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Diferenças nas práticas de controlo de gestão - Um estudo aplicado a empresas portuguesas
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Abstract(s)
Numa economia mundial cada vez mais volátil, face às constantes alterações ao nível financeiro (provocadas por guerras, novas tecnologias e novos mercados financeiros), as organizações que dispõem das ferramentas mais atuais e mais robustas, conseguem dar a resposta mais célere, eficaz e eficiente ao mercado concorrencial onde estão inseridas. O controlo de gestão é fundamental para dar aos gestores informações que possibilitam respostas eficazes a situações adversas. Nesse sentido, foi efetuada revisão bibliográfica aos principais autores científicos na área do Controlo de Gestão. Salientando-se os primórdios Scapens, Ezzamel, Burns e Baldvinsdottir (2002) ao nível internacional e, ao nível nacional, Vicente (2007). Foram igualmente, analisados artigos de diversos autores, mais contemporâneos. Este estudo analisa as diferenças nas práticas de Controlo de Gestão em empresas portuguesas, destacando as mudanças ocorridas na última década e os instrumentos mais utilizados em diferentes setores de atividade. Para tal, foi aplicada uma metodologia baseada em questionários direcionados a gestores empresariais, cujos resultados estatísticos revelaram padrões setoriais e tendências na evolução das práticas de controlo. Os resultados obtidos não divergem muito dos ocorridos no passado - conforme Scapens et al. (2002) e Vicente (2007) mencionam.
In an increasingly volatile world economy, faced with constant financial changes (caused by wars, new technologies and new financial markets), those with the most up-to-date and robust tools are able to respond more quickly, effectively and efficiently to the competitive and fierce market in which they operate. Management control is essential for providing managers with information that enables them to respond effectively to adverse situations. A bibliographical review was carried out of the main scientific authors in the field of Management Control. The works of Scapens, Ezzamel, Burns and Baldvinsdottir (2002) at an international level and Vicente (2007) at a national level stand out. Articles by various more contemporary authors were also analysed. This study analyses the differences in management control practices in Portuguese companies, highlighting the changes that have taken place over the last decade and the instruments most used in different sectors of activity. To this end, a methodology based on questionnaires aimed at business managers was applied, the statistical results of which revealed sectoral patterns and trends in the evolution of control practices. However, these do not differ much from what happened in the past - as Scapens et al. (2002) and Vicente (2007) mention.
In an increasingly volatile world economy, faced with constant financial changes (caused by wars, new technologies and new financial markets), those with the most up-to-date and robust tools are able to respond more quickly, effectively and efficiently to the competitive and fierce market in which they operate. Management control is essential for providing managers with information that enables them to respond effectively to adverse situations. A bibliographical review was carried out of the main scientific authors in the field of Management Control. The works of Scapens, Ezzamel, Burns and Baldvinsdottir (2002) at an international level and Vicente (2007) at a national level stand out. Articles by various more contemporary authors were also analysed. This study analyses the differences in management control practices in Portuguese companies, highlighting the changes that have taken place over the last decade and the instruments most used in different sectors of activity. To this end, a methodology based on questionnaires aimed at business managers was applied, the statistical results of which revealed sectoral patterns and trends in the evolution of control practices. However, these do not differ much from what happened in the past - as Scapens et al. (2002) and Vicente (2007) mention.
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Keywords
Evolução no controlo de gestão Instrumentos de controlo de gestão Fatores impulsionadores e condicionantes de mudanças Questionário Evolution in management control Changes in the instruments used Factors driving change Factors conditioning change Questionnaire