Management control system (MCS) as a support to strategic decision-making: Study in a supermarket chain in the State of Ceará

Detalhes bibliográficos
Autor(a) principal: Alves Júnior, Zacarias Pinheiro
Data de Publicação: 2022
Outros Autores: Costas, Mario Helder Lopes, Cabral , Augusto Cézar de Aquino
Tipo de documento: Artigo
Idioma: por
Título da fonte: Contextus (Fortaleza. Online)
Texto Completo: http://periodicos.ufc.br/contextus/article/view/81677
Resumo: This research aims to investigate how the MCS provides support for strategic decision making at companies in the supermarket industry. To this end, a field research was conducted with a qualitative and descriptive approach, through the application of interviews. The research subjects were the associates and the president of a supermarket chain in the State of Ceará. Results evidenced that the MCSs are present in the decision making processes so as to assist associates and the president in strategic planning. However, the network needs to evolve and implement greater MCSs to meet the needs of all associates and the president.        
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spelling Management control system (MCS) as a support to strategic decision-making: Study in a supermarket chain in the State of CearáEl sistema de control de gestión (SCG) como apoyo a la toma de decisiones estratégicas: Estudio en una cadena de supermercados del Estado de Ceará Sistema de controle gerencial (SCG) como suporte à tomada de decisão estratégica: Estudo em uma rede de supermercado no Estado do Cearámanagement control systemsdecisionsupermarketplanningchainsistemas controles gerenciaisdecisãosupermercadoplanejamentoredesistemas de control de gestióndecisiónsupermercadosplanificaciónredThis research aims to investigate how the MCS provides support for strategic decision making at companies in the supermarket industry. To this end, a field research was conducted with a qualitative and descriptive approach, through the application of interviews. The research subjects were the associates and the president of a supermarket chain in the State of Ceará. Results evidenced that the MCSs are present in the decision making processes so as to assist associates and the president in strategic planning. However, the network needs to evolve and implement greater MCSs to meet the needs of all associates and the president.        Esta investigación tiene como objetivo investigar cómo el SCG proporciona apoyo a la toma de decisiones estratégicas en las empresas de la industria de los supermercados. Para ello, se realizó una investigación de campo con un enfoque cualitativo y descriptivo, mediante la aplicación de entrevistas. Los sujetos de la investigación fueron los socios y el presidente de una cadena de supermercados del Estado de Ceará. Los resultados evidenciaron que los SCGs están presentes en los procesos de toma de decisiones para ayudar a los asociados y al presidente en la planificación estratégica. Sin embargo, la red debe evolucionar e implementar mayores SCGs para satisfacer las necesidades de todos los asociados y del presidente.        Esta pesquisa tem como objetivo investigar de que modo o SCG dá suporte para a tomada de decisão estratégica nas empresas do ramo de supermercado. Para tal, realizou-se uma pesquisa de campo com abordagem qualitativa e descritiva, mediante a aplicação de entrevistas. Os sujeitos da pesquisa foram os associados e o presidente de uma rede de supermercado do Estado do Ceará. Os resultados evidenciaram que os SCGs estão presentes nos processos decisórios, de modo que, auxiliam os associados e ao presidente no planejamento estratégico. Porém, a rede precisa evoluir e implementar maiores SCGs para atender a necessidade de todos associados e do presidente.        FEAAC/UFC2022-12-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/ziphttp://periodicos.ufc.br/contextus/article/view/8167710.19094/contextus.2022.81677Contextus - Contemporary Journal of Economics and Management; Vol. 20 No. esp.: Special Edition - Controllership and Internal Control; e81677Contextus – Revista Contemporánea de Economía y Gestión; Vol. 20 Núm. esp.: Edición Especial - Contraloría y Control Interno; e81677Contextus – Revista Contemporânea de Economia e Gestão; v. 20 n. esp.: Edição Especial - Controladoria e Controle Interno; e816772178-92581678-2089reponame:Contextus (Fortaleza. Online)instname:Universidade Federal do Ceará (UFC)instacron:UFCporhttp://periodicos.ufc.br/contextus/article/view/81677/226663http://periodicos.ufc.br/contextus/article/view/81677/226785http://periodicos.ufc.br/contextus/article/view/81677/226786http://periodicos.ufc.br/contextus/article/view/81677/226787http://periodicos.ufc.br/contextus/article/view/81677/226788Copyright (c) 2022 Revista: apenas para a 1a. publicaçãoinfo:eu-repo/semantics/openAccessAlves Júnior, Zacarias Pinheiro Costas, Mario Helder Lopes Cabral , Augusto Cézar de Aquino2023-02-13T18:03:52Zoai:periodicos.ufc:article/81677Revistahttp://periodicos.ufc.br/contextusPUBhttp://periodicos.ufc.br/contextus/oairevistacontextus@ufc.br2178-92581678-2089opendoar:2023-02-13T18:03:52Contextus (Fortaleza. Online) - Universidade Federal do Ceará (UFC)false
