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Sistemas de controlo de gestão em PMEs familiares e não familiares
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Orientador(es)
Resumo(s)
Este estudo tem como objectivo conhecer e analisar as características empresariais e os factores associados à adopção e utilização de SCG, fazendo uma distinção entre empresas familiares e não familiares. Para esse efeito utilizaram-se as 2.961 respostas de um questionário dirigido a CEO's, CFO's e controllers de PME's de vários sectores.
Os resultados mostram que as empresas familiares utilizam menos SCG do que as empresas não familiares e que certas variáveis, como a dimensão da empresa, o dinamismo da envolvente externa e a formação académica do gestor, estão positivamente associadas à utilização de SCG. O estudo mostra ainda que a relação entre a formação académica do gestor e a utilização de SCG é mais fraca nas empresas familiares do que nas empresas não familiares. Pelo contrário, a relação entre as restantes variáveis independentes (PEU, estratégia, idade e experiência do gestor) e a utilização de SCG não é significativamente afectada pelo facto de a empresa ser familiar ou não.
This study analyzes the business characteristics and the external factors associated with the adoption and use of Management Control Systems, contrasting family and non-family firms. For this purpose, 2.961 responses to a questionnaire addressed to CEO's, CFO's and controllers of SMEs from various sectors were used. The results show that family firms use less Management Control Systems than non-family firms and that certain variables, such as the size of the company, the dynamism of the external environment and the academic training of the manager, are positively associated with the use of Management Control Systems. Additionally, the study shows that the relationship between academic education of the manager and the use of Management Control Systems is weaker for family firms than for non-family firms. Conversely, the relationship between the remaining independent variables (PEU, strategy, age and experience of the manager) and the use of Management Control Systems is not significantly affected by the type of ownership (family or non-family) of the firm.
This study analyzes the business characteristics and the external factors associated with the adoption and use of Management Control Systems, contrasting family and non-family firms. For this purpose, 2.961 responses to a questionnaire addressed to CEO's, CFO's and controllers of SMEs from various sectors were used. The results show that family firms use less Management Control Systems than non-family firms and that certain variables, such as the size of the company, the dynamism of the external environment and the academic training of the manager, are positively associated with the use of Management Control Systems. Additionally, the study shows that the relationship between academic education of the manager and the use of Management Control Systems is weaker for family firms than for non-family firms. Conversely, the relationship between the remaining independent variables (PEU, strategy, age and experience of the manager) and the use of Management Control Systems is not significantly affected by the type of ownership (family or non-family) of the firm.
Descrição
Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Palavras-chave
sistemas de controlo de gestão empresa familiar pequenas e médias empresas management control systems family firm small and medium enterprises
Contexto Educativo
Citação
Atalaia, Carlos Guilherme Gonçalves (2015). "Sistemas de controlo de gestão em PMEs familiares e não familiares". Dissertação de Mestrado, Universidade de Lisboa. Instituto Superior de Economia e Gestão.
Editora
Instituto Superior de Economia e Gestão