Perception of industries santa catarina managers on the factors strategy, organizational structure and uncertainty with environmental management control system

Detalhes bibliográficos
Autor(a) principal: Turra, Salete
Data de Publicação: 2016
Outros Autores: Souza, Taciana Rodrigues de, Lavarda, Carlos Eduardo Facin
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Brasileira de Contabilidade e Gestão
Texto Completo: https://www.revistas.udesc.br/index.php/reavi/article/view/2316419004062015042
Resumo: The objective of the study is to identify the perception of managers of Santa Catarina industries on factors strategy, organizational structure and environmental uncertainty with the management control system. Thus, there was a descriptive research, survey and quantitative approach. Data collection occurred through a questionnaire with closed questions, adapted from the study Jokipii (2010). The questionnaire took place in October 2014 and was made available in electronic format for the high escalation managers and members who could play the roles of managers, directors and supervisors. The population consists of all industries in the State of Santa Catarina, associated to the Federation of Industries of the State of Santa Catarina (FIESC). The sample comprised 11 respondents of the questionnaire applied. The results show that as the strategy, most agreed that was quickly resolved when something unusual happened to the controls. As for the organizational structure, most agreed that the responsibilities are described and disseminated, there are routines for new employees who demonstrate commitment and comply with their duties. As for the environmental uncertainty, most predict changes in the economic environment, needs and market activities of competitors.
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spelling Perception of industries santa catarina managers on the factors strategy, organizational structure and uncertainty with environmental management control systemPercepción de los gestores de la industria de santa catarina sobre los factores de estrategia, estructura organizacional e incertidumbre ambiental con el sistema de control de gestiónPercepção dos gestores de indústrias catarinenses sobre os fatores estratégia, estrutura organizacional e incerteza ambiental com o sistema de controle gerencialsistema de controle gerencialestratégiaestrutura organizacionalincerteza ambientalmanagement control systemstrategyorganizational structureenvironmental uncertaintysistema de control de gestiónestrategiaestructura organizacionalincertidumbre ambientalThe objective of the study is to identify the perception of managers of Santa Catarina industries on factors strategy, organizational structure and environmental uncertainty with the management control system. Thus, there was a descriptive research, survey and quantitative approach. Data collection occurred through a questionnaire with closed questions, adapted from the study Jokipii (2010). The questionnaire took place in October 2014 and was made available in electronic format for the high escalation managers and members who could play the roles of managers, directors and supervisors. The population consists of all industries in the State of Santa Catarina, associated to the Federation of Industries of the State of Santa Catarina (FIESC). The sample comprised 11 respondents of the questionnaire applied. The results show that as the strategy, most agreed that was quickly resolved when something unusual happened to the controls. As for the organizational structure, most agreed that the responsibilities are described and disseminated, there are routines for new employees who demonstrate commitment and comply with their duties. As for the environmental uncertainty, most predict changes in the economic environment, needs and market activities of competitors.El objetivo del estudio es identificar la percepción de los gestores de las industrias de Santa Catarina sobre los factores estrategia, estructura organizacional e incertidumbre ambiental con el sistema de control gerencial. Así, se realizó una investigación descriptiva, con encuesta y con enfoque cuantitativo. La recopilación de datos se dio por medio de la aplicación de un cuestionario con preguntas cerradas, adaptado del estudio de Jokipii (2010). La aplicación del cuestionario tuvo lugar en octubre de 2014 y se facilitó en formato electrónico para los altos gestores de la alta escalación e integrantes que desempeñasen las funciones de gerentes, directores y supervisores. La población está compuesta por todas las industrias