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Desenho e uso dos sistemas de controle gerencial e sua contribuição para a formação e implementação da estratégia organizacional; Design and use of the management control systems and its contribution to the formation and implementation of organizational strategy

Alves, Adriano Bertoldo
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 22/09/2010 PT
Relevância na Pesquisa
95.75%
Para assegurar o alcance de seus objetivos, as organizações utilizam sistemas de controle gerencial (SCG), os quais podem ser analisados sob duas dimensões distintas. A primeira é a dimensão desenho, que compreende as características de configuração técnica dos SCG. A segunda é a dimensão uso, que representa as diferentes finalidades de aplicação dos SCG nas organizações. Além disso, o escopo de análise pode considerar o conjunto de SCG ou apenas parte dele. Pode-se afirmar que as pesquisas sobre SCG têm se caracterizado por uma abordagem reducionista em relação à dimensão analisada e, também, em relação ao escopo de controles considerados na análise. O objetivo desta pesquisa é analisar o conjunto de SCG, em suas dimensões desenho e uso, e identificar sua contribuição para a formação e implementação da estratégia organizacional. Para tanto, realizou-se um estudo de caso em uma instituição de ensino superior brasileira, explorando aspectos relevantes da configuração e uso dos SCG. Concluiu-se que as principais contribuições dos SCG para a formação e implementação da estratégia organizacional são: (i) direcionar a formação da estratégia organizacional; (ii) comunicar diretrizes, propósitos e prioridades; (iii) definir limites de atuação da organização e de seus membros; (iv) monitorar realização de planos e (v) estimular a aprendizagem organizacional. Constataram-se...

Desenho e uso de sistemas de controle gerencial focados nos clientes: um estudo em empresas brasileiras sob a perspectiva da teoria da contingência; Design and use of customer oriented management control systems: a study in Brazilian organizations using a contingency theory approach

Mantovani, Flavio Roberto
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 25/04/2012 PT
Relevância na Pesquisa
95.88%
As mudanças turbulentas no ambiente de negócios e a tendência de novas tecnologias para o gerenciamento da base de clientes sinalizam o caminho aos administradores para a gestão e maximização do valor da base de clientes da empresa. No contexto do aparelhamento aos gestores, os sistemas de controles gerenciais focados nos clientes servem como facilitadores do alcance dos objetivos organizacionais. A forma como são desenhados e a forma como são utilizados podem contribuir diretamente no desempenho do sistema e indiretamente para o desempenho organizacional. Assim, o presente estudo buscou, sob a perspectiva da teoria da contingência, compreender, no ambiente empresarial brasileiro, a influência de fatores contingenciais externos e internos no desenho e uso de sistemas de controle gerenciais focados nos clientes e se ambos, na prática, podem contribuir para a melhoria do desempenho desses sistemas nas organizações. Os dados de uma amostra formada por 83 empresas brasileiras foram coletados através de uma pesquisa tipo survey(levantamento). Para a análise dos dados foi adotada a técnica de Modelagem de Equações Estruturais com o método de estimação PartialLeast Square (PLS). Os resultados comprovaram todas as hipóteses de pesquisa. Conclui-se que as características do ambiente participam sobremaneira nas decisões que envolvem a configuração dos fatores contingenciais internos e estes no desenho de Sistemas de Controle Gerencial (SCG) focados nos clientes. O desenho dos SCG focados nos clientes representa...

Sistemas de controle gerencial e contratos psicológicos; Management control systems and psychological contracts

