Elaboração de um modelo de tomada de decisões contábeis em uma instituição federal de ensino superior através da perspectiva do CRISP-DM

Abstract

With the regulation of access to information in Brazil, through the Access to Information Law (LAI), procedures were established for transparency in public administration, as a way of ensuring the fundamental rights of citizens. In addition to federal legislation, the Brazilian Accounting Standard presents the preparation of accounting reports as mandatory. Organizations, especially those of a public nature, still have a lack of working with data, as well as transforming it into information and reports. One of the ways to obtain better quality information is to seek new technologies and methods through Information Systems. Business Intelligence (BI) systems are one of the means that use software tools and contribute to the organization, analysis and dissemination of data, resulting in various products and reports that facilitate decision making. In this context, this work aims to develop a model to aid decision-making based on Business Intelligence, in order to produce a tool to provide accounting reports that help managers and are available for broad consultation. The research methodology used was CRISP-DM, which stands out for being applied to business objectives, establishing a structure for data mining projects and guiding their execution. The result was applied to the Accounting and Finance Directorate of the Federal University of Itajubá, covering information relating to the institution's budgetary and financial execution, with a view to assisting in decision-making by managers in addition to meeting transparency requirements through the publication of reports on the institutional website.