O papel da controladoria do segmento bancário, durante as fases de concepção e implantação de um sistema de informações contábeis gerenciais : estudo de caso

Abstract

Making decisions is something that depends, largely, on the amount and quality of the information received. Collecting data, selecting, analyzing and delivering them is so important for the business success that every modern company seeks to make these processes more dynamic. In order to guarantee safe information for making decisions and the best accomplishment of its functions, controlling area is investing in competences with the intention of developing management information systems. In the accomplished empiric research, this work tried to identify and analyze, through a case study in a bank financial institution, the role of controlling area in the conception and implantation phases of a Managerial Information System - "SIG", emphasizing the system of accounting information as one of the main modules of this system. Among the results achieved, it can be emphasized the detailed of system administration of the studied institution, the analysis of the conception and implantation phases, as well as the advantages and disadvantages of an internal development of a Managerial Information System - "SIG" in comparing to the acquisition of integrated softwares developed by an outsourced company