Business Intelligence para Transparência de Entes Públicos

Authors

Marco Aurélio Goulart Canongia, Mestrando em Ciências Contábeis Universidade Federal do Rio de Janeiro – UFRJFollow
Rinaldo de Sousa Guimarães, Doutorando em Ciências Contábeis Universidade Federal do Rio de Janeiro – UFRJFollow
Alexandre Baêta de Souza, Mestrando em Ciências Contábeis Universidade Federal do Rio de Janeiro – UFRJFollow
Monica Zaidan Gomes, Doutora em Administração de Empresas pela Pontifícia Universidade Católica do Rio de Janeiro – PUC-RJFollow

Abstract

The scope of Business Intelligence (BI), applicable to public management, encourages the e-government principles. Either in active transparency, with proactive disclosure of information, or in passive transparency, with accurate and complete responses that avoid the recurrence of requests, BI tools can play a differential role in terms of quality and informational efficiency. This study investigates the impact of using BI tools in fifteen federal autarchies, entities that perform typical state functions. The empirical strategy applied is by Differences in Differences (DD) using the set of regulators that started to use BI tools in the period between January 2015 and March 2021. The results obtained indicate an increase of 24.7% in the volume of requests after adopting the tool. This investigation contributes to improve the understanding about the impact of BI tools implementation by governmental entities in the dissemination of information to society.

Recommended Citation

Canongia, Marco Aurélio Goulart; Guimarães, Rinaldo de Sousa; de Souza, Alexandre Baêta; and Gomes, Monica Zaidan, "Business Intelligence para Transparência de Entes Públicos" (2022). ISLA 2022 Proceedings. 8.
https://aisel.aisnet.org/isla2022/8