Business Intelligence: percepção dos contadores sobre a qualidade da informação contábil na tomada de decisão

Abstract

This study investigates accountants' perceptions regarding the influence of Business Intelligence (BI) on the quality of accounting information and decision-making. The general objective of the study was to investigate accountants' perceptions regarding the influence of Business Intelligence (BI) on the quality of accounting information for decision-making. To this end, the following specific objectives were defined: to assess accountants' perception of BI, to examine accountants' routines, and the company environment in which they work. Using a quantitative methodology, the study collected data from 61 accounting professionals through questionnaires, exploring their experiences and opinions regarding the use of BI. The results demonstrate that the majority of accountants value BI for its ability to enhance the accuracy and efficiency of accounting operations and to support more effective decision-making processes. However, the research also reveals significant challenges, such as limitations in knowledge about BI, cultural resistance to the adoption of new technologies, and a lack of qualified human resources and adequate infrastructure. The conclusions point to the need for strategic actions to overcome these barriers, aiming for a more complete integration of BI into accounting practices, which could significantly improve information management and decision-making in companies.