Upper echelon characteristics and the use of management control systems: an integrative review

Detalhes bibliográficos
Autor(a) principal: Teles, João
Data de Publicação: 2019
Outros Autores: Mendes, Alcindo Cipriano Argolo, Lunkes, Rogério João
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Revista Científica Hermes
Texto Completo: https://revistahermes.com.br/index.php/hermes1/article/view/463
Resumo: Top management teams use Management Control Systems (MCS) to guide the performances of their subordinates and also the decisions made by them, promoting and implementing strategies based on the organizational behavior. The choices made by upper echelon members can determine how the organizational goals will be achieved by using MCS. This integrative review aims to examine the literature addressing the ways in which upper level executives use Management Control Systems in organizations, highlighting and categorizing the expected linkage between the use of MCS and upper echelons characteristics. The results allowed a synthesis of the theme based on the identification of a taxonomy for top managers’ characteristics that have influenced on MCS usages, as well as some provocative questions as a way of reflection for future researches.
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spelling Upper echelon characteristics and the use of management control systems: an integrative reviewCaracterísticas do alto escalão e o uso de sistemas de controle gerencial: uma revisão integrativaUpper EchelonManagement Control SystemsIntegrative Review.Alto EscalãoSistemas de Controle GerencialRevisão IntegrativaTop management teams use Management Control Systems (MCS) to guide the performances of their subordinates and also the decisions made by them, promoting and implementing strategies based on the organizational behavior. The choices made by upper echelon members can determine how the organizational goals will be achieved by using MCS. This integrative review aims to examine the literature addressing the ways in which upper level executives use Management Control Systems in organizations, highlighting and categorizing the expected linkage between the use of MCS and upper echelons characteristics. The results allowed a synthesis of the theme based on the identification of a taxonomy for top managers’ characteristics that have influenced on MCS usages, as well as some provocative questions as a way of reflection for future researches.Equipes de alto escalão utilizam Sistemas de Controle Gerencial (SCG) para guiar o desempenho e também as decisões dos seus subordinados, promovendo e implementando estratégias a partir do comportamento organizacional. As escolhas feitas pelos membros do alto escalão podem determinar como os objetivos organizacionais serão alcançados com o uso dos SCG. Esta revisão integrativa visa examinar a literatura abordando como os executivos do alto escalão utilizam os Sistemas de Controle Gerencial nas organizações, destacando e categorizando as relações esperadas entre as formas de uso dos SCG a partir das características dos membros da alta gestão. Os resultados permitiram a síntese do tema a partir da identificação de uma taxonomia para as características dos executivos de alto escalão que influenciam nas formas de uso dos SCG, assim como a exposição de algumas perguntas provocativas como forma de reflexão para futuras pesquisas.Fernando de Almeida Santos2019-05-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistahermes.com.br/index.php/hermes1/article/view/46310.21710/rch.v24i0.463Revista Científica Hermes; v. 24 (2019): maio a agosto; 359-381Revista Cientí­fica Hermes ; Vol. 24 (2019): maio a agosto; 359-381Revista Científica Hermes ; Vol. 24 (2019): maio a agosto; 359-3812175-055610.21710/rch.v24i0reponame:Revista Científica Hermesinstname:Instituto Paulista de Ensino (FIPEN)instacron:FIPENenghttps://revistahermes.com.br/index.php/hermes1/article/view/463/pdfCopyright (c) 2019 João Teles, Alcindo Cipriano Argolo Mendes, Rogério João Lunkeshttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessTeles, JoãoMendes, Alcindo Cipriano ArgoloLunkes, Rogério João2023-01-25T03:40:39Zoai:ojs.revistahermes.com.br:article/463Revistahttp://www.fipen.edu.br/hermes1/index.php/hermes1PUBhttp://www.fipen.edu.br/hermes1/index.php/hermes1/oai||hermes@fipen.edu.br2175-05562175-0556opendoar:2023-01-25T03:40:39Revista Científica Hermes - Instituto Paulista de Ensino (FIPEN)false
dc.title.none.fl_str_mv Upper echelon characteristics and the use of management control systems: an integrative review
Características do alto escalão e o uso de sistemas de controle gerencial: uma revisão integrativa
title Upper echelon characteristics and the use of management control systems: an integrative review
spellingShingle Upper echelon characteristics and the use of management control systems: an integrative review
Teles, João
Upper Echelon
Management Control Systems
Integrative Review.
