USO DAS ALAVANCAS DE CONTROLE DE SIMONS (1995) NA GESTÃO DE UMA COOPERATIVA AGROINDUSTRIAL

• Autor(a) principal: Pletsch, Caroline Sulzbach
• Data de Publicação: 2016
• Outros Autores: Lavarda, Carlos Eduardo Facin
• Tipo de documento: Artigo
• Idioma: por; eng
• Título da fonte: Revista de contabilidade e organizações
• Texto Completo: https://www.revistas.usp.br/rco/article/view/117375
• topic: Alavancas de Controle; Sistemas de Controle Gerencial; Cooperativa Agroindustrial.; Levers of Control. Management Control Systems. Cooperativa Agroindustrial.

The study aimed to verify how Simons control levers (1995) are used in the management of Cooperativa Agroindustrial. This is a case study in a Cooperativa Agroindustrial, with descriptive and qualitative characteristic. For data collection was used interviews, documents and observation. the categorized content analysis by themes, with the assistance of Nvivo® software and word clouds for data analysis was used. It was found that diagnostic systems (monitoring activities) and interactive systems (involvement of managers, encouraging organizational learning and the emergence of new ideas) are the most used in the organization, as they are used constantly and are part of the day day of the object of the study organization. Beliefs are disseminated in a clear and border systems form are not used only when there is a need to establish limits of performance and behavior are not used constantly.