Variáveis contingenciais e sistemas de controle gerencial: uma investigação nos supermercados paraibanos
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da UFPB |
Texto Completo: | https://repositorio.ufpb.br/jspui/handle/123456789/22819 |
Resumo: | In detriment of the corporate uncertainties imposed by the current market, it is evident that the decision making process of an organization is a complex routine and must consider a large number of variables to mitigate such uncertainties and direct the best decision making. In this process, the Management Control System (MCS) is conceptualized as a tool capable of guiding the strategic decision through the interpretation of available information. The contingency theory proposes that an organization is inserted in an environment, and thus, is in constant interaction with the contingential variables inherent to this location. In view of this, the objective of this study was to analyze the association of contingential variables with the Management Control Systems in supermarkets in Paraiba. It is a quantitative study, of the survey type, which made use of a questionnaire as an instrument of information collection, presenting a reliability test of the collected data of 95.8%. The study was developed from two groups of the same population, the first consisting of supermarkets in Paraíba associated with a chain, and the second consisting of establishments not associated with a chain. The contingency variables studied in this research are: environmental uncertainty, technology, strategy, structure and size, and the SCG variables were: innovative organic culture, formal controls and strategy for differentiating competitors. Regarding data analysis procedures, descriptive statistics techniques were used, mainly to achieve the first specific objective, in addition to Spearman correlation analysis, Mann-Whitney U test, cluster analysis, multidimensional scaling and factor analysis to achieve the general objective, as well as the other specific ones. The results of this research state that the most adopted practices by supermarkets regarding the SCG are the following: i) differentiation by offering products at a lower selling price than competitors; ii) achieve the lowest cost; iii) offer a better mix of products; iv) cost control; v) control of the practiced margins; vi) take advantage of opportunities quickly; and vii) enable informal access to superiors. |
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Variáveis contingenciais e sistemas de controle gerencial: uma investigação nos supermercados paraibanosTeoria da contingênciaSistema de controle gerencialSupermercadosContingency theoryManagement control systemSupermarketsCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISIn detriment of the corporate uncertainties imposed by the current market, it is evident that the decision making process of an organization is a complex routine and must consider a large number of variables to mitigate such uncertainties and direct the best decision making. In this process, the Management Control System (MCS) is conceptualized as a tool capable of guiding the strategic decision through the interpretation of available information. The contingency theory proposes that an organization is inserted in an environment, and thus, is in constant interaction with the contingential variables inherent to this location. In view of this, the objective of this study was to analyze the association of contingential variables with the Management Control Systems in supermarkets in Paraiba. It is a quantitative study, of the survey type, which made use of a questionnaire as an instrument of information collection, presenting a reliability test of the collected data of 95.8%. The study was developed from two groups of the same population, the first consisting of supermarkets in Paraíba associated with a chain, and the second consisting of establishments not associated with a chain. The contingency variables studied in this research are: environmental uncertainty, technology, strategy, structure and size, and the SCG variables were: innovative organic culture, formal controls and strategy for differentiating competitors. Regarding data analysis procedures, descriptive statistics techniques were used, mainly to achieve the first specific objective, in addition to Spearman correlation analysis, Mann-Whitney U test, cluster analysis, multidimensional scaling and factor analysis to achieve the general objective, as well as the other specific ones. The results of this research state that the most adopted practices by supermarkets regarding the SCG are the following: i) differentiation by offering products at a lower selling price than competitors; ii) achieve the lowest cost; iii) offer a better mix of products; iv) cost control; v) control of the practiced margins; vi) take advantage of opportunities quickly; and vii) enable informal access to superiors.NenhumaTem sido argumentado que o processo gerencial está cada vez mais complexo a medida em que um maior número de fatores externos influencia o desempenho da organização. Diante disso, o objetivo deste estudo consistiu em analisar a associação das variáveis contingenciais com os Sistemas de Controle Gerencial nos supermercados paraibanos. Trata-se de um estudo quantitativo, do tipo survey, o qual fez uso de um questionário com perguntas estruturadas como instrumento de coleta de informações, apresentando um teste de confiabilidade dos dados coletados de 95,8%. O estudo foi desenvolvido a partir de 56 supermercados, segregados em dois grupos da mesma população, sendo o primeiro composto pelos supermercados paraibanos associados a uma rede, e o segundo constituído pelos estabelecimentos não associados a uma rede. As variáveis contingenciais estudadas nessa pesquisa são: incerteza ambiental, tecnologia, estratégia, estrutura e porte, e as variáveis do SCG foram: cultura orgânica inovadora, controles formais e estratégia de diferenciação dos concorrentes. No tocante aos procedimentos de análise de dados, foram utilizadas técnicas de estatísticas descritivas, principalmente para alcançar o primeiro objetivo específico, além da análise de correlação de Spearman, teste Mann-Whitney U, análise de agrupamento, escalonamento multidimensional e análise fatorial para alcançar o objetivo geral, bem como os demais específicos. Os resultados desta pesquisa afirmam que as práticas mais adotadas pelos supermercados no tocante ao SCG são as seguintes: i) diferenciação por ofertar produtos ao menor preço de venda que os concorrentes; ii) alcançar o menor custo; iii) ofertar