Alto Escalão
Sistemas de Controle Gerencial
Revisão Integrativa
title_short Upper echelon characteristics and the use of management control systems: an integrative review
title_full Upper echelon characteristics and the use of management control systems: an integrative review
title_fullStr Upper echelon characteristics and the use of management control systems: an integrative review
title_full_unstemmed Upper echelon characteristics and the use of management control systems: an integrative review
title_sort Upper echelon characteristics and the use of management control systems: an integrative review
author Teles, João
author_facet Teles, João
Mendes, Alcindo Cipriano Argolo
Lunkes, Rogério João
author_role author
author2 Mendes, Alcindo Cipriano Argolo
Lunkes, Rogério João
author2_role author
author
dc.contributor.author.fl_str_mv Teles, João
Mendes, Alcindo Cipriano Argolo
Lunkes, Rogério João
dc.subject.por.fl_str_mv Upper Echelon
Management Control Systems
Integrative Review.
Alto Escalão
Sistemas de Controle Gerencial
Revisão Integrativa
topic Upper Echelon
Management Control Systems
Integrative Review.
Alto Escalão
Sistemas de Controle Gerencial
Revisão Integrativa
description Top management teams use Management Control Systems (MCS) to guide the performances of their subordinates and also the decisions made by them, promoting and implementing strategies based on the organizational behavior. The choices made by upper echelon members can determine how the organizational goals will be achieved by using MCS. This integrative review aims to examine the literature addressing the ways in which upper level executives use Management Control Systems in organizations, highlighting and categorizing the expected linkage between the use of MCS and upper echelons characteristics. The results allowed a synthesis of the theme based on the identification of a taxonomy for top managers’ characteristics that have influenced on MCS usages, as well as some provocative questions as a way of reflection for future researches.
publishDate 2019
dc.date.none.fl_str_mv 2019-05-31
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://revistahermes.com.br/index.php/hermes1/article/view/463
10.21710/rch.v24i0.463
url https://revistahermes.com.br/index.php/hermes1/article/view/463
identifier_str_mv 10.21710/rch.v24i0.463
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv https://revistahermes.com.br/index.php/hermes1/article/view/463/pdf
dc.rights.driver.fl_str_mv Copyright (c) 2019 João Teles, Alcindo Cipriano Argolo Mendes, Rogério João Lunkes
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2019 João Teles, Alcindo Cipriano Argolo Mendes, Rogério João Lunkes
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Fernando de Almeida Santos
publisher.none.fl_str_mv Fernando de Almeida Santos
dc.source.none.fl_str_mv Revista Científica Hermes; v. 24 (2019): maio a agosto; 359-381
Revista Cientí­fica Hermes ; Vol. 24 (2019): maio a agosto; 359-381
Revista Científica Hermes ; Vol. 24 (2019): maio a agosto; 359-381
2175-0556
10.21710/rch.v24i0
reponame:Revista Científica Hermes
instname:Instituto Paulista de Ensino (FIPEN)
instacron:FIPEN
instname_str Instituto Paulista de Ensino (FIPEN)
instacron_str FIPEN
institution FIPEN
reponame_str Revista Científica Hermes
collection Revista Científica Hermes
repository.name.fl_str_mv Revista Científica Hermes - Instituto Paulista de Ensino (FIPEN)
repository.mail.fl_str_mv ||hermes@fipen.edu.br
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