A import??ncia do Electronic Data Interchange (EDI) para a ??rea da controladoria: um estudo multicasos

Abstract

Este estudo investiga as atividades desenvolvidas pela ??rea da controladoria e a rela????o da utiliza????o do electronic data interchange (EDI) em tr??s empresas de grande porte, localizadas no estado do Rio Grande do Sul. Para o desenvolvimento desta pesquisa utilizouse a metodologia de estudo de caso com m??ltiplas empresas e investiga????o por meio de observa????o e de pesquisa bibliogr??fica de 56 autores, referentes ??s atividades em controladoria. Al??m disso, elaborou-se uma lista de atividades desenvolvidas nas empresas brasileiras validadas por meio de consulta em dez empresas que utilizam o EDI. Desta forma, as entrevistas foram dirigidas para as atividades validadas nesse estudo pr??vio, por meio do qual se buscou identificar o impacto nas fun????es da ??rea de controladoria quando apoiada por sistemas de troca eletr??nica de informa????o. Entre as dimens??es da ??rea da controladoria, investigaram-se: o controle gerencial; controle cont??bil; controle de custos; controle de ativos; planejamento estrat??gico; sistema deThis study investigates the activities carried out by the Controlling area and its relationship to the use of electronic data interchange (EDI) in three large companies located in Rio Grande do Sul. The methodologies used to develop this research were the case-study with multiple companies and the investigation through observation and literature from 56 authors referring to the Controlling activities. In addition, it was elaborated a list of activities developed in brazilian companies. This list was validated through research in ten companies that use EDI. Thus, the interviews were directed to these validated activities, through which it was identified the impacts on the financial control systems activities when they are supported by electronic information exchange systems. Among the dimensions of the Controlling area, it was investigated: the management control, accounting control, cost control, asset tracking, strategic planning and internal control system. The investigation has concluded that the impleme