del Estado de Santa Catarina, asociadas a la Federación de Industrias del Estado de Santa Catarina (FIESC). La muestra estuvo conformada por 11 encuestados del instrumento de investigación aplicado. Los resultados muestran que en cuanto a la estrategia, la mayoría estuvo de acuerdo en que se resolvió prontamente cuando sucedió algo excepcional en los controles. En cuanto a la estructura organizacional, la mayoría coincidió en que se describen y se difunden las responsabilidades, existen rutinas para los nuevos empleados que demuestran compromiso y cumplen con sus atribuciones. En cuanto a la incertidumbre ambiental, la mayoría predice cambios en el entorno económico, en los requisitos y en las actividades de mercado de los competidores.O objetivo do estudo é identificar a percepção dos gestores de indústrias catarinenses sobre os fatores estratégia, estrutura organizacional e incerteza ambiental com o sistema de controle gerencial. Deste modo, realizou-se uma pesquisa descritiva, de levantamento e com abordagem quantitativa. A coleta dos dados ocorreu por meio da aplicação de um questionário com perguntas fechadas, adaptado do estudo de Jokipii (2010). A aplicação do questionário ocorreu no mês de outubro de 2014 e foi disponibilizado em formato eletrônico para gestores da alta escalação e integrantes que desempenhasse as funções de gerentes, diretores e supervisores. A população consiste em todas as indústrias do Estado de Santa Catarina, associadas à Federação das Indústrias do Estado de Santa Catarina (FIESC). A amostra foi composta 11 respondentes do instrumento de pesquisa aplicado. Os resultados mostram que quanto à estratégia, a maioria concordou que foi prontamente resolvido quando algo excepcional aconteceu com os controles. Quanto à estrutura organizacional, a maioria concordou que as responsabilidades estão descritas e disseminadas, há rotinas para novos funcionários que demonstram compromisso e cumprem com suas atribuições. Quanto à incerteza ambiental, a maioria preveem mudanças no ambiente econômico, nas exigências e atividades de mercado dos concorrentes.  Universidade do Estado de Santa Catarina — UDESC2016-05-27info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.revistas.udesc.br/index.php/reavi/article/view/231641900406201504210.5965/2764747104082015042Revista Brasileira de Contabilidade e Gestão; Vol. 4 No. 8 (2015); 042-057Revista Brasileira de Contabilidade e Gestão; Vol. 4 Núm. 8 (2015); 042-057Revista Brasileira de Contabilidade e Gestão; v. 4 n. 8 (2015); 042-0572764-747110.5965/231641900406reponame:Revista Brasileira de Contabilidade e Gestãoinstname:Universidade do Estado de Santa Catarina (UDESC)instacron:UDESCporhttps://www.revistas.udesc.br/index.php/reavi/article/view/2316419004062015042/5422Copyright (c) 2016 salete turra, Taciana Rodrigues de Souza, Carlos Eduardo Facin Lavardahttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessTurra, SaleteSouza, Taciana Rodrigues deLavarda, Carlos Eduardo Facin2023-09-19T13:17:58Zoai::article/5992Revistahttps://www.revistas.udesc.br/index.php/reavi/indexPUBhttps://www.revistas.udesc.br/index.php/reavi/oairbceg.ceavi@udesc.br || paulo.barth@udesc.br2764-74712764-7471opendoar:2023-09-19T13:17:58Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)false
dc.title.none.fl_str_mv Perception of industries santa catarina managers on the factors strategy, organizational structure and uncertainty with environmental management control system
Percepción de los gestores de la industria de santa catarina sobre los factores de estrategia, estructura organizacional e incertidumbre ambiental con el sistema de control de gestión
Percepção dos gestores de indústrias catarinenses sobre os fatores estratégia, estrutura organizacional e incerteza ambiental com o sistema de controle gerencial
title Perception of industries santa catarina managers on the factors strategy, organizational structure and uncertainty with environmental management control system
spellingShingle Perception of industries santa catarina managers on the factors strategy, organizational structure and uncertainty with environmental management control system
Turra, Salete
sistema de controle gerencial
estratégia
estrutura organizacional
incerteza ambiental
management control system
strategy
organizational structure
environmental uncertainty
sistema de control de gestión
estrategia
estructura organizacional
incertidumbre ambiental
title_short Perception of industries santa catarina managers on the factors strategy, organizational structure and uncertainty with environmental management control system
