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O impacto da cultura organizacional nos sistemas de controlo de gestão nas pequenas e médias empresas portuguesas
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Resumo(s)
O presente estudo tem por finalidade analisar a relação entre a Cultura Organizacional, os 4 levers of control e a performance corporativa. Nesse sentido, procura responder a duas questões: "Os valores de controlo e flexibilidade estão relacionados com o uso dos Sistemas de Controlo de Gestão?" e "Os valores de controlo e flexibilidade têm impacto na performance das empresas?". Para esse efeito, utilizaram-se dados relativos a 2.073 empresas portuguesas de pequena e média dimensão (PME's), recolhidos através de um questionário dirigido a CEO's, CFO's e controllers. Foi obtida uma taxa de resposta de 9,32%. O estudo das PME's em Portugal assume particular importância devido à sua relevância na constituição do tecido empresarial.
Com base na Teoria da Contingência, os resultados sugerem que os sistemas de controlo interactivos estão associados com os valores de flexibilidade. No entanto, não foi encontrada relação entre os sistemas de controlo diagnóstico, os sistemas de crenças, os sistemas de restrições e os tipos de valores de controlo ou flexibilidade. Relativamente à performance corporativa, os resultados sugerem que empresas com valores de flexibilidade podem obter um desempenho superior relativamente às empresas com valores de controlo.
This study aims at inferring the possible connection, in existing companies operating in Portugal, between the Organizational Culture, the four levers of control and the Corporative Performance. Two main questions are addressed in this work: "Are the values of control and flexibility with the use of the Management Control Systems related?" and "Do the values of control and flexibility have an impact in the company's performance?". In order to draw some answers to these two questions, data from 2.073 small and medium size (SME's) Portuguese companies were collected by means of a questionnaire addressed to the company's CEO, CFO and controllers. The deliberate choice of SMEs for this study stems from their noticeable significance and overall fraction in the regional and national economy. A response rate of 9.32% to the questionnaire was obtained. Based on Contingency Theory analysis, the results indicate that the interactive systems of control are correlated with flexibility values. However, no correlation was found with the diagnostic control systems, the beliefs system, the restrictions system and the types of values of control or flexibility. Regarding the Corporative Performance, the results indicate that the companies with flexibility values outperform those with control values.
This study aims at inferring the possible connection, in existing companies operating in Portugal, between the Organizational Culture, the four levers of control and the Corporative Performance. Two main questions are addressed in this work: "Are the values of control and flexibility with the use of the Management Control Systems related?" and "Do the values of control and flexibility have an impact in the company's performance?". In order to draw some answers to these two questions, data from 2.073 small and medium size (SME's) Portuguese companies were collected by means of a questionnaire addressed to the company's CEO, CFO and controllers. The deliberate choice of SMEs for this study stems from their noticeable significance and overall fraction in the regional and national economy. A response rate of 9.32% to the questionnaire was obtained. Based on Contingency Theory analysis, the results indicate that the interactive systems of control are correlated with flexibility values. However, no correlation was found with the diagnostic control systems, the beliefs system, the restrictions system and the types of values of control or flexibility. Regarding the Corporative Performance, the results indicate that the companies with flexibility values outperform those with control values.
Descrição
Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Palavras-chave
Sistemas de Controlo de Gestão Cultura Organizacional Pequenas e médias empresas portuguesas Performance Management Control Systems Organizational Culture Portuguese small and medium size companies
Contexto Educativo
Citação
Maia, Inês Margarida Garcia (2013). "O impacto da cultura organizacional nos sistemas de controlo de gestão nas pequenas e médias empresas portuguesas". Dissertação de Mestrado, Universidade de Lisboa. Instituto Superior de Economia e Gestão.
Editora
Instituto Superior de Economia e Gestão