A package of controls for traditional budgeting replacement and organizational alignment : a case study of Corticeira Amorim
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Tipo de documento: | Dissertação |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10400.14/31335 |
Resumo: | Over the last few years, budgeting has been under great criticism, and the number of cases that have challenged the use of this traditional system is increasing. The present master thesis studies the case of Corticeira Amorim, a large Portuguese company that has abandoned the traditional budgeting process. The main objectives of this study are to identify the alternative adopted by the company in order to address to the management requirements that were previously ensured by the budget, and to determine the degree of internal alignment with the implemented model. In order to answer these research questions, 18 interviews were conducted with top-level managers and an online questionnaire was sent to 30 other members of the organization. The present study allowed concluding that, over the last years, the company has been developing, a set of norms and procedures that are adequate to its internal and external contingencies, in order to address the management requirements formerly assured by the traditional budget. This study also allowed concluding that the definition and dissemination of policies and procedures by the management control department is not a sufficient condition for their complete internal recognition. The main contribution of this work is to study management control systems as a "package" of controls, as well as to evaluate the perception and internalization of new management practices in employees. |
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A package of controls for traditional budgeting replacement and organizational alignment : a case study of Corticeira AmorimManagementTraditional budgeting abandonmentPackage of controlsBeyond budgetingCorticeira AmorimOrganizational changeGestãoAbandono do orçamento tradicionalPacote de controlosMudança organizacionalDomínio/Área Científica::Ciências Sociais::Economia e GestãoOver the last few years, budgeting has been under great criticism, and the number of cases that have challenged the use of this traditional system is increasing. The present master thesis studies the case of Corticeira Amorim, a large Portuguese company that has abandoned the traditional budgeting process. The main objectives of this study are to identify the alternative adopted by the company in order to address to the management requirements that were previously ensured by the budget, and to determine the degree of internal alignment with the implemented model. In order to answer these research questions, 18 interviews were conducted with top-level managers and an online questionnaire was sent to 30 other members of the organization. The present study allowed concluding that, over the last years, the company has been developing, a set of norms and procedures that are adequate to its internal and external contingencies, in order to address the management requirements formerly assured by the traditional budget. This study also allowed concluding that the definition and dissemination of policies and procedures by the management control department is not a sufficient condition for their complete internal recognition. The main contribution of this work is to study management control systems as a "package" of controls, as well as to evaluate the perception and internalization of new management practices in employees.Ao longo dos últimos anos, o processo de orçamentação tem vindo a ser alvo de grande crítica, e o número de casos de empresas que desafiaram o uso deste tradicional sistema é cada vez maior. O presente estudo recai sobre o caso da Corticeira Amorim, uma empresa portuguesa de grande dimensão que abandonou o processo de orçamento tradicional. Os principais objetivos deste estudo consistem em identificar a alternativa adotada pela empresa de forma a dar resposta aos requisitos de gestão que eram anteriormente respondidos pelo orçamento e, ainda, apurar o grau de alinhamento interno com o modelo implementado. Com o objetivo de responder às referidas questões de investigação, foram realizadas 18 entrevistas a gestores de alto nível e foi enviado um questionário online a outros 30 elementos da organização. O presente estudo permitiu concluir que, ao longo dos últimos anos, a empresa tem vindo a desenvolver, um conjunto de normas e procedimentos que se adequam às suas contingências internas e externas, de forma a responder aos requerimentos de gestão anteriormente endereçados pelo orçamento. Este estudo permitiu, ainda, concluir que a definição e propagação de políticas e procedimentos pelo departamento de controlo de gestão não é condição suficiente para o seu total reconhecimento interno. O principal contributo deste trabalho passa por estudar sistemas de controlo de gestão como um “pacote” de controlos, bem como avaliar a perceção e interiorização de novas práticas de gestão nos colaboradores.Marques, Luís Manuel DionísioSoares, Miguel Alberto ReisVeritati - Repositório Institucional da Universidade Católica PortuguesaPereira, Catarina Lopes2020-11-11T11:41:29Z2018-04-0320182018-04-03T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10400.14/31335TID:201963612enginfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-07-12T17:36:51Zoai:repositorio.ucp.pt:10400.14/31335Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T18:25:14.598898Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
A package of controls for traditional budgeting replacement and organizational alignment : a case study of Corticeira Amorim |
title |
A package of controls for traditional budgeting replacement and organizational alignment : a case study of Corticeira Amorim |
spellingShingle |
A package of controls for traditional budgeting replacement and organizational alignment : a case study of Corticeira Amorim Pereira, Catarina Lopes Management Traditional budgeting abandonment Package of controls Beyond budgeting Corticeira Amorim Organizational change Gestão Abandono do orçamento tradicional Pacote de controlos Mudança organizacional Domínio/Área Científica::Ciências Sociais::Economia e Gestão |
title_short |
A package of controls for traditional budgeting replacement and organizational alignment : a case study of Corticeira Amorim |
title_full |
A package of controls for traditional budgeting replacement and organizational alignment : a case study of Corticeira Amorim |
title_fullStr |
A package of controls for traditional budgeting replacement and organizational alignment : a case study of Corticeira Amorim |
title_full_unstemmed |
A package of controls for traditional budgeting replacement and organizational alignment : a case study of Corticeira Amorim |
title_sort |
A package of controls for traditional budgeting replacement and organizational alignment : a case study of Corticeira Amorim |
author |
Pereira, Catarina Lopes |
author_facet |
Pereira, Catarina Lopes |
author_role |
author |
dc.contributor.none.fl_str_mv |
Marques, Luís Manuel Dionísio Soares, Miguel Alberto Reis Veritati - Repositório Institucional da Universidade Católica Portuguesa |
dc.contributor.author.fl_str_mv |
Pereira, Catarina Lopes |
dc.subject.por.fl_str_mv |
Management Traditional budgeting abandonment Package of controls Beyond budgeting Corticeira Amorim Organizational change Gestão Abandono do orçamento tradicional Pacote de controlos Mudança organizacional Domínio/Área Científica::Ciências Sociais::Economia e Gestão |
topic |
Management Traditional budgeting abandonment Package of controls Beyond budgeting Corticeira Amorim Organizational change Gestão Abandono do orçamento tradicional Pacote de controlos Mudança organizacional Domínio/Área Científica::Ciências Sociais::Economia e Gestão |
description |
Over the last few years, budgeting has been under great criticism, and the number of cases that have challenged the use of this traditional system is increasing. The present master thesis studies the case of Corticeira Amorim, a large Portuguese company that has abandoned the traditional budgeting process. The main objectives of this study are to identify the alternative adopted by the company in order to address to the management requirements that were previously ensured by the budget, and to determine the degree of internal alignment with the implemented model. In order to answer these research questions, 18 interviews were conducted with top-level managers and an online questionnaire was sent to 30 other members of the organization. The present study allowed concluding that, over the last years, the company has been developing, a set of norms and procedures that are adequate to its internal and external contingencies, in order to address the management requirements formerly assured by the traditional budget. This study also allowed concluding that the definition and dissemination of policies and procedures by the management control department is not a sufficient condition for their complete internal recognition. The main contribution of this work is to study management control systems as a "package" of controls, as well as to evaluate the perception and internalization of new management practices in employees. |
publishDate |
2018 |
dc.date.none.fl_str_mv |
2018-04-03 2018 2018-04-03T00:00:00Z 2020-11-11T11:41:29Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10400.14/31335 TID:201963612 |
url |
http://hdl.handle.net/10400.14/31335 |
identifier_str_mv |
TID:201963612 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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1799131966440734720 |