TRANSFORMAÇÃO DIGITAL NA CONTROLADORIA: As percepções do uso do Business Intelligence e da automação nos processos gerenciais de controle gerencial nas empresas brasileiras

Abstract

This research has the general objective of identifying perceptions regarding digital transformation in the controllership of Brazilian companies, focusing on the use of Business Intelligence (BI) tools and automation in managerial control processes. To achieve this objective, three specific goals were defined: to identify the main BI and automation tools used by controllership; to highlight the benefits and challenges faced by controllership in adopting these technologies; and to investigate whether digital transformation has contributed to more strategic decision-making within organizations.

The research was characterized as descriptive, with a predominantly quantitative approach, complemented by qualitative analysis of open-ended responses. Data were collected through a structured questionnaire applied to controllers and managers from the controllership, accounting, and finance areas of organizations located in Brazil that have a structured managerial control system. The questionnaire was disseminated via Forms on LinkedIn, resulting in 177 valid responses.

The results showed that perceptions of the use of digital transformation in controllership revealed a significant effect on the controllership of Brazilian companies, and that the use of BI and automation is already predominant in the organizational environment, promoting greater efficiency, agility, and quality in managerial information. Among the main challenges identified are the lack of technical training among teams and resistance from some managers and employees regarding the adoption of new technologies.

It is concluded that digital transformation has assumed a strategic role in organizations, especially in controllership, thus helping to strengthen and support management and enhance the efficiency of managerial control processes in Brazilian companies.