title_full Perception of industries santa catarina managers on the factors strategy, organizational structure and uncertainty with environmental management control system
title_fullStr Perception of industries santa catarina managers on the factors strategy, organizational structure and uncertainty with environmental management control system
title_full_unstemmed Perception of industries santa catarina managers on the factors strategy, organizational structure and uncertainty with environmental management control system
title_sort Perception of industries santa catarina managers on the factors strategy, organizational structure and uncertainty with environmental management control system
author Turra, Salete
author_facet Turra, Salete
Souza, Taciana Rodrigues de
Lavarda, Carlos Eduardo Facin
author_role author
author2 Souza, Taciana Rodrigues de
Lavarda, Carlos Eduardo Facin
author2_role author
author
dc.contributor.author.fl_str_mv Turra, Salete
Souza, Taciana Rodrigues de
Lavarda, Carlos Eduardo Facin
dc.subject.por.fl_str_mv sistema de controle gerencial
estratégia
estrutura organizacional
incerteza ambiental
management control system
strategy
organizational structure
environmental uncertainty
sistema de control de gestión
estrategia
estructura organizacional
incertidumbre ambiental
topic sistema de controle gerencial
estratégia
estrutura organizacional
incerteza ambiental
management control system
strategy
organizational structure
environmental uncertainty
sistema de control de gestión
estrategia
estructura organizacional
incertidumbre ambiental
description The objective of the study is to identify the perception of managers of Santa Catarina industries on factors strategy, organizational structure and environmental uncertainty with the management control system. Thus, there was a descriptive research, survey and quantitative approach. Data collection occurred through a questionnaire with closed questions, adapted from the study Jokipii (2010). The questionnaire took place in October 2014 and was made available in electronic format for the high escalation managers and members who could play the roles of managers, directors and supervisors. The population consists of all industries in the State of Santa Catarina, associated to the Federation of Industries of the State of Santa Catarina (FIESC). The sample comprised 11 respondents of the questionnaire applied. The results show that as the strategy, most agreed that was quickly resolved when something unusual happened to the controls. As for the organizational structure, most agreed that the responsibilities are described and disseminated, there are routines for new employees who demonstrate commitment and comply with their duties. As for the environmental uncertainty, most predict changes in the economic environment, needs and market activities of competitors.
publishDate 2016
dc.date.none.fl_str_mv 2016-05-27
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://www.revistas.udesc.br/index.php/reavi/article/view/2316419004062015042
10.5965/2764747104082015042
url https://www.revistas.udesc.br/index.php/reavi/article/view/2316419004062015042
identifier_str_mv 10.5965/2764747104082015042
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://www.revistas.udesc.br/index.php/reavi/article/view/2316419004062015042/5422
dc.rights.driver.fl_str_mv Copyright (c) 2016 salete turra, Taciana Rodrigues de Souza, Carlos Eduardo Facin Lavarda
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2016 salete turra, Taciana Rodrigues de Souza, Carlos Eduardo Facin Lavarda
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 Universidade do Estado de Santa Catarina — UDESC
publisher.none.fl_str_mv Universidade do Estado de Santa Catarina — UDESC
dc.source.none.fl_str_mv Revista Brasileira de Contabilidade e Gestão; Vol. 4 No. 8 (2015); 042-057
Revista Brasileira de Contabilidade e Gestão; Vol. 4 Núm. 8 (2015); 042-057
Revista Brasileira de Contabilidade e Gestão; v. 4 n. 8 (2015); 042-057
2764-7471
10.5965/231641900406
reponame:Revista Brasileira de Contabilidade e Gestão
instname:Universidade do Estado de Santa Catarina (UDESC)
instacron:UDESC
instname_str Universidade do Estado de Santa Catarina (UDESC)
instacron_str UDESC
institution UDESC
reponame_str Revista Brasileira de Contabilidade e Gestão
collection Revista Brasileira de Contabilidade e Gestão
repository.name.fl_str_mv Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)
repository.mail.fl_str_mv rbceg.ceavi@udesc.br || paulo.barth@udesc.br
_version_ 1797048020451196928

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