Potenciais antecedentes da adoção de Business Analytics na contabilidade
DOI:
https://doi.org/10.5007/2175-8069.2023.e83785Palavras-chave:
business analytics, adoção, TOE, contabilidade, métodos mistosResumo
O objetivo desta pesquisa é analisar quais fatores antecedem a intenção de adoção de Business Analytics (BA) na contabilidade, de acordo com profissionais atuantes na área. Aplicou-se métodos mistos com estratégia explanatória sequencial operacionalizada por meio de survey e por entrevistas semi-estruturadas, com profissionais de contabilidade. Como técnicas de análise de dados utilizou-se PLS e análise de conteúdo. O resultado da pesquisa apresentou diversos fatores tecnológicos, organizacionais, ambientais e humanos que impactam negativa ou positivamente na intenção para adotar BA, a maior parte com lastro na literatura, contudo surgiram fatores novos, alguns específicos do contexto contábil. Evidenciaram-se variáveis moderadoras da intenção de adoção de BA. A pesquisa apresenta uma lista de fatores que contribuem para direcionar a adoção de BA e abrir possibilidades para que a comunidade contábil, gestores e fornecedores de tecnologia atuem na promoção da adoção de BA.
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