Structuring of management control systems by resident organizations in technological parks
Autor(a) principal: | |
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Data de Publicação: | 2024 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Ambiente Contábil |
Texto Completo: | https://periodicos.ufrn.br/ambiente/article/view/31503 |
Resumo: | 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. |
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Structuring of management control systems by resident organizations in technological parksEstructuración de sistemas de control de gestión por parte de organizaciones de residentes en parques tecnológicosEstruturação de sistemas de controle gerencial por organizações residentes em parques tecnológicosManagement Control SystemsScience ParksIncubated CompaniesEntrepreneurshipManagement Control SystemsSistemas de controle gerencialParques TecnológicosEmpresas IncubadasEmpreendedorismoSistemas de controle gerencialSistemas de Control de GestiónParques TecnológicosEmpresas IncubadasEmpreendedorismoSistemas de Control de GestiónPurpose: 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. Objetivo: La presente investigación hace énfasis en los modelos de sistema de control de gestión (MCS), con el objetivo de analizar la estructuración de los MCS de las empresas del Parque Científico y Tecnológico Guamá, permitiendo medir el nivel de estructuración de sus procesos de gestión. Metodología: Se trata de una investigación exploratoria desarrollada con enfoque cuantitativo, a través de una encuesta, aplicada en 15 empresas del Parque Científico y Tecnológico Guamá. Resultados: Los resultados indicaron que los empresarios residentes tienen sistemas de control de gestión estructurados, con mayor énfasis en los marcadores de planificación y control de resultados y menos estructuración de controles culturales y de comportamiento, en línea con los resultados obtenidos con la importancia atribuida por los gerentes al uso de MCS. Se concluyó que las empresas participantes de la investigación realizan una gestión equilibrada entre la planificación y el control operativo, con la necesidad de realizar acciones para estimular el uso de herramientas de gestión que ayuden en la difusión de la cultura y los controles de comportamiento. Contribuciones del Estudio: Como contribuciones prácticas, este estudio contribuyó a la mejora de la gestión de los Parques Tecnológicos, a partir del mapeo de las necesidades de sus usuarios. Como contribuciones académicas, creemos que comprender los factores de gestión que mejor se desarrollan y los que es necesario desarrollar para alcanzar niveles satisfactorios de los sistemas de control de gestión es fundamental para definir políticas internas de desarrollo de los procesos de gestión, avanzando así en la contribución social de investigación, la mejora teórica favorece a los emprendedores y sus emprendimientos, con beneficios para el ecosistema de parques tecnológicos y para la sociedad.Objetivo: A presente pesquisa enfatiza os modelos de sistema de controle gerencial, com o objetivo de analisar a estruturação dos SCGs das empresas incubadas no Parque de Ciência e Tecnologia Guamá, permitindo mensurar o nível de estruturação de seus processos de gestão. Metodologia: Trata-se de pesquisa exploratória desenvolvida com abordagem quantitativa, por meio da aplicação de questionários aplicados presencialmente em 15 empreendimentos do Parque de Ciência e Tecnologia Guamá. Resultados: Os resultados indicaram que os empreendedores residentes possuem sistemas de controle gerencial estruturados, com maior ênfase para marcadores de planejamento e controle de resultados e menor estruturação de controles culturais e comportamentais, coadunando com os resultados obtidos com a própria importância atribuída pelos gestores ao uso de SCG. Conclui-se que as empresas participantes da pesquisa realizam uma gestão equilibrada entre o planejamento e o controle operacional, com necessidade de realização de ações para estimular o uso de ferramentas gerenciais que auxiliem na divulgação da cultura e nos controles comportamentais. Contribuições do Estudo: Como contribuição prática, este estudo coopera para o aprimoramento da gestão de Parques Tecnológicos, a partir do mapeamento das necessidades de seus usuários. Como contribuição acadêmica, acreditamos que compreender fatores de gestão que estão melhor desenvolvidos e os que precisam se desenvolver para o atingimento de níveis satisfatórios de sistemas de controle gerencial é crítico para a definição de políticas internas