Canan, Ivan
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 18/12/2013 PT
Relevância na Pesquisa
75.87%
Esta pesquisa investiga a relação entre os sistemas de controle gerencial e os contratos psicológicos, como forma de discutir as relações contratuais nas organizações. Os sistemas de controle gerencial foram definidos como processos administrativos de proposição de parâmetros comportamentais idealmente construídos para criar convergência de objetivos entre servidores e organizações, cuja dinâmica de controle implica no diagnóstico de resultados e nos processos de interação acerca do desempenho alcançado. Os contratos psicológicos foram definidos como as crenças dos indivíduos nas relações recíprocas de trocas entre si e as organizações. Focou-se, assim, no modo como os indivíduos se compromissam com os parâmetros comportamentais que são propostos para suas posições individuais. A pesquisa empírica foi realizada na Agência Nacional de Telecomunicações, Anatel, sendo sujeitos da pesquisa os Agentes de Fiscalização. Tendo como fontes a legislação e as normas que regulam a atuação desses servidores, foram identificadas as frases que determinam padrões de comportamento idealizados, as quais foram analisadas em função de sua relação com os sistemas de avaliação de desempenho. Com base na análise do sistema de controle gerencial da entidade...

The effect of corporate and business strategies on the post-acquisition changes to a management control system: a case study of a successful Brazilian experience

Jordão, Ricardo; Souza, Antônio Artur de; Novas, Jorge; Souza Neto, José António
Fonte: ISEG - Universidade Técnica de Lisboa Publicador: ISEG - Universidade Técnica de Lisboa
Tipo: Artigo de Revista Científica
POR
Relevância na Pesquisa
75.68%
A great number of merger and acquisitions (M&A) have taken place in the last decades, but studies have shown that many of them turn out to be unsuccessful transactions from the perspective of value generation. The post-acquisition management control system (MCS) has been pointed out in the literature as key both for strategy implementation and for the success of these transactions. The objective of the research herein described was to analyse the effect of the corporate and business strategies on the changes to an acquired company’s MCS. The analysis supports three major conclusions: (1) changes to the acquired company’s MCS were derived from the new results-oriented strategy introduced by the acquirer with the intent of turning the acquired company in the world leader in its industry within 10 years; (2) the implementation of such strategy implied modifications in production, financial and quality controls; and (3) there is a strong link between the post-acquisition MCS and the success of the new strategy introduced by the acquirer in the acquired company. The results of this field study expand the knowledge on the topic, contributing to reducing the research gap in the management literature.

On yhe relationships between management control systems, intellectual capital and knowledge management: an integrative model

Jordão, Ricardo; Novas, Jorge
Fonte: ISEG - Universidade Técnica de Lisboa Publicador: ISEG - Universidade Técnica de Lisboa
Tipo: Artigo de Revista Científica
POR
Relevância na Pesquisa
85.78%
Knowledge management (KM) and intellectual capital (IC) have been considered as relevant issues to academia and business. The literature suggests that there is a research gap that needs to be better understood deriving from the difficulties encountered by researchers and companies in managing, measuring and controlling the intangible assets that that are formative elements of IC. The research described in this paper aimed to propose a theoretical-conceptual model to support the control of IC and KM. For this purpose, the design of the management control system (MCS) was discussed and previous studies that supported the proposition of the model were analyzed. The results of the analysis expand the knowledge of the subject and help to fill that research gap, showing that: (1) an adequate design of the MCS can contribute to the externalizing of part of the tacit knowledge, transforming it into explicit knowledge through acculturation of the members of the company; (2) the organizational culture helps to systematize and disseminate knowledge in the company; (3) the cultural control can help to integrate the knowledge, manage it and turn it into IC; and (4) the MCS can collaborate in the individual knowledge socialization process and in the collective knowledge institutionalization aiming to create value for companies.

The role of management accounting in the process of innovation: A field work perspective

Canelas, João Manuel Duarte
Fonte: NSBE - UNL Publicador: NSBE - UNL
Tipo: Dissertação de Mestrado
Publicado em /01/2010 ENG
Relevância na Pesquisa
75.81%
A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics; Recent accounting literature (e.g. Granlund and Taipaleenmäki, 2005; Davila, Foster & Oyon, 2009) suggests that Management Control Systems can influence the process of innovation, especially when they are used interactively. Such work constitutes a rupture with the traditional and diagnostic vision of control where Management Control Systems only act at the process of strategy implementation, limiting their role in accommodating the environment of uncertainty that characterizes innovation (Amabile, 1998; Kanter, 2006). This work project provides contextualized evidence on the use of Management Control Systems and their influence on the innovation process at an information technology company with a research lab.

