AN STUDY ABOUT THE ASSOCIATION BETWEEN THE MANAGEMENT MODEL AND MANAGEMENT CONTROLS OF BRAZILIAN INDUSTRIES

• Autor(a) principal: Reginato, Luciane
• Data de Publicação: 2011
• Outros Autores: Guerreiro, Reinaldo
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1827
• topic: Management model; Management controls; Constructs.; Modelo de gestão; Controles gerenciais; Constructos.

The aim of this study was to investigate the association level between the management model elements and the types of management controls adopted by industrial companies in Brazil. The elements of the management model investigated in this study include organizing, planning, execution and control, while management controls were segregated into methods and costing systems, indicators of performance evaluation and philosophies and concepts applied for the purpose of managerial control. It were contacted 80 Brazilian industries, ranked by Exame magazine which annually publishes in the media Best Big Companies in Brazil, resulting in a return of 45 (56.3%). Data collection was developed through the application of research instrument answered by senior managers who might have a systemic vision of the company, which comprised the period from June to August 2009. For the data analysis techniques were applied to multivariate analysis, which consisted of descriptive statistics and structural equation modeling. The results showed significant levels of association between the variables within your construct and the construct management model showed significant association with the construct management controls, indicating therefore that the information organization, planning, execution and control of the management model have significant association with the types of management controls adopted by the companies investigated.