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A software architecture for automatic processing of physical or digital accounting documents

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Resumo(s)

With the advances of technologies and their integration into our daily lives, organizations have the necessity to adapt and digitally transform the way they do business, in addition to their internal processes that can start with one department, such as accounting, and further expand to the entire organization. Having this information, the Design Science Research Methodology was selected for this study, and the defined goal is to explain what organizations need to do to automatically process accounting documents, besides helping them to transform the area of accounting by enabling better decision-making, relevant access to sensitive information, and to reduce costs. The carried-out study includes accounting concepts and the accountant’s role, in addition to the impacts and challenges regarding information technologies, AI concepts, and areas such as machine learning, and the application of optical character recognition. Besides this, process automation that can be divided into three types: business process automation, robotic process automation, and intelligent process automation. Lastly, it includes intelligent interface concepts, intelligent accounting tools as intelligent ERP, and some of the available products in the market. With the necessity of proposing a standard software architecture to process accounting documents, a proposal with four stages (Classification stage, document management stage, integration stage, analytical stage) has been developed, containing technological and process architecture. That later was validated by specialists in the areas of accounting and information technologies. This proposal is expected to contribute to a clear understanding of the organizations in the implementation of these architectures, besides enriching the scientific field by bringing a new perspective and becoming a study that can be referenced in future research on this subject.

Descrição

Dissertation presented as the partial requirement for obtaining a Master's degree in Information Management, specialization in Information Systems and Technologies Management

Palavras-chave

Accounting Artificial Intelligence Process Automation Enterprise Resource Planning Information Systems SDG 8 - Decent work and economic growth

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