Analysis of contingency factors and management control systems associated with sustainable management practices

• Autor(a) principal: Fernandes, Thayná de Oliveira
• Data de Publicação: 2023
• Outros Autores: Câmara, Renata Paes de Barros, Silva, Gilson Rodrigues da
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/28455
• topic: Management control systems; Contingency factors; Sustainable practice; Sistemas de control de gestión; Factores de contingencia; Práctica sostenible; Sistemas de controles gerenciais; Fatores contingênciais; Prática sustentável; Contabilidade gerencial; Controle gerencial; Práticas sustentáveis

Purpose: The objective of this study was to analyze how contingency factors and the use of management control systems are associated with sustainable management practices in organizations. Methodology: A field study (survey) was carried out through questionnaires and semi-structured interviews with managers linked to management control systems in two creative companies in the telecommunications sector. The sample has a non-probabilistic character and the data were treated using the content analysis technique of Bardin (2011). Results: The findings show that technology, organizational culture, suppliers and customers are contingency factors associated with the adoption of sustainable management practices by the organizations in the study. The research results indicate that the use of an interactive management control system is an essential tool. for the establishment of communication between managers and employees at operational levels of organizations, supporting the implementation of environmental management initiatives. Diagnostic control has been used to monitor goals and implement environmental management practices with a positive impact on organizational performance through indicators of cost reduction, profitability, customer satisfaction and increased sales. Contributions of the study: The study provided dissemination in the literature of studies on management controls from the perspective of the Theory of Contingency, above all, contributing to organizations to create environmental awareness allied to the improvement of their performance with management control practices. In addition, the research is relevant for organizations to develop actions to reorganize their processes and meet society's pressures for the adoption of sustainable practices, increasing competitiveness and improving organizational performance.