Avaliação do Sistema de Controle Gerencial sob a influência de fatores contingenciais: estudo de caso em um grupo econômico

Abstract

The system of managerial control (SCG) is shaped by the environment and by contingent factors that surround, and the structure of the SCG and the artifacts of managerial accounting using depend on the ability to adapt the internal factors to changes in the environment. The goal of the research is to assess the influence of contingent factors about setting and changing the system of managerial control of a group for classifying it as descriptive case study, bibliographic, documentary, qualitative and quantitative survey. The target population of the survey were the directors and managers of a group for the North region of Brazil, with 70 years of existence and 22 companies, having been validated 28 questionnaires. Were used Cronbach's alpha, descriptive statistics and structural equation modeling (MEE). The results indicated that the economic group faces a scenario with high level of complexity and diversity and that the most important strategies are speed in delivery, effective after-sales service, the broad distribution channel and low-cost production, in addition to the heavy use of financial and non-financial indicators, with decisions based on the goals of the planning. The economic group is proud of the social and environmental actions that undertakes, positioning within the Organization of sustainable best practices, using the marketing in favor of appreciation of your image and brands. It was concluded that: (i) the internal contingencies influence the SCG configuration; (ii) the internal contingencies has low influence on the changes in SCG, which occurs indirectly through the SGC configuration; (iii) the configuration of the SGC and the environment have a direct influence on the mutation of the SCG; (iv) external factors have little influence on the occurrence of internal contingent factors; (v) external contingent factors not directly influence the SCG configuration of the economic group.