Explorando Iniciativas de Business Analytics na Literatura Contábil: todas as áreas contábeis são iguais?
DOI:
https://doi.org/10.14392/asaa.2024170211Palavras-chave:
Business Analytics, Sistemas de Informação Contábil, Áreas ContábeisResumo
Objetivos: O objetivo da nossa pesquisa é entender por que as práticas de Business Analytics (BA) são selecionadas e como elas são adotadas em várias áreas contábeis. Para tanto, nosso estudo mapeia e analisa as iniciativas de analytics documentadas na literatura no campo contábil, categorizando essas iniciativas por área contábil.
Método: Conduzimos uma Revisão Sistemática de Literatura, com base em publicações dos bancos de dados Web of Science e Scopus, bem como em periódicos proeminentes em Sistemas de Informação e Sistemas de Informação Contábil. Foi utilizado análise de conteúdo categórica com códigos baseados em teoria e dados, alinhados com os objetivos da pesquisa.
Resultados: Nossos resultados fornecem um mapeamento abrangente da literatura de Business Analytics na contabilidade, detalhando as dimensões - Domínio, Orientação e Técnica - por área contábil. Esse mapeamento fornece uma compreensão mais profunda da relação entre as características específicas de cada área contábil e o uso de Business Analytics. Além disso, propomos uma taxonomia com base nos propósitos de uso em cada área. Por fim, apresentamos uma agenda de pesquisa, resumindo as principais contribuições e oferecendo sugestões para pesquisas futuras.
Contribuições: Esta pesquisa contribui academicamente ao permitir uma comparação da adoção e uso do Business Analytics em diferentes áreas contábeis, destacando aquelas com maior maturidade em Business Analytics. Além disso, a taxonomia proposta ajuda a esclarecer e promover o alinhamento entre a disciplina contábil e as técnicas de analytics, reduzindo a confusão conceitual e prática. Esta pesquisa serve também como uma base para profissionais de contabilidade desenvolverem suas habilidades em iniciativas analíticas.
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Copyright (c) 2024 Leticia Silva Araujo, Ariel Behr, Carla Marcolin, Eusebio Scornavacca
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