Integração entre business intelligence e contabilidade gerencial: avaliação dos benefícios para a gestão de uma empresa de internet

Abstract

The objective of this study was to analyze the contribution of the integration between Business Intelligence (BI) and management accounting as tools to support management in an internet service provider company located in Mamanguape, Paraíba. An exploratory and descriptive research method was adopted, with a qualitative approach, using a case study as the procedure. Data were collected through questionnaires applied to five employees, direct observation, and document analysis.The results showed that the use of BI enabled greater agility in accessing information, improved data quality, and provided better support for the decision-making process. It was found that the tool is used across different sectors of the organization, assisting in processes such as budget control, cost analysis, performance monitoring, and operational planning. The analyses also revealed challenges related to data quality, such as incomplete and outdated information, discrepancies between systems, and registration inconsistencies that compromise the reliability of the generated information.Additionally, the need for employee training was observed, especially regarding the proper use of Business Intelligence tools and the interpretation of the presented data. Furthermore, resistance to the adoption of new technologies and limitations in process standardization were identified, factors that may hinder the effective use of information for strategic decision-making.Thus, it is concluded that the integration between BI and management accounting contributes to more efficient, dynamic, and data-driven management, strengthening the strategic role of accounting within organizations.