA/UFRGS).

Ariel Behr, Universidade Federal do Rio Grande do Sul

Doutor e Mestre em Administração na área de Sistemas de Informação e Apoio à Decisão pelo PPGA/EA/UFRGS. Professor do Departamento de Ciências Contábeis e Atuariais (DCCA), do Programa de Pós-Graduação em Administração da Escola de Administração (PPGA/EA) e Programa de Pós-Graduação em Contralodoria e Contabilidade (PPGCont/FCE) da UFRGS.

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