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The diagnostic and interactive uses of management control systems in the Portuguese financial services industry : an exploratory analysis
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Orientador(es)
Resumo(s)
Este estudo teve como objectivo analisar as relações entre perceived environmental uncertainty (PEU), estrutura organizacional, tecnologia e a utilização diagnóstica e interactiva dos sistemas de controlo de gestão (SCG) no sector financeiro português. O estudo é desenvolvido tendo por base a Teoria da Contingência e os Levers of Control e utiliza PLS-SEM para realizar as análises tendo por base dados de um inquérito realizado a 50 empresas do sector.
Os resultados indicam que níveis mais elevados de PEU estão associados a estruturas organizacionais mais descentralizadas e com maiores níveis de especificação e especialização de tarefas. O estudo também indica que níveis mais elevados de PEU estão associados a uma utilização mais intensiva dos SCG de forma diagnóstica e interactiva. Adicionalmente, os resultados sugerem que as empresas mais centralizadas e com níveis mais baixos de especificação e especialização de tarefas tendem a utilizar de forma mais intensiva um menor número de SCG quando comparadas com empresas mais descentralizadas e com maiores níveis de especificação e especialização de tarefas. Finalmente, a associação entre tecnologia e a utilização diagnóstica e interactiva dos SCG não é suportada estatísticamente.
The purpose of this research is to explore the relationships between perceived environmental uncertainty (PEU), organizational structure, technology and management control systems (MCS) diagnostic and interactive uses in the Portuguese financial services industry. The study is built upon the Contingency Theory and the Levers of Control framework and employs PLS-SEM to conduct the analyses on data from a survey of 50 firms. Results indicate that higher levels of PEU are associated with organizational structures that are more decentralized and that exhibit a higher degree of specification and specialization of tasks. This study also finds that higher levels of PEU are associated with a more intense use of MCS for diagnostic and interactive purposes. Additionally, results suggest that firms exhibiting higher centralization and lower levels of task specification and specialization will tend to use more intensively a lower number of MCS than more decentralized firms with higher levels of specification and specialization of tasks. Finally, the association between technology and MCS diagnostic and interactive uses were not found to be statistically significant.
The purpose of this research is to explore the relationships between perceived environmental uncertainty (PEU), organizational structure, technology and management control systems (MCS) diagnostic and interactive uses in the Portuguese financial services industry. The study is built upon the Contingency Theory and the Levers of Control framework and employs PLS-SEM to conduct the analyses on data from a survey of 50 firms. Results indicate that higher levels of PEU are associated with organizational structures that are more decentralized and that exhibit a higher degree of specification and specialization of tasks. This study also finds that higher levels of PEU are associated with a more intense use of MCS for diagnostic and interactive purposes. Additionally, results suggest that firms exhibiting higher centralization and lower levels of task specification and specialization will tend to use more intensively a lower number of MCS than more decentralized firms with higher levels of specification and specialization of tasks. Finally, the association between technology and MCS diagnostic and interactive uses were not found to be statistically significant.
Descrição
Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Palavras-chave
Portugal sector financeiro teoria contingencial levers of control sistemas de controle de gestão financial services contingency theory management control systems
Contexto Educativo
Citação
Basto, Florence Mendes Correia Carp Pinto (2013). "The diagnostic and interactive uses of management control systems in the Portuguese financial services industry : an exploratory analysis". Dissertação de Mestrado, Universidade de Lisboa. Instituto Superior de Economia e Gestão.
Editora
Instituto Superior de Economia e Gestão