O papel da gestão por algoritmos como suporte para os sistemas de controle gerencial na economia compartilhada: um estudo sobre a percepção dos motoristas de empresas do transporte por aplicativo no contexto brasileiro

• Autor(a) principal: Avelar, Ewerton Alex
• Data de Publicação: 2022
• Outros Autores: Jordão, Ricardo Vinícius Dias, Ferreira, Gabriela Maria Couto, Silva, Beatriz Najela Ekaterina Ribeiro da
• 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/182036
• topic: Sistema de Controle Gerencial (SCG); Economia Compartilhada; Gestão por Algoritmos; 99 Tecnologia Ltda. (99TL); UBER; Management Control System (MCS); Sharing Economy; Algorithmic Management; 99 Tecnologia Ltda. (99TL); UBER

This paper aims to describe the role of algorithmic management as a support for the management control system (MCS) of 99 Tecnologia Ltda. (99TL) and UBER, considering the models porposed by Malmi and Brown (2008) and Jordão et al. (2013). Based on management and accounting theories, a qualitative, descriptive and documentary study was carried out. We used data from videos posted online of drivers who are digital influencers  and public documents of the analyzed companies. The results demonstrate that both companies used the tools of the MCS types described by Malmi and Brown (2008) and Jordão et al. (2013). Moreover, it was possible to verify (i) that the drivers adjusted to the MCS of these companies; (ii) that there was a strong interrelation between the tools of the different control types; and (iii) that the use of algorithms was important for the practical exercise of control in the sharing economy companies studied.