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Controlo de gestão e inteligência artificial : o caso do Grupo Auchan
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| 1.74 MB | Adobe PDF |
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Abstract(s)
A evolução da Inteligência Artificial (IA) tem transformado a forma como as empresas se organizam. O controlo de gestão não foge à regra, como tal, esta tese visa avaliar de que forma este fenómeno tem influenciado os sistemas de controlo de gestão, as diferenças percecionadas nos seus processos de tomada de decisão e todas as considerações das organizações na adoção destas tecnologias. Suportada na revisão de literatura num estudo de caso real da sua aplicação numa empresa do setor da grande distribuição, este trabalho explora como a performance dessa empresa é afetada pela adoção de IA, de que forma se pode atenuar riscos e o apoio que é prestado na tomada de decisão. Adicionalmente, são identificados os benefícios, riscos e principais considerações a ter na adoção da mesma, para que possa ser utilizada de forma eficiente. Os resultados obtidos ajudam a estruturar uma ideia mais clara do impacto que a IA tem no controlo de gestão da empresa estudada. Através do caso apresentado é possível verificar como é efetuada a sua aplicação num contexto real. Para além disso, são expostas algumas diferenças existentes entre as empresas em estudo, as suas necessidades e o seu contexto. Em suma, é pretendido que os resultados desta tese contribuam para uma compreensão mais profunda das oportunidades e limitações da IA no controlo de gestão, constituindo uma base de orientação fiável para decisores e gestores que pretendam integrar estas tecnologias nos seus modelos de trabalho.
The evolution of Artificial Intelligence (AI) has transformed the way companies organize themselves. Management control is no exception. As such, this thesis aims to assess how this phenomenon has influenced management control systems, the perceived differences in decision-making processes, and the considerations organizations consider when adopting these technologies. Supported by a strong theoretical review of key concepts and a real case study of its application in a company within the Distribution sector, this study explores how AI adoption affects company performance, how risks can be mitigated, and the support it provides in decision-making. Additionally, it identifies the benefits, risks, and key considerations for adopting AI to ensure its efficient use. The research findings help to structure a clearer idea of the impact that AI has on the management control of the company studied. Through real examples presented, it is possible to see how it is applied in a real context. In addition, some differences between the companies under study, their needs and their context are exposed. In summary, this thesis aims to contribute to a deeper understanding of the opportunities and limitations of AI in management control, serving as a reliable guide for decision-makers and managers looking to integrate these technologies into their business models.
The evolution of Artificial Intelligence (AI) has transformed the way companies organize themselves. Management control is no exception. As such, this thesis aims to assess how this phenomenon has influenced management control systems, the perceived differences in decision-making processes, and the considerations organizations consider when adopting these technologies. Supported by a strong theoretical review of key concepts and a real case study of its application in a company within the Distribution sector, this study explores how AI adoption affects company performance, how risks can be mitigated, and the support it provides in decision-making. Additionally, it identifies the benefits, risks, and key considerations for adopting AI to ensure its efficient use. The research findings help to structure a clearer idea of the impact that AI has on the management control of the company studied. Through real examples presented, it is possible to see how it is applied in a real context. In addition, some differences between the companies under study, their needs and their context are exposed. In summary, this thesis aims to contribute to a deeper understanding of the opportunities and limitations of AI in management control, serving as a reliable guide for decision-makers and managers looking to integrate these technologies into their business models.
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Keywords
Inteligência artificial Controlo de gestão Auchan Artificial intelligence Management control
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CC License
Without CC licence