How reporting and controlling systems can be effectively designed to support the decision-making process: The case of a Software SME

Esguelha, Nuno Miguel Lobato Franco
Fonte: NSBE - UNL Publicador: NSBE - UNL
Tipo: Dissertação de Mestrado
Publicado em /01/2014 ENG
Relevância na Pesquisa
75.75%
A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics; This Work Project (WP) addresses the challenges faced by companies, particularly software houses, in reporting, decision making and controlling project performance activities. It focuses on issues regarding design and implementation of management control systems to support those activities and help achieve strategic goals. The WP suggests courses of action to be followed to improve the quality of information provided by such systems for budgeting and costing projects, and evaluate their performance. A case study approach (Ryan et al. 2002) was followed, applying Pinheiro’s (2007) control plan to a real company. The findings may apply to other companies facing similar constraints.

Workability of a management control model in service organizations: a comparative study of reactive, proactive and coactive philosophies

Imoniana,Joshua Onome
Fonte: TECSI Laboratório de Tecnologia e Sistemas de Informação - FEA/USP Publicador: TECSI Laboratório de Tecnologia e Sistemas de Informação - FEA/USP
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/01/2006 EN
Relevância na Pesquisa
75.73%
The main objective of this study was to compare and contrast the three philosophies of management control models in the process of decision-making, namely reactive, proactive and the coactive. The research methodology was based on literature review and descriptive-exploratory approach and additionally a survey of 20 service organizations were carried out in order to enhance the analysis of the state of the art. To execute the aforementioned, firstly, we highlight the fundamentals of the reactive, proactive and coactive models. Secondly, compared the management behaviors in the three approaches, hitherto highlighting the concepts and their practical application, thus retrieving the management relationships in the organization. By so doing we draw the hypothesis that, middle and top managers who adopt control models that are distant from a more coactive one, generally, spend a greater number of working hours in problems solutions leaving little or no time for planning purposes. Finally, in order to consolidate this study we adopted a qualitative data gathering style of semi-structured instrument for the collection of data whereby a content analysis with the assistance of six categories were drawn. Results revealed that there is a need for a change in management paradigms so that firms are not only compared from the financial perspectives without analysis of management control models which according to this study...

Evaluation of management control systems in a higher education institution with the performance management and control

Beuren,Ilse Maria; Teixeira,Silvio Aparecido
Fonte: TECSI Laboratório de Tecnologia e Sistemas de Informação - FEA/USP Publicador: TECSI Laboratório de Tecnologia e Sistemas de Informação - FEA/USP
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/04/2014 EN
Relevância na Pesquisa
95.85%
This study aims to investigate the structure and operation of management control systems for performance evaluation in a private higher education institution (HEI). To capture the structure and operation of Management Control Systems (MCS) of the HEI, the survey instrument proposed by Ferreira and Otley was used (2006), called Performance Management and Control (PMC). Thus, an adapted PMC structure questionnaire was sent to 55 managers responsible for strategic actions and plans established in the business of the HEI, having 48 answered questionnaires. Also, four out of the five directors of the business school of the HEI were interviewed, besides the documentary research, for the triangulation of data and to validate the results. In data analysis, the techniques of descriptive statistics and information entropy were used. The results show that the overall level of performance evaluation for MCS reached a mean of 3.62 on the scale, less than partial agreement on the items presented. Some weaknesses were pointed out in the system used, and it was also denoted the need for better alignment among strategy, performance and control. It is concluded that the adapted PMC structure questionnaire managed to capture the structure and operation of MCS for performance evaluation in the HEI.

