Configuração de sistemas de controle gerencial como pacote: uma abordagem sistêmica
DOI:
https://doi.org/10.17524/repec.v19.e3778Palavras-chave:
Sistemas de Controle Gerencial, SCG, Subsistemas, Pacote, ControlesResumo
Objetivo: O objetivo do estudo é discutir uma estrutura teórica que contribua no processo de estabelecimento dos controles analíticos de SCG.
Método: O método empregado envolveu dois procedimentos. O primeiro diz respeito à revisão de literatura e o segundo refere-se ao estudo de caso de um modelo de SCG estruturado a partir do conceito de subsistemas.
Resultados: O primeiro resultado é a demonstração da relevância e contribuição da abordagem sistêmica na configuração dos controles analíticos do SCG. O segundo é a apresentação e discussão de uma proposta concreta e conceitualmente robusta de SCG configurado na perspectiva sistêmica. O terceiro resultado diz respeito à avaliação crítica do modelo de Malmi e Brown (2008) à luz da abordagem sistêmica.
Contribuições: Este trabalho apresenta contribuições efetivas para o ambiente acadêmico à medida em que adiciona novos conhecimentos no contexto dos estudos de SCG. O estudo contribui também com a prática empresarial à medida em que apresenta orientações conceituais e práticas que auxiliam profissionais envolvidos na implementação de SCG nas organizações.
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