Interface between management control systems and strategy and performance measures in a family business,

Oro, Ieda Margarete; Lavarda, Carlos Eduardo Facín

doi:10.1590/1808-057x201806490

Cited by 15 publications

(15 citation statements)

References 48 publications

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“…2020 Os SCGs vão muito além do que uma ferramenta de apoio às decisões, pois oferecem um amplo espectro de informações com mecanismos os que garantem que o comportamento e decisões dos colaboradores serão aderentes aos objetivos e estratégias das empresas (Truant, Broccardo, & Vanessa, 2019). Inúmeros objetivos têm sido atribuídos aos SCGs, garantindo que sua utilização pode auxiliar na orientação das organizações, a fim de buscar níveis organizacionais mais desenvolvidos, como os de relação com o cumprimento dos objetivos estratégicos, e inovação de produtos e serviços (Oro & Lavarda, 2019).…”

Section: Utilização Dos Sistemas De Controles Gerenciaisunclassified

“…As organizações com modelo de gestão familiar geralmente são reconhecidas como pouco propensas ao risco, elas são em sua maioria conservadoras e estagnadas, demonstrando dificuldade de ter uma visão inovadora e tecnológica (Kammerland & Essen, 2017). Nas empresas familiares a influência da gestão familiar reflete na utilização de controles estratégicos (Oro & Lavarda, 2019). Além disso, a utilização dos sistemas de controles gerenciais (SCG), tornam-se meios das empresas familiares prolongarem seu ciclo de vida e criar vantagens competitivas (Clinton, Mcadam, & Gamble, 2018).…”

Section: Introductionunclassified

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Análise Dos Sistemas De Controles Gerenciais E a Interface Com O Ciclo De Vida De Uma Indústria De Alimentos

Pederssetti

Krüger

2020

ABCustos

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O tempo da transição nas empresas familiares pode motivar a utilização dos sistemas de controle gerencial (SCGs), pois um dos meios da empresa prolongar seu ciclo de vida nesses ambientes de extrema complexidade e incerteza é compreender a função desses tais sistemas. A pesquisa tem como objetivo analisar como ocorre a interface do uso dos SCGs com o ciclo de vida de uma indústria alimentícia. A pesquisa classifica-se como estudo de caso de caráter descritivo com uma abordagem qualitativa, realizado por meio de um questionário. Os resultados demonstram que a empresa está posicionada no nível de Maturidade, em seu ciclo de vida organizacional. A empresa possui uma gama de ferramentas pautadas nos SCGs, porém a maioria delas são utilizadas apenas pela alta gestão, não sendo difundidas para a utilização por outros stakeholders. Os resultados possibilitaram a construção de um diagnóstico e a sugestão de iniciativas de melhorias, sendo classificados no quadrante de Sistema de Controle Diagnóstico proposto, com oportunidades no desenvolvimento de Sistemas para Focar Busca e Atenção e estratégia de Sistemas para Formular e Implementar a Estratégia Competitiva.

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Section: Utilização Dos Sistemas De Controles Gerenciaisunclassified

Section: Introductionunclassified

Análise Dos Sistemas De Controles Gerenciais E a Interface Com O Ciclo De Vida De Uma Indústria De Alimentos

Pederssetti

Krüger

2020

ABCustos

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“…Thus, the Z theory, highlighting the humanistic approach to the interaction organization within the company, proves that employees become loyal, increase the productivity and profit of the enterprise when they are confident in the stability of career advancement; have the ability to maintain a balance between working time and personal life, constantly develop, learn, expand their powers, make decisions, thereby increasing self-esteem; they trust each other, take care of themselves, are collectively responsible for what is happening. Only a strong corporate culture can provide all the following aspects (Ouchi, 1981;Ouchi & Wilkins, 1985): the involvement in the workflow forms a system of cognitive and affective perception of one's life for employees (Zhou, Chen, & Liu, 2019), • increases the level of job satisfaction (Mariati & Mauludin, 2018), although, in general, the latter significantly depends on the OC type (clan and hierarchical leadership positions) (Zhang & Li, 2013), • promotes innovation strategy implementation (Oro & Lavarda, 2019). Moreover, OC can rightfully be considered as its determinant (Naranjo-Valencia et al, 2011), • supports sustainability (from this point of view, it is crucial to encourage the development of cultural components that help to set high ethical standards in the organization) (Odiakaose ODOR, 2018).…”

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Organizational Culture and Business Strategy: Connection and Role for A Company Survival

Krupskyi¹,

Kuzmytska²

2020

CEBR

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The purpose of the article was 1) to assess the relationship between the organizational culture (OC) type and business strategy (BS); 2) to prove that OC influences the survival strategy success/implementation; 3) to contribute to the expansion of organizational theory by analyzing the Boston Consulting Group (BCG) strategy palette as the basis for developing an effective company survival strategy during the crisis. To achieve the purpose, correlation analysis between OC types (authors' typology) and BS (Boston Consulting Group and Miles & Snow Models) was used (561 employees of different industries participated in the survey; the data collected laid the foundation for the research). As a result, it was proved that 1) certain types of organizational culture correspond to certain types of strategies; 2) during the period when the company overcomes the recession, OC affects strategic innovation decisions; 3) building a sustainable business ecosystem enhances the positive impact. The main limitations of the study are 1) some elements of subjectivity assessment, 2) constant changes in OC and BS, 3) the probability of different subcultures coexistence. Implications for a Central European audience: The results confirmed that there is a need for managers to 1) take into account the organizational culture characteristics/features to implement chosen strategies successfully; 2) be ready to adapt the OC before the BS is approved; 3) adopt the idea that building an innovation ecosystem can be crucial to confront the crisis with confidence.

