Structuring of management control systems by resident organizations in technological parks

• Autor(a) principal: Moreira, Márcia Athayde
• Data de Publicação: 2024
• Outros Autores: Costa, Everaldo Marcelo Souza da, Freitas, Carlos Augusto Santana de
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/31503
• topic: Management Control Systems; Science Parks; Incubated Companies; Entrepreneurship; Management Control Systems; Sistemas de controle gerencial; Parques Tecnológicos; Empresas Incubadas; Empreendedorismo; Sistemas de controle gerencial; Sistemas de Control de Gestión; Parques Tecnológicos; Empresas Incubadas; Empreendedorismo; Sistemas de Control de Gestión

Purpose: The present research emphasizes the models of management control system (MCS), with the objective of analyzing the structuring of Guamá Science and Technological Park  companies MCSs, allowing to measure the level of structuring of their management processes. Methodology: This is exploratory research developed with a quantitative approach, through a survey, applied in 15 enterprises at Guamá Science and Technological Park. Results: The results indicated that resident entrepreneurs have structured management control systems, with greater emphasis on planning markers and results control and less structuring of cultural and behavioral controls, in line with the results obtained with the importance attributed by managers to the use of MCS. It was concluded that the companies participating in the research conduct a balanced management between planning and operational control, with the need to conduct actions to stimulate the use of management tools that help in dissemination of culture and behavioral controls.                                                                         Contributions of the Study: As a practical contribution, this study contributed to improvement of technological Parks management, from the mapping of the needs of their users. As an academic contribution, we believe that understanding management factors that are best developed and those that need to be developed to achieve satisfactory levels of management control systems is critical for definition of internal development policies of management processes, thus, moving forward for the social contribution of the research, the theoretical improvement favors entrepreneurs and their ventures, with profits for ecosystem of technological parks and for general society.