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

Auteurs-es

  • Arnaldo Morozini de Lira Faculdade de Ciencias Administrativas da Fundacao Santo Andre - CFO
  • Cláudio Parisi Centro Universitário FECAP
  • Ivam Ricardo Peleias Centro Universitário FECAP e Pontifícia Universidade Católica de São Paulo - PUC-SP
  • Marcos Reinaldo Severino Peters Centro Universitário FECAP

DOI :

https://doi.org/10.4301/s1807-17752012000200007

Mots-clés :

Operations control, Management control, Information systems, Car industry

Résumé

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.

Bibliographies de l'auteur-e

Arnaldo Morozini de Lira, Faculdade de Ciencias Administrativas da Fundacao Santo Andre - CFO

Executivo de Controladoria e Finanças, com atuação em organizações nacionais e estrangeiras

Cláudio Parisi, Centro Universitário FECAP

Professor e Pesquisador Contábil do Centro Universitário FECAP – Consultor de empresas

Ivam Ricardo Peleias, Centro Universitário FECAP e Pontifícia Universidade Católica de São Paulo - PUC-SP

Professor e Pesquisador Contábil do Centro Universitário Álvares Penteado e da Pontifícia Universidade Católica – PUC-SP – Perito, Parecerista e Consultor Contábil

Marcos Reinaldo Severino Peters, Centro Universitário FECAP

Professor e Pesquisador Contábil do Centro Universitário Álvares Penteado – Consultor de Empresas

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Publié-e

2012-08-29

Comment citer

Lira, A. M. de, Parisi, C., Peleias, I. R., & Peters, M. R. S. (2012). Uses of ERP Systems and Their Influence on Controllership Functions in Brazilian Companies. Journal of Information Systems and Technology Management, 9(2), 323–352. https://doi.org/10.4301/s1807-17752012000200007

Numéro

Vol. 9 No. 2 (2012)

Rubrique

Articles

Licence

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