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“Desenhados apropriadamente, os Sistemas de Controlo de Gestão influenciam o comportamento dos colaboradores de forma desejável e, consequentemente, aumentam a probabilidade de a organização atingir os seus objetivos” (Merchant & Van der Stede, 2003, p.4).
Os Sistemas de Controlo de Gestão (SGC) são matéria constante de investigação e produção científica e têm sido referidos por diversos autores como de importância vital para o bom funcionamento das organizações.
Entre as diferentes tipologias existentes que constituem os SCG, os controlos de resultados tem vindo a ser apontados pela literatura como sendo um dos controlos com maior capacidade motivacional e, consequentemente, de influência sobre o comportamento dos colaboradores dentro da organização.
O presente trabalho visa responder à questão “Em que medida o Sistema de Controlo de Resultados da Direção Técnica da EDP Gás Distribuição está em consonância com os critérios apontados pela literatura como desejáveis para a eficácia deste tipo de controlos?” e foi desenvolvido segundo uma metodologia do tipo estudo de caso, consistindo na análise de um caso único, realizado no âmbito de um estágio curricular e cuja informação foi obtida com recurso a análise documental, observação direta e participante, interação informal e entrevistas semiestruturadas a colaboradores, registos e benchmarking.
Desta análise conclui-se que, apesar das evidências encontradas irem no sentido dum elevado grau de cumprimento dos critérios apontados na literatura como essenciais à eficácia deste tipo de controlos, ainda há margem para algumas melhorias, como a clarificação pontual de conceitos e a agregação da informação.
“Designed properly, Management Control Systems influence employees’ behaviour in desirable ways and, consequently, increase the probability that the organization will achieve its goals” (Merchant & Van der Stede, 2003, p.4). Management Control Systems (MCS) are a subject-matter of continuous research and scientific output; numerous authors recognise their vital importance to the proper functioning of organisations. Among the different existing MCS typologies, result controls have been pointed out by the literature as one of the controls with greater motivational capabilities and, as such, with the ability to influence the behaviour of employees within the organization. The present study aims to answer the question: “In which way the Results Control System of ‘EDP Gás Distribuição Direção Técnica’ is in accordance with the criteria set out by the literature as desirable for the effectiveness of said controls?”. This study was developed under a case-study methodology consisting in the analysis of a single event and carried out under the auspices of an internship program. The information was obtained using document analysis, direct and participant observation, informal interaction and semi-structured interviews with employees, records and benchmarking. Given this analysis, the conclusion is that despite the evidence pointing to a high degree of compliance vis-à-vis the criteria discussed in the literature as being crucial to the effectiveness of said controls, there is scope for improvement, as occasional clarification of concepts and aggregation of information.
“Designed properly, Management Control Systems influence employees’ behaviour in desirable ways and, consequently, increase the probability that the organization will achieve its goals” (Merchant & Van der Stede, 2003, p.4). Management Control Systems (MCS) are a subject-matter of continuous research and scientific output; numerous authors recognise their vital importance to the proper functioning of organisations. Among the different existing MCS typologies, result controls have been pointed out by the literature as one of the controls with greater motivational capabilities and, as such, with the ability to influence the behaviour of employees within the organization. The present study aims to answer the question: “In which way the Results Control System of ‘EDP Gás Distribuição Direção Técnica’ is in accordance with the criteria set out by the literature as desirable for the effectiveness of said controls?”. This study was developed under a case-study methodology consisting in the analysis of a single event and carried out under the auspices of an internship program. The information was obtained using document analysis, direct and participant observation, informal interaction and semi-structured interviews with employees, records and benchmarking. Given this analysis, the conclusion is that despite the evidence pointing to a high degree of compliance vis-à-vis the criteria discussed in the literature as being crucial to the effectiveness of said controls, there is scope for improvement, as occasional clarification of concepts and aggregation of information.
Descrição
Palavras-chave
Sistema de controlo de gestão Sistema de controlo de resultados Critérios para a eficácia dos sistemas de controlo de resultados Management control system Results control system Criteria for eesults controls systems effectiveness