Name: | Description: | Size: | Format: | |
---|---|---|---|---|
7.51 MB | Adobe PDF |
Authors
Abstract(s)
Num ambiente empresarial marcado pela exigência, incerteza e volatilidade, torna-se
imperativo que as organizações procurem responder às expetativas do mercado, recorrendo,
inevitavelmente, a mecanismos de suporte à tomada de decisão. Neste contexto, o Business
Intelligence (BI) surge como instrumento predominante para apoiar os gestores na análise
de dados e no processo de tomada de decisão, contribuindo para a competitividade e,
consequentemente, para a melhoria do desempenho das organizações.
Deste modo, a presente dissertação tem como intuito analisar o impacto do BI no
Desempenho Organizacional (DO), com enfoque nos indicadores de desempenho financeiro
e não financeiro. Em bom rigor, o enquadramento teórico, bem como recolha e análise dos
dados, visa contribuir para o aprofundamento desta área de estudo, revelando os indicadores
com maior influência na performance das empresas.
Para tal, foi conduzida uma investigação de caráter quantitativo, recorrendo a duas fontes
principais de dados: um questionário, aplicado para avaliação dos indicadores não
financeiros e a plataforma SABI, da qual se extraiu a informação financeira em diferentes
períodos temporais (antes, durante e após a implementação de BI). Em termos práticos, a
análise estatística foi realizada com recurso ao software SPSS. No âmbito do tratamento dos
dados provenientes do questionário aplicou-se os seguintes testes: teste confiabilidade (Alfa
de Cronbach), regressão ordinal, teste de independência do Qui-Quadrado e teste exato de
Fisher. Por outro lado, aquando da análise dos dados financeiros, utilizou-se testes de
normalidade (Shapiro-Wilk) e testes comparativos (Wilcoxon) de modo a avaliar diferenças
significativas entre os períodos temporais considerados.
Em suma, os resultados obtidos evidenciam uma melhoria estatisticamente significativa no
DO após a adoção de soluções de BI. Na ótica financeira, verificou-se que, de facto, existe
uma evolução positiva nos indicadores financeiros (VAB, ROI, RLV e ROA) após a
implementação dos sistemas de BI, em comparação com o período anterior. Por outro lado,
na vertente não financeira, conclui-se que a adoção de sistemas de BI influenciou
positivamente todas as variáveis não financeiras (excluindo o lançamento de novos
produtos), contribuindo globalmente para um melhor DO.
In a business environment marked by demand, uncertainty, and volatility, it becomes imperative for organizations to respond to market expectations by resorting, inevitably, to decision-support mechanisms. In this context, BIemerges as a key tool to support managers in data analysis and decision-making processes, thereby contributing to competitiveness and, consequently, to the improvement of organizational performance. Accordingly, this dissertation aims to analyse the impact of BI on organizational performance, with a focus on both financial and non-financial performance indicators. The theoretical framework, as well as the data collection and analysis, seeks to contribute to the deepening of this area of study by identifying the indicators with the greatest influence on company performance. To this end, a quantitative research approach was adopted, using two main data sources: a questionnaire applied to assess non-financial indicators, and the SABI platform, from which financial data were extracted for three distinct periods (before, during, and after BI implementation). In practical terms, the statistical analysis was carried out using the SPSS software. For the analysis of questionnaire data, the following tests were applied: reliability test (Cronbach's alpha), ordinal regression, Chi-Square independence test, and Fisher's exact test. Regarding the analysis of financial data, normality tests (Shapiro-Wilk) and comparative tests (Wilcoxon) were used to assess significant differences across the defined time periods. In summary, the results show a statistically significant improvement in organizational performance following the adoption of BI solutions. From a financial perspective, there was a clear positive evolution in financial indicators (GVA, ROI, TO and ROA) after the implementation of BI systems, compared to the previous period. On the other hand, in the nonfinancial dimension, it was concluded that the adoption of BI systems positively influenced all non-financial variables (except for the launch of new products), contributing overall to improved organizational performance.
In a business environment marked by demand, uncertainty, and volatility, it becomes imperative for organizations to respond to market expectations by resorting, inevitably, to decision-support mechanisms. In this context, BIemerges as a key tool to support managers in data analysis and decision-making processes, thereby contributing to competitiveness and, consequently, to the improvement of organizational performance. Accordingly, this dissertation aims to analyse the impact of BI on organizational performance, with a focus on both financial and non-financial performance indicators. The theoretical framework, as well as the data collection and analysis, seeks to contribute to the deepening of this area of study by identifying the indicators with the greatest influence on company performance. To this end, a quantitative research approach was adopted, using two main data sources: a questionnaire applied to assess non-financial indicators, and the SABI platform, from which financial data were extracted for three distinct periods (before, during, and after BI implementation). In practical terms, the statistical analysis was carried out using the SPSS software. For the analysis of questionnaire data, the following tests were applied: reliability test (Cronbach's alpha), ordinal regression, Chi-Square independence test, and Fisher's exact test. Regarding the analysis of financial data, normality tests (Shapiro-Wilk) and comparative tests (Wilcoxon) were used to assess significant differences across the defined time periods. In summary, the results show a statistically significant improvement in organizational performance following the adoption of BI solutions. From a financial perspective, there was a clear positive evolution in financial indicators (GVA, ROI, TO and ROA) after the implementation of BI systems, compared to the previous period. On the other hand, in the nonfinancial dimension, it was concluded that the adoption of BI systems positively influenced all non-financial variables (except for the launch of new products), contributing overall to improved organizational performance.
Description
Keywords
Business intelligence Desempenho organizacional Indicadores financeiros Indicadores não financeiros