Social responsibility as a management control system

Barger, Anthony A.; Zabicki, William B.
Fonte: Monterey California. Naval Postgraduate School Publicador: Monterey California. Naval Postgraduate School
Formato: xii, 45 p. : ill. ; 28 cm.
Relevância na Pesquisa
85.89%
Approved for public release; distribution is unlimited; MBA Professional Report; Approved for public release; distribution is unlimited; In this thesis, we examine how businesses with social responsibility as part of their core strategy use related management control systems within Harvard Business School Professor Robert Simons' business strategy control model. The model explains the interaction of four control levers (Beliefs Systems, Boundary Systems, Interactive Control Systems, and Diagnostic Control Systems) to balance business strategy. We examine how management control systems for social responsibility apply to each control lever both in theory and through the application of case examples. Finally we overlay the model from corporate America onto the Naval Postgraduate School to examine where socially responsible management control systems operate to control and adjust the overall socially responsible strategies.; Lieutenant Commander, United States Navy; Lieutenant Commander, United States Navy; Lieutenant Commander, United States Navy; Lieutenant Commander, United States Navy

A comparison of traditional and non-traditional management control systems

Cohen, Moshe; Haney, Randall M.
Fonte: Monterey, California. Naval Postgraduate School Publicador: Monterey, California. Naval Postgraduate School
Tipo: Tese de Doutorado
EN_US
Relevância na Pesquisa
105.9%
The Department of the Navy's approach to total quality management has been evolving for over a decade. Although, tremendous strides have been made at the highest levels within DON, resistance remains at the lower levels. Management control systems within the Government and particularly the military are very much traditional in nature. Adoption of total quality management necessitates a change of the current management control system. The authors compare a theoretical model of a traditional management control system with common elements of a total quality management control system. They also conduct a case study of an actual management control system in a corporation that successfully adopted the philosophy of total quality management. Modeling both types of management control systems and comparing both models to an actual total quality management control system provides a framework for stimulating discussion and learning at all levels in Department of the Navy, the Department of Defense and other Government Agencies.; Lieutenant Commander, United States Navy

Navy flying clubs management control systems and performance measures

Knepel, Aaron R.
Fonte: Monterey, California. Naval Postgraduate School Publicador: Monterey, California. Naval Postgraduate School
Tipo: Tese de Doutorado Formato: xii, 63 p.
Relevância na Pesquisa
75.72%
Approved for public release, distribution is unlimited; The Monterey Navy Flying Club has undergone tremendous change in the last decade by sustaining a painful downsizing due to the closure of Fort Ord and the substantial reduction in number of members, flight hours, aircraft, and staff. During the peak period when Fort Ord was open the volume of members and flight hours allowed informal short-term planning to fulfill all the clubs financial needs. Additionally, the club had an ample supply of surplus military aircraft along with significant free parts support. Currently, the club has depleted its supply of free parts support and is now faced with the dilemma of whether or not to keep one T-34 in compliance with an expensive Airworthiness Directive. The clubs current financial control measures are do not provide insight into the financial health of the organization. MWR provides financial statements but there is currently no analysis of the statements. The focus has been on short-term thinking that has led to other Navy Flying Clubs disbanding and aircraft that are otherwise airworthy being grounded due to insufficient funds to overhaul components. Monterey Navy Flying Club has been living in the short-term management mode and is still struggling to settle into its new environment of fewer members and aircraft. Navy Flying Clubs need to start assessing their maintenance and aircraft replacement needs and budgeting accordingly. Today the clubs have no plans to pay for replacement aircraft when the current aircraft become unserviceable. Monterey Navy Flying Club's focus has remained short term throughout this turbulent period. They have data to analyze...

Relación entre el desarrollo de sistemas de control de gestión y los recursos y capacidades caso : Teleperformance Colombia

