As práticas de Shadow IT nas empresas: a visão de profissionais contadores

• Ano de defesa: 2019
• Autor(a) principal: Monteiro Junior, Antonio Gaspar
• Orientador(a): Galegale, Napoleão Verardi
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
• Departamento: Faculdade de Economia, Administração, Contábeis e Atuariais
• País: Brasil
• Palavras-chave em Português: Shadow IT; Contador; Controladoria; Risco
• Palavras-chave em Inglês: Accounting; Controller; Shadow IT; Risk
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://tede2.pucsp.br/handle/handle/21967

The use of shadow IT in companies has two major strands, the first one is that solves one business problem efficiently, the other is that this practice can cause risk exposure. The objective of this research is to analyze and evaluate the accountant's perception about shadow IT practices in relation to the risks to the business. The research method used was the survey with professional accountants, with a sample of 60 respondents. His study is motivated by the lack of knowledge of shadow IT in Brazil, and to analyze the risks involved in using it. The choice of professional accountants is due to be responsible for generating the main corporate reports, such as balance sheet, financial position, income statement, as well as to ensure the practice of internal control and to prevent against the risk of disclosure of confidential information. We acknowledge the need to know what shadow IT is, how it is being used in the company and the unknown risk of this practice. The research uses the qualitative approach with the application of a closed questionnaire, based on scientific articles on shadow IT, generating material to identify the existence of this practice or not in the company. As a result, the research confirms the ignorance of the practice of shadow IT by the accountants and, even perceiving the risks arising from this practice, agree that it should be used, justified by the business need. The accountants also acknowledge that the probem of shadow IT practice is not limited to IT but that is a problem for all its users