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.