dc.title.none.fl_str_mv Management control system (MCS) as a support to strategic decision-making: Study in a supermarket chain in the State of Ceará
El sistema de control de gestión (SCG) como apoyo a la toma de decisiones estratégicas: Estudio en una cadena de supermercados del Estado de Ceará
Sistema de controle gerencial (SCG) como suporte à tomada de decisão estratégica: Estudo em uma rede de supermercado no Estado do Ceará
title Management control system (MCS) as a support to strategic decision-making: Study in a supermarket chain in the State of Ceará
spellingShingle Management control system (MCS) as a support to strategic decision-making: Study in a supermarket chain in the State of Ceará
Alves Júnior, Zacarias Pinheiro
management control systems
decision
supermarket
planning
chain
sistemas controles gerenciais
decisão
supermercado
planejamento
rede
sistemas de control de gestión
decisión
supermercados
planificación
red
title_short Management control system (MCS) as a support to strategic decision-making: Study in a supermarket chain in the State of Ceará
title_full Management control system (MCS) as a support to strategic decision-making: Study in a supermarket chain in the State of Ceará
title_fullStr Management control system (MCS) as a support to strategic decision-making: Study in a supermarket chain in the State of Ceará
title_full_unstemmed Management control system (MCS) as a support to strategic decision-making: Study in a supermarket chain in the State of Ceará
title_sort Management control system (MCS) as a support to strategic decision-making: Study in a supermarket chain in the State of Ceará
author Alves Júnior, Zacarias Pinheiro
author_facet Alves Júnior, Zacarias Pinheiro
Costas, Mario Helder Lopes
Cabral , Augusto Cézar de Aquino
author_role author
author2 Costas, Mario Helder Lopes
Cabral , Augusto Cézar de Aquino
author2_role author
author
dc.contributor.author.fl_str_mv Alves Júnior, Zacarias Pinheiro
Costas, Mario Helder Lopes
Cabral , Augusto Cézar de Aquino
dc.subject.por.fl_str_mv management control systems
decision
supermarket
planning
chain
sistemas controles gerenciais
decisão
supermercado
planejamento
rede
sistemas de control de gestión
decisión
supermercados
planificación
red
topic management control systems
decision
supermarket
planning
chain
sistemas controles gerenciais
decisão
supermercado
planejamento
rede
sistemas de control de gestión
decisión
supermercados
planificación
red
description This research aims to investigate how the MCS provides support for strategic decision making at companies in the supermarket industry. To this end, a field research was conducted with a qualitative and descriptive approach, through the application of interviews. The research subjects were the associates and the president of a supermarket chain in the State of Ceará. Results evidenced that the MCSs are present in the decision making processes so as to assist associates and the president in strategic planning. However, the network needs to evolve and implement greater MCSs to meet the needs of all associates and the president.        
publishDate 2022
dc.date.none.fl_str_mv 2022-12-01
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 http://periodicos.ufc.br/contextus/article/view/81677
10.19094/contextus.2022.81677
url http://periodicos.ufc.br/contextus/article/view/81677
identifier_str_mv 10.19094/contextus.2022.81677
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv http://periodicos.ufc.br/contextus/article/view/81677/226663
http://periodicos.ufc.br/contextus/article/view/81677/226785
http://periodicos.ufc.br/contextus/article/view/81677/226786
http://periodicos.ufc.br/contextus/article/view/81677/226787
http://periodicos.ufc.br/contextus/article/view/81677/226788
dc.rights.driver.fl_str_mv Copyright (c) 2022 Revista: apenas para a 1a. publicação
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2022 Revista: apenas para a 1a. publicação
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/zip
dc.publisher.none.fl_str_mv FEAAC/UFC
publisher.none.fl_str_mv FEAAC/UFC
dc.source.none.fl_str_mv Contextus - Contemporary Journal of Economics and Management; Vol. 20 No. esp.: Special Edition - Controllership and Internal Control; e81677
Contextus – Revista Contemporánea de Economía y Gestión; Vol. 20 Núm. esp.: Edición Especial - Contraloría y Control Interno; e81677
Contextus – Revista Contemporânea de Economia e Gestão; v. 20 n. esp.: Edição Especial - Controladoria e Controle Interno; e81677
2178-9258
1678-2089
reponame:Contextus (Fortaleza. Online)
instname:Universidade Federal do Ceará (UFC)
instacron:UFC
instname_str Universidade Federal do Ceará (UFC)
instacron_str UFC
institution UFC
reponame_str Contextus (Fortaleza. Online)
collection Contextus (Fortaleza. Online)
repository.name.fl_str_mv Contextus (Fortaleza. Online) - Universidade Federal do Ceará (UFC)
repository.mail.fl_str_mv revistacontextus@ufc.br
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