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A função contabilística é apresentada na literatura como sendo o sistema de informação central no suporte aos processos de tomada de decisão e controlo de gestão de uma organização. No entanto, a informação transmitida pela “Contabilidade” à Gestão requer, atualmente, muito trabalho manual e rotineiro na extração e manipulação de informação, sem valor acrescentado para a Gestão do negócio. A denominada “Transformação Digital” tem vindo a ser considerada como tendo um impacto positivo na resolução deste problema. O propósito deste estudo de caso é analisar a contribuição dos processos de Transformação Digital das empresas para a uma maior eficácia da função contabilística, para que esta passe a atuar em “parceria” com a Gestão. Isto é, pretende-se que o presente estudo tenha um contributo para uma maior perceção da forma como a automatização de processos contabilísticos pode permitir que a Contabilidade influencie de forma mais significativa os processos de tomada de decisão, dando-lhe uma maior capacidade na análise de informação e não somente no seu registo e processamento. Este estudo centra a investigação desta temática em Portugal, uma vez que foi realizado no âmbito do Grupo Nors, um dos mais influentes grupos empresariais a proporcionar soluções de transporte e equipamentos de construção/agrícolas. O estágio no Departamento de Contabilidade deste Grupo, as entrevistas e os artefactos documentais disponibilizados, permitiram verificar a corrente aposta das empresas na Transformação Digital - implementando sistemas Enterprise Resource Planning (ERP) e Robotic Process Automation (RPA) - como fator fulcral para a evolução das funções das suas equipas e, consequentemente, do Grupo. Verificou-se que a adoção das tecnologias informáticas permite poupar recursos, que podem ser alocados a tarefas de análise com elevado valor estratégico. Portanto, quando se dedica à análise detalhada dos “números” e não somente ao mero registo e tratamento de informação, a Contabilidade, como função organizacional, parece adquirir uma maior capacidade de influenciar a tomada de decisão da Gestão.
“Accounting” is presented in the literature as the main information source supporting an organization's decision-making processes and management control. However, the information which Accounting provides to the Management still involves a lot of traditional tasks with no added value to the business. The so-called “Digital Transformation” has been considered as having a positive impact on the resolution of this problem. The purpose of this study is to analyze the contribution of the companies’ Digital Transformation processes to a more efficient accounting role so that can act in “partnership” with the Management. This means the present paper intends to contribute to a wider perception of how the automatization of accounting processes may allow Accounting to influence the decision-making processes in a more meaningful way, enabling a broader capacity for information analysis, not only its recording and processing. This paper focuses on the research of the presented theme in Portugal, by studying the case of Grupo Nors, one of the most influential business groups providing transportation solutions and construction/agriculture equipment. The internship in the Accounting Department of the Group, the interviews, and the artifacts, allowed to conclude the current interest in Digital Transformation by companies – by implementing Enterprise Resource Planning (ERP) and Robotic Process Automation (RPA) – as being essential to the evolution of their teams and, consequently, of the Group itself. The research developed indicated that the adoption of information technologies impacts positively resource-saving, which can be assigned to analytical tasks with high strategic value. Therefore, when Accounting is entirely devoted to understanding what “numbers” are trying to say, and not only focused on recording and processing information, it seems to acquire a greater ability to influence the decision-making processes.
“Accounting” is presented in the literature as the main information source supporting an organization's decision-making processes and management control. However, the information which Accounting provides to the Management still involves a lot of traditional tasks with no added value to the business. The so-called “Digital Transformation” has been considered as having a positive impact on the resolution of this problem. The purpose of this study is to analyze the contribution of the companies’ Digital Transformation processes to a more efficient accounting role so that can act in “partnership” with the Management. This means the present paper intends to contribute to a wider perception of how the automatization of accounting processes may allow Accounting to influence the decision-making processes in a more meaningful way, enabling a broader capacity for information analysis, not only its recording and processing. This paper focuses on the research of the presented theme in Portugal, by studying the case of Grupo Nors, one of the most influential business groups providing transportation solutions and construction/agriculture equipment. The internship in the Accounting Department of the Group, the interviews, and the artifacts, allowed to conclude the current interest in Digital Transformation by companies – by implementing Enterprise Resource Planning (ERP) and Robotic Process Automation (RPA) – as being essential to the evolution of their teams and, consequently, of the Group itself. The research developed indicated that the adoption of information technologies impacts positively resource-saving, which can be assigned to analytical tasks with high strategic value. Therefore, when Accounting is entirely devoted to understanding what “numbers” are trying to say, and not only focused on recording and processing information, it seems to acquire a greater ability to influence the decision-making processes.
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Keywords
Automatização Contabilidade Enterprise resource planning Robotic process automation Tomada de decisão Transformação digital Automation Accounting Decision making Digital transformation