de desenvolvimento dos processos de gestão, dessa forma, caminhando para a contribuição social da pesquisa, na qual o aprimoramento teórico favorece empreendedores e seus empreendimentos, com ganhos para o ecossistema dos parques tecnológicos e para a sociedade como um todo.Portal de Periódicos Eletrônicos da UFRN2024-01-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/3150310.21680/2176-9036.2024v16n1ID31503REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 No. 1 (2024): Jan./Jun.; 349-369REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 Núm. 1 (2024): Jan./Jun.; 349-369REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 16 n. 1 (2024): Jan./Jun.; 349-3692176-903610.21680/2176-9036.2024v16n1reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/31503/18165Copyright (c) 2024 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036http://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessMoreira, Márcia AthaydeCosta, Everaldo Marcelo Souza daFreitas, Carlos Augusto Santana de2024-01-05T11:16:46Zoai:periodicos.ufrn.br:article/31503Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2024-01-05T11:16:46Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false |
dc.title.none.fl_str_mv |
Structuring of management control systems by resident organizations in technological parks Estructuración de sistemas de control de gestión por parte de organizaciones de residentes en parques tecnológicos Estruturação de sistemas de controle gerencial por organizações residentes em parques tecnológicos |
title |
Structuring of management control systems by resident organizations in technological parks |
spellingShingle |
Structuring of management control systems by resident organizations in technological parks Moreira, Márcia Athayde 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 |
title_short |
Structuring of management control systems by resident organizations in technological parks |
title_full |
Structuring of management control systems by resident organizations in technological parks |
title_fullStr |
Structuring of management control systems by resident organizations in technological parks |
title_full_unstemmed |
Structuring of management control systems by resident organizations in technological parks |
title_sort |
Structuring of management control systems by resident organizations in technological parks |
author |
Moreira, Márcia Athayde |
author_facet |
Moreira, Márcia Athayde Costa, Everaldo Marcelo Souza da Freitas, Carlos Augusto Santana de |
author_role |
author |
author2 |
Costa, Everaldo Marcelo Souza da Freitas, Carlos Augusto Santana de |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Moreira, Márcia Athayde Costa, Everaldo Marcelo Souza da Freitas, Carlos Augusto Santana de |
dc.subject.por.fl_str_mv |
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 |
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 |
description |
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. |
publishDate |
2024 |
dc.date.none.fl_str_mv |
2024-01-02 |
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 |
https://periodicos.ufrn.br/ambiente/article/view/31503 10.21680/2176-9036.2024v16n1ID31503 |
url |
https://periodicos.ufrn.br/ambiente/article/view/31503 |
identifier_str_mv |
10.21680/2176-9036.2024v16n1ID31503 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.ufrn.br/ambiente/article/view/31503/18165 |
dc.rights.driver.fl_str_mv |
http://creativecommons.org/licenses/by-nc-sa/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
http://creativecommons.org/licenses/by-nc-sa/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Portal de Periódicos Eletrônicos da UFRN |
publisher.none.fl_str_mv |
Portal de Periódicos Eletrônicos da UFRN |
dc.source.none.fl_str_mv |
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 No. 1 (2024): Jan./Jun.; 349-369 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 Núm. 1 (2024): Jan./Jun.; 349-369 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 16 n. 1 (2024): Jan./Jun.; 349-369 2176-9036 10.21680/2176-9036.2024v16n1 reponame:Revista Ambiente Contábil instname:Universidade Federal do Rio Grande do Norte (UFRN) instacron:UFRN |
instname_str |
Universidade Federal do Rio Grande do Norte (UFRN) |
instacron_str |
UFRN |
institution |
UFRN |
reponame_str |
Revista Ambiente Contábil |
collection |
Revista Ambiente Contábil |
repository.name.fl_str_mv |
Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN) |
repository.mail.fl_str_mv |
||prof.mauriciocsilva@gmail.com |
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1799770190616985600 |