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“…O uso de incentivos em empresas familiares foi tema de trabalhos anteriores DEVARAJ;PATEL, 2017;SANTOS;SILVA, 2018;PAMPLONA;LEITE, 2020) e outros estudos examinaram a performance dessas empresas (BENNEDSEN et al, 2007;DEGENHART et al, 2016;CHUA et al, 2018;ETTORE;MAIA, 2019;ORO;LAVARDA, 2019;ALVES;GAMA, 2020). Nesse sentido, destacam-se Speckbacher e Wentges (2012), os quais investigaram o uso de medidas de desempenho par a definição de metas e no uso de incentivos.…”

Section: Contextualização E Problemática Da Pesquisaunclassified

“…família fundadora e de que forma esses aspectos influenciam na implementação e definição das estratégias. Assim sendo, a Controladoria irá exercer a função de agregar as áreas da empresa em um objetivo comum(ORO;LAVARDA, 2019).Speckbaher e Wentges (2012) reiteram que, quando os proprietários também atuam como gestores, espera-se que, nessa organização, as metas estratégicas não estejam declaradas de forma abrangente e explícita, pois os proprietários optam por não arcar com custos da divulgação de suas ideias para quem está de fora da empresa. Eles também consideram a opção de que as visões estratégicas sejam repassadas de forma direta e pessoalmente para os demais funcionários, dispensando-se a necessidade de anotações e elaborações de planejamentos mais rebuscados.Por sua vez, Mintzberg e Waters (1982) afirmam que, nas empresas familiares gerenciadas pelos proprietários, as metas estratégicas surgem, primeiramente, na mente deles e são implementadas informalmente em virtude da presença constante do proprietário.…”

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Avaliação de desempenho e incentivos em uma empresa familiar

Magnago¹

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The use of performance evaluation measurements linked to the granting of incentives aims to ensure that the entire organization's efforts are focused on meeting pre-established strategic goals. However, studies investigating the application of these instruments and their relationship with the monitoring of strategic goals in family businesses produce different results regarding the use or not of these instruments implicitly or explicitly by these companies, highlighting a field of research in the open. In this sense, this research sought to identify how performance evaluation measures are used to track strategic goals and provide incentives in a family business, based on the Agency Theory. Therefore, a single case study was carried out in a family business that operates in the wholesale and distribution sector. For data collection, semistructured interviews, document analysis, and direct non-participant observation were carried out, and the data were analyzed using Content Analysis. The findings showed that the family is present in the figure of the organization's shareholders, in the board of directors, and the company's presidency, demonstrating that the conduction of the business was delegated to nonfamily members because the family trusted in the organization's managers. It was also found that the company does not have structured strategic planning, with its goals and objectives arising from the preparation of the annual budget. The studied company uses performance evaluation measures in all its departments. But, as it is a wholesale and distribution company, the commercial department uses these measures with greater emphasis. The results also showed that, contrary to the expectations, this company, despite being familiar, makes little use of subjective measurements of performance, because, as it is a large company, the characteristics bring it closer to a non-family company. It was also found that the company links incentives to the achievement of goals previously established in the commercial department, but the other departments benefit from the incentives based on the financial result achieved. It is concluded, that the use of performance evaluation measures in monitoring the goals is an important mechanism for granting incentives in the researched company. However, it is necessary that these tools also contribute to monitoring the actions of managers to reduce conflicts of interest, as is the case in the company in this case. This research presents theoretical contributions by expanding the understanding of performance evaluation measures and incentives in family businesses. Further demonstrates that the use of "in-house" software to explicitly and formally monitor the company's indicators is demonstrated. In addition, it is possible to observe how the relationship between family and non-family members works in this company. The results can also contribute to managers by helping them to use and implement performance evaluation measurements in family businesses to strengthen relationships within organizat...

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Interface between management control systems and strategy and performance measures in a family business,

Cited by 15 publications

References 48 publications

Análise Dos Sistemas De Controles Gerenciais E a Interface Com O Ciclo De Vida De Uma Indústria De Alimentos

Análise Dos Sistemas De Controles Gerenciais E a Interface Com O Ciclo De Vida De Uma Indústria De Alimentos

Organizational Culture and Business Strategy: Connection and Role for A Company Survival

Avaliação de desempenho e incentivos em uma empresa familiar

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