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Authors
Advisor(s)
Abstract(s)
A função de Controlo de Gestão desempenha um papel relevante na capacidade competitiva das empresas, e, por essa razão, merece destaque em qualquer organização de alguma dimensão e complexidade que opere nos dias de hoje. Muitos são os instrumentos à disposição dos gestores para que tomem as decisões de suporte à otimização da performance organizacional com a finalidade de contribuir para a melhoria da competitividade das empresas. Neste sentido, o presente estudo tem como objetivo geral caraterizar as práticas de controlo de gestão nas grandes empresas de Cabo Verde localizadas na ilha de Santiago. Para o efeito, para a concretização do estudo, procedeu-se à revisão da literatura e estudo empírico através da definição de seis questões de investigação, as quais foram analisadas através das respostas obtidas a partir de um questionário que foi realizado junto de 32 grandes empresas de Cabo Verde localizadas na ilha de Santiago. De acordo com os resultados obtidos verificou-se, que a grande maioria das empresas inquiridas, ou seja 88% das grandes empresas de Cabo Verde localizadas na ilha de Santiago já utilizam técnicas/práticas no âmbito do controlo de gestão. Os motivos mais importantes para a adoção destas práticas relacionam-se, sobretudo, com a necessidade de influenciar comportamentos para o alcance das metas e objetivos da empresa, necessidade de melhorar a eficiência/produtividade, apoio aos procedimentos de controlo interno, necessidade de evitar fraudes e erros não intencionais, apoio ao controlo do risco e do compliance e, exigências de divulgação por parte da contabilidade. Ao nível dos instrumentos mais utilizados, destacam-se a utilização dos orçamentos, utilização dos indicadores financeiros e não financeiros. Os principais fatores inibidores referidos pelos inquiridos que não utilizam estas práticas estão relacionados com alguma dificuldade dos indivíduos em compreender e utilizar novas práticas de controlo de gestão e sistemas de avaliação de desempenho e aos custos elevados dos novos softwares de contabilidade.
The Management Control function plays a relevant role in the competitive capacity of companies, and for this reason it deserves to be highlighted in any organization of some dimension and complexity that operates today. Many tools are available to managers to make the decisions to support the optimization of organizational performance in order to contribute to improving the competitiveness of companies. In this sense, the present study has as general objective to characterize the practices of management control in the large companies of Cape Verde located in the island of Santiago. For this purpose, the study was carried out by reviewing the literature and empirical study by defining 6 (six) research questions, which were analyzed through the answers obtained from a questionnaire that was carried out with 32 large companies in Cape Verde located on the island of Santiago. According to the results obtained, it was verified that the great majority of the companies surveyed, that is, 88% of the large companies of Cape Verde located in the island of Santiago already use techniques / practices in the scope of management control. The most important reasons for the adoption of these practices are related mainly to the need to influence behavior in order to reach the goals and objectives of the company, the need to improve efficiency / productivity, support to internal control procedures, the need to avoid unintentional fraud and error, support for risk control and compliance, and accounting disclosure requirements. At the level of the most used instruments, we highlight the use of budgets, the use of financial and non-financial indicators. The main inhibitory factors reported by respondents who do not use these practices are related to some individuals' difficulty in understanding and using new management control practices and performance appraisal systems and the high costs of new accounting software.
The Management Control function plays a relevant role in the competitive capacity of companies, and for this reason it deserves to be highlighted in any organization of some dimension and complexity that operates today. Many tools are available to managers to make the decisions to support the optimization of organizational performance in order to contribute to improving the competitiveness of companies. In this sense, the present study has as general objective to characterize the practices of management control in the large companies of Cape Verde located in the island of Santiago. For this purpose, the study was carried out by reviewing the literature and empirical study by defining 6 (six) research questions, which were analyzed through the answers obtained from a questionnaire that was carried out with 32 large companies in Cape Verde located on the island of Santiago. According to the results obtained, it was verified that the great majority of the companies surveyed, that is, 88% of the large companies of Cape Verde located in the island of Santiago already use techniques / practices in the scope of management control. The most important reasons for the adoption of these practices are related mainly to the need to influence behavior in order to reach the goals and objectives of the company, the need to improve efficiency / productivity, support to internal control procedures, the need to avoid unintentional fraud and error, support for risk control and compliance, and accounting disclosure requirements. At the level of the most used instruments, we highlight the use of budgets, the use of financial and non-financial indicators. The main inhibitory factors reported by respondents who do not use these practices are related to some individuals' difficulty in understanding and using new management control practices and performance appraisal systems and the high costs of new accounting software.
Description
Mestrado em Controlo de Gestão e dos Negócios
Keywords
Controlo de gestão Práticas de controlo de gestão nas empresas de Cabo Verde Inquérito Management control Management control practices in Cape Verde companies Survey