um melhor mix de produtos; iv) controle dos custos; v) controle das margens praticadas; vi) aproveitar de forma rápidas as oportunidades; e vii) possibilitar um acesso informal aos superiores.Universidade Federal da ParaíbaBrasilFinanças e ContabilidadePrograma de Pós-Graduação em Ciências ContábeisUFPBCallado, Aldo Leonardo Cunhahttp://lattes.cnpq.br/2210545587344776Aires, Matheus de Farias2022-05-12T16:44:12Z2022-03-252022-05-12T16:44:12Z2022-02-22info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesishttps://repositorio.ufpb.br/jspui/handle/123456789/22819porAttribution-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nd/3.0/br/info:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UFPBinstname:Universidade Federal da Paraíba (UFPB)instacron:UFPB2022-08-09T14:36:54Zoai:repositorio.ufpb.br:123456789/22819Biblioteca Digital de Teses e Dissertaçõeshttps://repositorio.ufpb.br/PUBhttp://tede.biblioteca.ufpb.br:8080/oai/requestdiretoria@ufpb.br|| diretoria@ufpb.bropendoar:2022-08-09T14:36:54Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB)false |
dc.title.none.fl_str_mv |
Variáveis contingenciais e sistemas de controle gerencial: uma investigação nos supermercados paraibanos |
title |
Variáveis contingenciais e sistemas de controle gerencial: uma investigação nos supermercados paraibanos |
spellingShingle |
Variáveis contingenciais e sistemas de controle gerencial: uma investigação nos supermercados paraibanos Aires, Matheus de Farias Teoria da contingência Sistema de controle gerencial Supermercados Contingency theory Management control system Supermarkets CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Variáveis contingenciais e sistemas de controle gerencial: uma investigação nos supermercados paraibanos |
title_full |
Variáveis contingenciais e sistemas de controle gerencial: uma investigação nos supermercados paraibanos |
title_fullStr |
Variáveis contingenciais e sistemas de controle gerencial: uma investigação nos supermercados paraibanos |
title_full_unstemmed |
Variáveis contingenciais e sistemas de controle gerencial: uma investigação nos supermercados paraibanos |
title_sort |
Variáveis contingenciais e sistemas de controle gerencial: uma investigação nos supermercados paraibanos |
author |
Aires, Matheus de Farias |
author_facet |
Aires, Matheus de Farias |
author_role |
author |
dc.contributor.none.fl_str_mv |
Callado, Aldo Leonardo Cunha http://lattes.cnpq.br/2210545587344776 |
dc.contributor.author.fl_str_mv |
Aires, Matheus de Farias |
dc.subject.por.fl_str_mv |
Teoria da contingência Sistema de controle gerencial Supermercados Contingency theory Management control system Supermarkets CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
topic |
Teoria da contingência Sistema de controle gerencial Supermercados Contingency theory Management control system Supermarkets CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
In detriment of the corporate uncertainties imposed by the current market, it is evident that the decision making process of an organization is a complex routine and must consider a large number of variables to mitigate such uncertainties and direct the best decision making. In this process, the Management Control System (MCS) is conceptualized as a tool capable of guiding the strategic decision through the interpretation of available information. The contingency theory proposes that an organization is inserted in an environment, and thus, is in constant interaction with the contingential variables inherent to this location. In view of this, the objective of this study was to analyze the association of contingential variables with the Management Control Systems in supermarkets in Paraiba. It is a quantitative study, of the survey type, which made use of a questionnaire as an instrument of information collection, presenting a reliability test of the collected data of 95.8%. The study was developed from two groups of the same population, the first consisting of supermarkets in Paraíba associated with a chain, and the second consisting of establishments not associated with a chain. The contingency variables studied in this research are: environmental uncertainty, technology, strategy, structure and size, and the SCG variables were: innovative organic culture, formal controls and strategy for differentiating competitors. Regarding data analysis procedures, descriptive statistics techniques were used, mainly to achieve the first specific objective, in addition to Spearman correlation analysis, Mann-Whitney U test, cluster analysis, multidimensional scaling and factor analysis to achieve the general objective, as well as the other specific ones. The results of this research state that the most adopted practices by supermarkets regarding the SCG are the following: i) differentiation by offering products at a lower selling price than competitors; ii) achieve the lowest cost; iii) offer a better mix of products; iv) cost control; v) control of the practiced margins; vi) take advantage of opportunities quickly; and vii) enable informal access to superiors. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-05-12T16:44:12Z 2022-03-25 2022-05-12T16:44:12Z 2022-02-22 |
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 |
https://repositorio.ufpb.br/jspui/handle/123456789/22819 |
url |
https://repositorio.ufpb.br/jspui/handle/123456789/22819 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
Attribution-NoDerivs 3.0 Brazil http://creativecommons.org/licenses/by-nd/3.0/br/ info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Attribution-NoDerivs 3.0 Brazil http://creativecommons.org/licenses/by-nd/3.0/br/ |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
Universidade Federal da Paraíba Brasil Finanças e Contabilidade Programa de Pós-Graduação em Ciências Contábeis UFPB |
publisher.none.fl_str_mv |
Universidade Federal da Paraíba Brasil Finanças e Contabilidade Programa de Pós-Graduação em Ciências Contábeis UFPB |
dc.source.none.fl_str_mv |
reponame:Biblioteca Digital de Teses e Dissertações da UFPB instname:Universidade Federal da Paraíba (UFPB) instacron:UFPB |
instname_str |
Universidade Federal da Paraíba (UFPB) |
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UFPB |
institution |
UFPB |
reponame_str |
Biblioteca Digital de Teses e Dissertações da UFPB |
collection |
Biblioteca Digital de Teses e Dissertações da UFPB |
repository.name.fl_str_mv |
Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB) |
repository.mail.fl_str_mv |
diretoria@ufpb.br|| diretoria@ufpb.br |
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1801842993236279296 |