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Uma das discussões emergentes na área de controlo de gestão tem sido o impacto da digitalização. Sestino et al., (2020) apela a que os investigadores se concentrem na introdução de tecnologias avançadas e, em como a informação que estas fornecem pode automatizar processos e, validar ações. Kokina & Blanchette (2019) sugerem que falta perceber como é que a automatização está a mudar o trabalho dos controllers. Nesse sentido, o principal objetivo deste trabalho final de mestrado é dar resposta à questão “Qual o impacto da digitalização nos processos de produção e disseminação de informação e no papel desempenhado pelo controlo de gestão na OLI?”. De forma a melhor contextualizar esta questão, o trabalho aborda as mudanças verificadas no funcionamento da função de controlo de gestão e, analisa o papel de business partner associado ao controller que emergiu nos últimos anos. Para responder à questão de investigação, as opções metodológicas adotadas foram o estudo de caso e, para recolher evidências, a entrevista. A empresa escolhida para estudar de que forma a utilização de novas tecnologias e ferramentas avançadas está a impactar o controlo de gestão foi a OLI. Foram realizadas três entrevistas ao seu Diretor Financeiro, o Dr. Paulo Ribeiro. Para além de a literatura ainda não refletir as consequências da nova visão da função de controlo de gestão, tendo em conta o impacto da digitalização, ainda há pouca investigação no que diz respeito às práticas de digitalização das empresas portuguesas. Assim, com o presente trabalho pretende-se adicionar os resultados de um estudo empírico de uma empresa portuguesa considerada inovadora na implementação destas tecnologias.
One of the emerging discussions in the management control area has been the impact of digitisation. Sestino et al., (2020) asks for researchers to focus on the introduction of advanced technologies and how the information they provide can automate processes and validate actions. Kokina & Blanchette (2019) suggest that it remains to be seen how automation is changing the work of controllers and what roles these professionals are playing in the digital transformation. In this sense, the main objective of this master's final work is to answer the question "What is the impact of digitalisation on the processes of production and dissemination of information and on the role played by management control in OLI?". In order to better contextualise this issue, this study addresses the changes that have taken place in the management control function and analyses the role of business partner associated to the controller that has emerged in recent years. To answer the research question, the methodological options adopted were the case study and, to collect evidence, the interview. The company chosen to study how the use of new technologies and advanced tools is impacting management control was OLI. Three interviews were conducted with its Chief Financial Officer, Dr. Paulo Ribeiro. In addition to the fact that the literature does not yet reflect the consequences of the new vision of the management control function, taking into account the impact of digitalisation, there is still little research regarding the digitalisation practices of Portuguese companies. Thus, with the present work we intend to add the results of an empirical study of a Portuguese company considered innovative in the implementation of these technologies.
One of the emerging discussions in the management control area has been the impact of digitisation. Sestino et al., (2020) asks for researchers to focus on the introduction of advanced technologies and how the information they provide can automate processes and validate actions. Kokina & Blanchette (2019) suggest that it remains to be seen how automation is changing the work of controllers and what roles these professionals are playing in the digital transformation. In this sense, the main objective of this master's final work is to answer the question "What is the impact of digitalisation on the processes of production and dissemination of information and on the role played by management control in OLI?". In order to better contextualise this issue, this study addresses the changes that have taken place in the management control function and analyses the role of business partner associated to the controller that has emerged in recent years. To answer the research question, the methodological options adopted were the case study and, to collect evidence, the interview. The company chosen to study how the use of new technologies and advanced tools is impacting management control was OLI. Three interviews were conducted with its Chief Financial Officer, Dr. Paulo Ribeiro. In addition to the fact that the literature does not yet reflect the consequences of the new vision of the management control function, taking into account the impact of digitalisation, there is still little research regarding the digitalisation practices of Portuguese companies. Thus, with the present work we intend to add the results of an empirical study of a Portuguese company considered innovative in the implementation of these technologies.
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Digitalização Controlo de gestão OLI Digitalisation Management control