ERP Developmento: study on the insertation of heuristic control

Authors

  • Ana Carolina Reis Covelli Universidade Presbiteriana Mackenzie
  • Ana Maria Roux Valentini Coelho César Universidade Presbiteriana Mackenzie

Keywords:

Management Tools, Cognitive Model, Information System, Decision Making

Abstract

The proposal of the integrated management systems is to transform, with agility and efficiency, operational data into valid information for the decision-making process. In this study, the participation of integrated management systems in the decision-making process and the possible influence of cognitive factors in this process were analyzed. With a qualitative approach, interviews were carried out with professionals who occupy strategic positions for decision making in companies located in the city of São Paulo and that use an integrated management system Totvs. The results obtained show that financial decisions are strongly supported by the information obtained by the systems, based on objective information, the decisions related to the operation are supported by systems with regard to structured and programmed measures, however, they are influenced by cognitive biases because they are strongly related to people; while strategic decisions, even supported by integrated systems reports, present a strong presence of cognitive biases related to the manager's professional experience. In other words, the company needs to consider the possibility of creating paths in the form of heuristics (such as default rules) to minimize any errors of interpretation or insufficient adjustments made by managers.

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Author Biography

Ana Carolina Reis Covelli, Universidade Presbiteriana Mackenzie

Mestre em Controladoria e Finanças Empresariais pela Universidade Presbiteriana Mackenzie Coordenadora de Portifolio de Projetos na Totvs S.A.

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Published

2021-12-14

How to Cite

Reis Covelli, A. C., & Roux Valentini Coelho César, A. M. (2021). ERP Developmento: study on the insertation of heuristic control. Práticas Em Contabilidade E Gestão, 9(4), 1–20. Retrieved from http://editorarevistas.mackenzie.br/index.php/pcg/article/view/14896

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