Contribuição da Universidade na Geração da Inovação no Ensino e Prática Gerencial: Desenvolvimento de um Sistema de Apoio a Decisão

• Ano de defesa: 2013
• Autor(a) principal: Andrade, Lícia Felix de
• Orientador(a): Abrantes, Luiz Antônio
• Banca de defesa: Faria, Adriana Ferreira de
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Viçosa
• Programa de Pós-Graduação: Mestrado em Administração
• Departamento: Administração Pública
• País: BR
• Palavras-chave em Português: Sistema de apoio à decisão; Planejamento tributário; Inovação organizacional
• Palavras-chave em Inglês: Support System for Decision; Tributary planning; Organizational inovation
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA
• Link de acesso: http://locus.ufv.br/handle/123456789/1972

This study demonstrates how universities can contribute to the generation of an innovation model for teaching and management processes, since, based on teaching, research and extension, it is able to understand, solve problems and contribute to the training of qualified professionals who search for solutions through critical and creative thinking. For such, we investigated the extent to which joint theoretical and practical content of the disciplines of accounting and finances can contribute to improve the teaching-learning process and the information quality in order to support decision making and facilitate planning and management in organizations. Thus, it was achieved the objective of developing and validating a decision support system and using it in the teaching of disciplines of this area. The simulated results allowed identifying changes in tax policies and significant effects on the performance of organizations, which highlights the importance of budget and planning in the assessment of assets and results. The computational tool developed incorporates innovative features, allowing the analysis of the impacts of public policies on different forms of taxation, such as Simples, Lucro Real and Lucro Presumido (Simple, Real Profit and Presumed Profit). Thus, this system allows evaluating tax policies in a context that relates with all tax forms, which enables users to carry out tax planning and select the scenario that best reflects the economic and financial results of the organization. It also gives support to the focus of the research problem, namely, the difficulty in learning disciplines in the accounting and financial areas, in higher education programs, thus helping professors, students and professionals of the area to better understand the issue, consequently improving their performance in the teachinglearning process. The system was assessed through the constructs Innovation, Synergy, Decision, Usability and Planning, together, and achieved a positive evaluation from all categories (Student, Professor and Staff) participating in the research. On a scale ranging from 6 to 48, the median assessment scores were between 37 and 44. The main contribution of this work is the simulation of results in teaching and management processes for understanding the potential effects of tax policies on companies.