Molina Castillo, David Fernando; Triana Hernández, Danny Andrés
Fonte: Facultad de administración Publicador: Facultad de administración
Tipo: info:eu-repo/semantics/masterThesis; info:eu-repo/semantics/acceptedVersion Formato: application/pdf
Publicado em 15/07/2015 SPA
Relevância na Pesquisa
75.75%
Siguiendo un marco teórico integrado por varios autores entorno a los sistemas de control de gestión a lo largo de varias décadas, este trabajo pretende estudiar y contrastar la relación entre el desarrollo de dichos sistemas y los recursos y capacidades. Para tal fin, se desarrolló un estudio de caso en Teleperformance Colombia (TC), una empresa dedicada a prestación de servicio de tercerización de procesos o business process outsourcing. En el estudio se establecieron dos variables para evaluar el desarrollo de sistema de control de gestión: el diseño y el uso. A su vez, para cada uno de ellos, se definieron los indicadores y preguntas que permitieran realizar la observación y posterior análisis. De igual manera, se seleccionaron los recursos y capacidades más importantes para el desarrollo del negocio: innovación, aprendizaje organizacional y capital humano. Sobre estos se validó la existencia de relación con el SCG implementado en TC. La información obtenida fue analizada y contrastada a través de pruebas estadísticas ampliamente utilizadas en este tipo de estudios en las ciencias sociales. Finalmente, se analizaron seis posibles relaciones de las cuales, solamente se ratificó el relacionamiento positivo entre uso de sistema de control gestión y el recurso y capacidad capital humano. El resto de relacionamientos...

Workability of a management control model in service organizations: a comparative study of reactive, proactive and coactive philosophies

Imoniana, Joshua Onome
Fonte: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade Publicador: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; ; ; ; Formato: application/pdf
Publicado em 01/01/2006 ENG
Relevância na Pesquisa
75.73%
The main objective of this study was to compare and contrast the three philosophies of management control models in the process of decision-making, namely reactive, proactive and the coactive. The research methodology was based on literature review and descriptive-exploratory approach and additionally a survey of 20 service organizations were carried out in order to enhance the analysis of the state of the art. To execute the aforementioned, firstly, we highlight the fundamentals of the reactive, proactive and coactive models. Secondly, compared the management behaviors in the three approaches, hitherto highlighting the concepts and their practical application, thus retrieving the management relationships in the organization. By so doing we draw the hypothesis that, middle and top managers who adopt control models that are distant from a more coactive one, generally, spend a greater number of working hours in problems solutions leaving little or no time for planning purposes. Finally, in order to consolidate this study we adopted a qualitative data gathering style of semi-structured instrument for the collection of data whereby a content analysis with the assistance of six categories were drawn. Results revealed that there is a need for a change in management paradigms so that firms are not only compared from the financial perspectives without analysis of management control models which according to this study...

MANAGEMENT CONTROL SYSTEMS AND THE INNOVATION PROCESS DOI:10.5773/rai.v1i1.634; SISTEMAS DE CONTROLE GERENCIAL E O PROCESSO DE INOVAÇÃO DOI:10.5773/rai.v1i1.634

Nisiyama, Edelcio Koitiro; Oyadomari, José Carlos Tiomatsu
Fonte: Universidade de São Paulo. Economia, Administração e Contabilidade Publicador: Universidade de São Paulo. Economia, Administração e Contabilidade
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Formato: application/pdf
Publicado em 24/04/2012 POR
Relevância na Pesquisa
95.84%
This research aims to identify the contributions of the international empirical studies for the development of Brazilian researches in the analyses of the relationships between the Management Control Systems (MCS) and the innovation. The innovation is a process and as such has to be managed. This need for the innovation management emphasizes the relevance of the control systems because the suitability of the managerial controls in the different strategic contexts may be fundamental for the success of the organizations. This paper makes a brief review of the Simons (1995)’s Levers of Control model which is one of the most comprehensive organizational management models. Pointing out the importance of innovation in the organizational management, the paper shows a brief definition of innovation and makes a review of the recently published literature in the main international journals involving MCS and the innovation process. It is noticed that the theme is absent in the local literature, and internationally it is noticed a growing number of researches, however, the results are still diffused, which offer the possibility of exploring new opportunities of researches. In this context, the framework presented by Davila et al (2009) for analyses of controls and innovations under the strategic perspective provides a framework to advance in the researches aiming to analyze different ways of managerial controls that can stimulate the innovation and consequent positive effect on the organizational performance.; Esta pesquisa tem como objetivo identificar as contribuições dos estudos empíricos internacionais para o desenvolvimento de pesquisas brasileiras na análise dos relacionamentos entre o Sistema de Controle Gerencial (SCG) e a inovação. A inovação nas empresas é um processo e como tal precisa ser gerenciado. Essa necessidade de gestão da inovação enfatiza a relevância dos sistemas de controle...

