Uses of Erp Systems and Their Influence on Controllership Functions in Brazilian Companies

Abstract

Controllership and Information Technology provide ways for companies to adapt to the competitive context of business environments. As such, the aim of this research is to identify and analyze the impacts of ERP systems on Controllership functions, verifying the relationships between the use of solutions and possible improvements in such functions. The need for management control and operations control were observed. This research is descriptive and exploratory of the survey kind. The subjects mentioned in this research are managers involved in Controllership activities in large companies from the Auto Parts sector in the State of São Paulo. The data obtained through a questionnaire by non-probabilistic samples were analyzed with the use of descriptive statistics. According to the subjects, ERP systems modify Controllership functions and better serve the control needs of the operations. The results showed problems to be overcome in management control.

Information technology reliability influence on controlling excellence

“…The appropriate design of IT solutions and adaptation to the needs of controlling is a prerequisite for the implementation of this management support method. Lira et al (2012) underline that alignment between IT and controlling requirements is especially needed in order to maximize the results obtained by the organization from using this particular management method. That is mainly because nowadays, meeting controlling demands (in case of information requirements) is impossible without IT support (Peleias and Parisi, 2001;Lira et al, 2012), as well as its efficient functioning and continues improvement.…”

“…Lira et al (2012) underline that alignment between IT and controlling requirements is especially needed in order to maximize the results obtained by the organization from using this particular management method. That is mainly because nowadays, meeting controlling demands (in case of information requirements) is impossible without IT support (Peleias and Parisi, 2001;Lira et al, 2012), as well as its efficient functioning and continues improvement. In particular, the reliability of IT seems to be important (among others, as a factor influencing the before mentioned alignment), andaccording to the authors -it determines the achievement of high quality of controlling outputs and results obtained due to its implementation in the organization.…”

CRM influence on organisational performance — the moderating role of IT reliability

“…Various management methods differ depending on their need for IT support in the phase of implementation and operation in an organisation (Rosemann and Brocke, 2015;Al-Mashari et al, 2003;Ngai et al, 2009;Wan, 2009;Lira et al, 2012;Tworek, 2019). Different management methods demonstrate different sensitivity to IT support and a different level of standardisation and alignment of existing IT solutions available for every organisation to choose from and implement.…”

Sistemas de informações para gerenciamento de riscos corporativos em controladoria: um estudo bibliométrico na base de dados SCOPUS

“…Já Lira et al (2012) abordam que gerenciar organizações em um ambiente de negócios dinâmico é um desafio constante, no qual o ciclo de vida dos produtos e serviços tem diminuído devido a crescente evolução tecnológica. Empresas visam aprimorar continuamente seus processos de negócios para a execução de seus planos.…”

“… Controles Operacionais: Visa assegurar a execução eficiente de atividades operacionais resultantes das decisões tomadas, por meio do uso ótimo de recursos promovendo salvaguarda dos ativos (LIRA et al, 2012). Lira et al (2012) acrescentam, ainda, que o uso de sistemas integrados de gestão (ERP -Enterprise Resources Planning) apoiado pela Controladoria possuem impactos significativos para o processo de Gerenciamento de Riscos e Controles Internos, tais como: a) Controle de processos integrados: Delimitação de funções e atividades em diversas áreas, reagrupando ou redistribuindo, no caso de mudanças organizacionais ou mesmo complexas reestruturações. b) Redesenho de processos: Padronização de rotinas e processos, o que habilita uma revisão de processos baseada em boas práticas, testadas e operacionalizadas em outras companhias.…”