Fatores Contingenciais e Sistemas de Controle Gerencial: uma investigação nos supermercados paraibanos
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Data de Publicação: | 2023 |
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Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | ConTexto |
Texto Completo: | https://seer.ufrgs.br/index.php/ConTexto/article/view/128010 |
Resumo: | When considering the managerial difficulties of an organization, the Management Control System (MCS) is understood as a tool capable of guiding the strategic decision through the interpretation of available information. On the other hand, the Contingency Theory proposes that an organization is inserted in an environment, and therefore, is in constant interaction with the contingency variables. Therefore, the objective of this study was to analyze the association of contingency variables with the Management Control Systems in supermarkets in Paraíba. This is a quantitative, survey-type study. The population of this study is composed of supermarkets in the state of Paraíba. Through a Systematic Review of the Literature, it was found that this study shows a broader set of factors analyzed than the studies found, presenting as other differences the population, the profile of the respondents and the procedures adopted in the data analysis. Regarding the data analysis procedures, techniques of descriptive statistics, cluster analysis, multidimensional scaling and factor analysis were used. The results of this research confirm the relationship between the Theory of Contingency and the Management Control System, in addition to identifying which are the management practices most adopted by supermarkets. |
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Fatores Contingenciais e Sistemas de Controle Gerencial: uma investigação nos supermercados paraibanos When considering the managerial difficulties of an organization, the Management Control System (MCS) is understood as a tool capable of guiding the strategic decision through the interpretation of available information. On the other hand, the Contingency Theory proposes that an organization is inserted in an environment, and therefore, is in constant interaction with the contingency variables. Therefore, the objective of this study was to analyze the association of contingency variables with the Management Control Systems in supermarkets in Paraíba. This is a quantitative, survey-type study. The population of this study is composed of supermarkets in the state of Paraíba. Through a Systematic Review of the Literature, it was found that this study shows a broader set of factors analyzed than the studies found, presenting as other differences the population, the profile of the respondents and the procedures adopted in the data analysis. Regarding the data analysis procedures, techniques of descriptive statistics, cluster analysis, multidimensional scaling and factor analysis were used. The results of this research confirm the relationship between the Theory of Contingency and the Management Control System, in addition to identifying which are the management practices most adopted by supermarkets.Ao considerar as dificuldades gerenciais de uma organização o Sistema de Controle Gerencial (SCG) é entendido como uma ferramenta capaz de orientar a decisão estratégica por meio da interpretação das informações disponíveis. Por outro lado, a Teoria da Contingência propõe que uma organização está inserida em um ambiente, e por isso, está em constante interação com as variáveis contingenciais. 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. A população desse estudo é composta pelos supermercados do estado da Paraíba. Por meio de uma Revisão Sistemática da Literatura constatou-se que esse estudo evidencia um conjunto mais amplo de fatores analisados que os estudos encontrados, apresentando como outros diferenciais a população, o perfil dos respondentes e os procedimentos adotados na análise de dados. No tocante aos procedimentos de análise de dados, foram utilizadas técnicas de estatísticas descritivas, análise de agrupamento, escalonamento multidimensional e análise fatorial. Os resultados desta pesquisa ratificam a relação existente entre a Teoria da contingência e o Sistema de Controle Gerencial, além de identificar quais são as práticas gerenciais mais adotadas pelos supermercados.UFRGS2023-09-05info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/128010ConTexto - Contabilidade em Texto; v. 23 n. 54 (2023): v. 23, n. 54 (2023): maio/ago. 2023; 2-212175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/128010/89719Copyright (c) 2023 ConTexto - Contabilidade em Textoinfo:eu-repo/semantics/openAccessAires, MatheusLeonardo Cunha Callado, Aldo2023-09-05T16:53:18Zoai:seer.ufrgs.br:article/128010Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2023-09-05T16:53:18ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false |
dc.title.none.fl_str_mv |
Fatores Contingenciais e Sistemas de Controle Gerencial: uma investigação nos supermercados paraibanos |
title |
Fatores Contingenciais e Sistemas de Controle Gerencial: uma investigação nos supermercados paraibanos |
spellingShingle |
Fatores Contingenciais e Sistemas de Controle Gerencial: uma investigação nos supermercados paraibanos Aires, Matheus |
title_short |
Fatores Contingenciais e Sistemas de Controle Gerencial: uma investigação nos supermercados paraibanos |
title_full |
Fatores Contingenciais e Sistemas de Controle Gerencial: uma investigação nos supermercados paraibanos |
title_fullStr |
Fatores Contingenciais e Sistemas de Controle Gerencial: uma investigação nos supermercados paraibanos |
title_full_unstemmed |
Fatores Contingenciais e Sistemas de Controle Gerencial: uma investigação nos supermercados paraibanos |
title_sort |
Fatores Contingenciais e Sistemas de Controle Gerencial: uma investigação nos supermercados paraibanos |
author |
Aires, Matheus |
author_facet |
Aires, Matheus Leonardo Cunha Callado, Aldo |
author_role |
author |
author2 |
Leonardo Cunha Callado, Aldo |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Aires, Matheus Leonardo Cunha Callado, Aldo |
description |
When considering the managerial difficulties of an organization, the Management Control System (MCS) is understood as a tool capable of guiding the strategic decision through the interpretation of available information. On the other hand, the Contingency Theory proposes that an organization is inserted in an environment, and therefore, is in constant interaction with the contingency variables. Therefore, the objective of this study was to analyze the association of contingency variables with the Management Control Systems in supermarkets in Paraíba. This is a quantitative, survey-type study. The population of this study is composed of supermarkets in the state of Paraíba. Through a Systematic Review of the Literature, it was found that this study shows a broader set of factors analyzed than the studies found, presenting as other differences the population, the profile of the respondents and the procedures adopted in the data analysis. Regarding the data analysis procedures, techniques of descriptive statistics, cluster analysis, multidimensional scaling and factor analysis were used. The results of this research confirm the relationship between the Theory of Contingency and the Management Control System, in addition to identifying which are the management practices most adopted by supermarkets. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-09-05 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/128010 |
url |
https://seer.ufrgs.br/index.php/ConTexto/article/view/128010 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/128010/89719 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2023 ConTexto - Contabilidade em Texto info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2023 ConTexto - Contabilidade em Texto |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
UFRGS |
publisher.none.fl_str_mv |
UFRGS |
dc.source.none.fl_str_mv |
ConTexto - Contabilidade em Texto; v. 23 n. 54 (2023): v. 23, n. 54 (2023): maio/ago. 2023; 2-21 2175-8751 1676-6016 reponame:ConTexto instname:Universidade Federal do Rio Grande do Sul (UFRGS) instacron:UFRGS |
instname_str |
Universidade Federal do Rio Grande do Sul (UFRGS) |
instacron_str |
UFRGS |
institution |
UFRGS |
reponame_str |
ConTexto |
collection |
ConTexto |
repository.name.fl_str_mv |
ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS) |
repository.mail.fl_str_mv |
fernanda.momo@ufrgs.br||contexto@ufrgs.br |
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