USO DE SISTEMAS DE CONTROLE GERENCIAL NO PROCESSO DECISÓRIO EM HOSPITAIS: UM COMPARATIVO ENTRE OS GESTORES RESPONSÁVEIS PELA ADMINISTRAÇÃO E PELO CORPO CLÍNICO; USE OF MANAGEMENT CONTROL SYSTEMS IN DECISION MAKING PROCESS IN HOSPITALS: A COMPARISON BETWEEN MANAGERS RESPONSIBLE FOR THE ADMINISTRATION AND THE MEDICAL STAFF

Beuren, Ilse Maria; Dal Magro, Cristian Baú; Dias, Dirceu Rodrigues
Fonte: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP Publicador: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; ; ; ; ; ; Formato: application/pdf
Publicado em 17/04/2014 POR
Relevância na Pesquisa
95.87%
Profissionais da alta direção de organizações podem se diferenciar na utilização dos sistemas de controle gerencial para a implementação de estratégias, especialmente quando a formação técnica não está alinhada com conhecimentos de gestão. Este estudo objetiva verificar a percepção de uso dos sistemas de controle gerencial no processo decisório dos gestores responsáveis pela administração e pelo corpo clínico em hospitais. Pesquisa com caráter descritivo foi realizada por meio de um levantamento e abordagem quantitativa. A amostra da pesquisa constitui-se de 30 hospitais afiliados a FEHOESC e os respondentes compreendem 28 profissionais responsáveis pelo setor administrativo e 14 pelo setor técnico ou clínico. Os resultados apontam diferenças sistemáticas na utilização dos sistemas de controle gerencial, das informações financeiras e não financeiras e na implantação de estratégias nos hospitais entre os profissionais responsáveis pelo setor administrativo e os responsáveis pelo corpo técnico ou clínico. Conclui-se que os gestores responsáveis pelo setor administrativo demonstram uma percepção de maior uso das informações geradas pelos sistemas de controle gerencial no processo decisório...

Consideration of the Cultural Element in the Design of Management Control Systems of Foreign Firms: Case Study; Consideração do Elemento Cultural no Desenho de Sistemas de Controle de Gestão das Empresas Estrangeiras: Estudo de Casos

Sacramento da Silva, Adriane Fagundes; Universidade do Estado do Rio de Janeiro; Gomes, Josir Simeone; Universidade do Estado do Rio de Janeiro
Fonte: Universidade Federal de Minas Gerais - Departamento de Ciências Contábeis Publicador: Universidade Federal de Minas Gerais - Departamento de Ciências Contábeis
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Artigo Avaliado pelos Pares; Estudo de Caso; Formato: application/pdf
Publicado em 08/04/2011 POR
Relevância na Pesquisa
85.8%
In recent decades, researchers as Geert Hofstede (1997) and Fons Trompenaars (1994) began to study the role of national culture in the design of management control systems of organizations on the assumption that national culture appears as an important factor in managing the company. The so-called “divergent current” proposed to examine the impact of these differences on leadership styles, negotiation, people management, motivation and conflict management on the premise that the particular conditions require specific solutions, which can become inadequate when applied in other contexts. This study aims to identify if the cultural element is considered in the design of management control of foreign companies. It was examined the case of two organizations of foreign share control located in Rio de Janeiro that belong to dimensions: high hierarchical distance, collectivism, feminine, high uncertainty control, proposed by Hofstede. The results obtained suggest that some aspects of Brazilian Culture are preserved; but on the other hand, there is a transfer of management practices developed in countries of different cultures that consequently generate some conflicts in organizations.; Nas últimas décadas, pesquisadores como Geert Hofstede (1997) e Fons Trompenaars (1994) começaram a estudar o papel da cultura nacional no desenho dos sistemas de controle de gestão das organizações...

