La adopción de sistemas de Business Intelligence & Analytics en la contabilidad de gestión por entidades de la Administración Pública

una revisión de la literatura

Resumen

En el trabajo, se examinan artículos publicados entre 2001 y 2020 que se ocupan de la utilización de sistemas de Business Intelligence & Analytics (BI&A) por la contabilidad de gestión en el sector público. A partir de una revisión de 54 estudios, fue posible agrupar las investigaciones en cinco clústers de acuerdo con el enfoque de la investigación: BI&A y gestión de la infraestructura urbana; papel de la información en la gestión de la contabilidad gubernamental; performance en las unidades gubernamentales; evaluación de sistemas de gestión de rendimiento; big data y sus aplicaciones. El estudio de caso fue la metodología dominante en la muestra y prevaleció la utilización de los supuestos de la New Public Management como base teórica de los autores. Entre los principales resultados, se concluye que la aplicación de los modernos sistemas de información impacta positivamente el conocimiento, la toma de decisiones y el performance en las organizaciones públicas, siempre y cuando acompañada por capacitación, comprometimiento y aceptación de los dispositivos por parte de los agentes involucrados. Se sugiere una agenda futura de investigación con base en los vacíos identificados en la muestra.

Biografía del autor/a

Matheus Dantas Madeira Pontes, Universidade da Integração Internacional da Lusofonia Afro-Brasileira

Doutorando em Gestão pela Universidade da Beira Interior, possui graduação em Ciências Econômicas pela Universidade Federal do Ceará (2009), com intercâmbio acadêmico (2006) na Universidade de Coimbra - Portugal; Pós-Graduado - MBA em Finanças pela Universidade Estácio (2015) e Mestre em Administração (2018) pela Universidade Estadual do Ceará (UECE). Economista da Universidade da Integração Internacional da Lusofonia Afro-Brasileira (UNILAB).

Thayanne Lima Duarte Pontes, Universidade da Beira Interior

Doutoranda em Gestão pela Universidade Beira do Interior (UBI) e Mestre em Administração pela Universidade Potiguar. Graduada em Administração de Empresas pela Faculdade Integrada do Ceará, Pós Graduada em Consultoria Organizacional e Desenvolvimento Humano e com MBA em Marketing. Possui experiência com coordenação e docência universitária, além de lecionar em cursos técnicos e profissionalizantes. Expertise na área de consultoria empresarial com foco em Micro e Pequenas Empresas. Sólido conhecimento na área de inteligência competitiva, comportamento do consumidor e inteligência artificial. Professora universitária, palestrante e facilitadora. Pesquisa atual em Inteligência Artificial, Jornada do Consumidor, Privacidade e Segurança da Informação.

Roberta Dutra de Andrade, Universidade da Beira Interior

Mestre em Administração de Empresas pela Universidade Estadual do Ceará (UECE: 2016-2018) com área de concentração em Gestão da inovação e transferências de tecnologias . Especialista em Gestão Empresarial pela Universidade de Fortaleza (UNIFOR: 2006).Graduada em Administração pela Universidade de Fortaleza (UNIFOR: 2004). Administradora da Universidade Federal do Ceará (UFC) desde 2015. Coordenadora do Núcleo de Inovação e Empreendedorismo do Campus da UFC em Quixadá (INOVE). Mentora e Articuladora do Programa de Incubação do Governo do Estado do Ceará Corredores Digitais (SECITECE). Mentora do Programa de Incubação Inovativa Brasil (MCTI). Revisora e parecerista da Revista Gestão & Tecnologia. Docente na Pós-graduação da UniCatólica. Certificada em Propriedade Intelectual pela WIPO/OMPI - INPI. Tem experiência na área de Administração, com ênfase em Administração de empresas, atuando principalmente nos seguintes temas: parques tecnológicos, inovação, estratégias de financiamento, indicadores socioeconômicos e empreendedorismo.

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Biografía del autor/a

Matheus Dantas Madeira Pontes, Universidade da Integração Internacional da Lusofonia Afro-Brasileira

Doutorando em Gestão pela Universidade da Beira Interior, possui graduação em Ciências Econômicas pela Universidade Federal do Ceará (2009), com intercâmbio acadêmico (2006) na Universidade de Coimbra - Portugal; Pós-Graduado - MBA em Finanças pela Universidade Estácio (2015) e Mestre em Administração (2018) pela Universidade Estadual do Ceará (UECE). Economista da Universidade da Integração Internacional da Lusofonia Afro-Brasileira (UNILAB).

Thayanne Lima Duarte Pontes, Universidade da Beira Interior

Doutoranda em Gestão pela Universidade Beira do Interior (UBI) e Mestre em Administração pela Universidade Potiguar. Graduada em Administração de Empresas pela Faculdade Integrada do Ceará, Pós Graduada em Consultoria Organizacional e Desenvolvimento Humano e com MBA em Marketing. Possui experiência com coordenação e docência universitária, além de lecionar em cursos técnicos e profissionalizantes. Expertise na área de consultoria empresarial com foco em Micro e Pequenas Empresas. Sólido conhecimento na área de inteligência competitiva, comportamento do consumidor e inteligência artificial. Professora universitária, palestrante e facilitadora. Pesquisa atual em Inteligência Artificial, Jornada do Consumidor, Privacidade e Segurança da Informação.

Roberta Dutra de Andrade, Universidade da Beira Interior

Mestre em Administração de Empresas pela Universidade Estadual do Ceará (UECE: 2016-2018) com área de concentração em Gestão da inovação e transferências de tecnologias . Especialista em Gestão Empresarial pela Universidade de Fortaleza (UNIFOR: 2006).Graduada em Administração pela Universidade de Fortaleza (UNIFOR: 2004). Administradora da Universidade Federal do Ceará (UFC) desde 2015. Coordenadora do Núcleo de Inovação e Empreendedorismo do Campus da UFC em Quixadá (INOVE). Mentora e Articuladora do Programa de Incubação do Governo do Estado do Ceará Corredores Digitais (SECITECE). Mentora do Programa de Incubação Inovativa Brasil (MCTI). Revisora e parecerista da Revista Gestão & Tecnologia. Docente na Pós-graduação da UniCatólica. Certificada em Propriedade Intelectual pela WIPO/OMPI - INPI. Tem experiência na área de Administração, com ênfase em Administração de empresas, atuando principalmente nos seguintes temas: parques tecnológicos, inovação, estratégias de financiamento, indicadores socioeconômicos e empreendedorismo.

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Cómo citar
Madeira Pontes, M. D., Duarte Pontes, T. L., & Dutra de Andrade, R. (2021). La adopción de sistemas de Business Intelligence & Analytics en la contabilidad de gestión por entidades de la Administración Pública: una revisión de la literatura. Revista Facultad De Ciencias Económicas, 29(1), 95-114. https://doi.org/10.18359/rfce.5273
Publicado
2021-03-30
Sección
Artículos
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