Avaliação do sistema de controle gerencial de uma empresa do setor químico: um estudo de caso; Evaluation of the management control system of a company of chemical sector: a case study

Faia, Valter da Silva; Universidade Estadual de Maringá Faculdade Cidade Verde; Milan, Joatan Bitencourt; Universidade Estadual de Maringá; Gomes, Josir Simeone; Universidade Unigranrio
Fonte: UFSC Publicador: UFSC
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Formato: application/pdf
Publicado em 26/04/2013 POR
Relevância na Pesquisa
75.71%
http://dx.doi.org/10.5007/2175-8069.2013v10n19p97Segundo Berry et al. (2009), os desafios para o projeto de sistemas de controle gerencial  destacam a importância de se considerarem as variáveis contexto social e cultura organizacional, assim como as medidas de natureza não financeira. O presente trabalho objetivou avaliar o sistema de controle de gestão da empresa de pequeno porte HK Química, confrontando a teoria com a prática por meio de estudo de caso. A coleta de dados constou da realização de entrevistas e por observação ativa. Os resultados evidenciam um sistema de controle de gestão organizacional bastante afastado do referencial teórico, concentrado somente em medidas financeiras. ; According to Berry et al. (2009), the challenges for the design of management control systems highlight the importance of considering the social context and organizational culture, as well as non-financial measures. The present study aimed to assess the management control system of the small company HK chemistry, confronting the theory with the practice through the case study method. Data collection consisted of conducting interviews and active observation. The results show an organizational management control system quite away from the theoretical framework...

Management control in internationalized enterprises: the case of the building company Norberto Odebrecht S.A; Controle gerencial em empresas internacionalizadas: o caso da construtora Noberto Odebrecht S.A

Rodrigues, Adriano; UNESP - São Paulo - SP; Gomes, Josir Simeone; UNERJ - Rio de Janeiro - RJ
Fonte: UFSC Publicador: UFSC
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Formato: application/pdf
Publicado em 01/01/2006 POR
Relevância na Pesquisa
75.78%
The article verify the impact provoked by the internationalization process upon the management control systems of the Building Company Odebrecht S.A. An exploratory research was undertaken through the case study technique and the main data collection was based upon two interviews. Thus the present study explores the relationship between the management controlling systems of the company and the reference plan extracted from the review of literature concerned, trying to evince the possible modifications adopted because of the internationalization process. The results found coincide with many aspects of the literature, especially the similarities between the control instruments foreseen by Odebrecht’s Managerial Technology (TEO) and the academic approaches presented on management control.; Este estudo verifica o impacto provocado pelo processo de internacionalização sobre os sistemas de controle gerencial da Construtora Norberto Odebrecht S.A. Para tanto, foi realizada uma pesquisa exploratória através do método de estudo de caso, sendo que a principal coleta de dados teve como base duas entrevistas. Deste modo, o estudo explora a relação entre os sistemas de controle gerencial da empresa com o plano de referência extraído da revisão da literatura...

Social capital and management control systems: a study of a non-government organization

Chenhall, Robert H.; Hall, Matthew; Smith, David
Fonte: Elsevier Publicador: Elsevier
Tipo: Article; PeerReviewed Formato: application/pdf
Publicado em /11/2010 EN; EN
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In this paper we use the concept of social capital to outline a distinctive approach to understanding the interplay between management control systems and the development of social connections in and between organisations. Social capital provides a comprehensive framework for examining the nature of social connections through its focus on both structural networks (bridging) and interpersonal relationships that predispose individuals towards mutually beneficial collective action (bonding). In doing so, social capital provides a means of considering how individuals react to management control systems in terms of the social ties that exist both within the organization and external to the organization. Using a case study of a non-government organization, we show how social capital is implicated in efforts to attract economic capital and cultural capital. We demonstrate how elements of a management control system can either enhance or inhibit the bonding and bridging dimensions of social capital with potential consequences on both economic and cultural capital. We highlight the mixed and sometimes contradictory effects of management control systems on social capital, and provide a powerful illustration of the role of management control systems in brokering alliances and bridging structural holes.