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Os Sistemas de Controlo de Gestão, se desenhados tendo em conta as necessidades das empresas, auxiliam-nas a cumprir a maior parte dos objetivos a que estas se propõem (Merchant & Van der Stede, 2007). Nos últimos anos, a evolução dos mercados, marcada pela existência de um maior dinamismo e necessidades incertas, fez com que o conceito de controlo de gestão ganhasse uma maior ênfase. Consequentemente, as empresas obrigaram-se a alterar as suas perspetivas e a tentar influenciar o comportamento dos seus trabalhadores, de forma a que estes se mantenham motivados e alinhados com a estratégia e objetivos definidos. A idealização deste Trabalho Final de Mestrado surge da necessidade de criar uma estrutura teórica que compare diferentes tipos de modelos constituintes dos Sistemas Integrados de Controlo de Gestão, mais especificamente o modelo de Execution Premium, o modelo de Ferreira & Otley e o modelo de Beyond Budgeting, por forma a identificar os principais atributos que diferenciam estes modelos, que processos os constituem e quais as consequências associadas ao uso e implementação destes sistemas. Através da análise deste estudo verificou-se que existem inúmeros atributos capazes de influenciar os comportamentos dentro de uma organização e que apenas através da identificação dos principais processos que constituem estes Sistemas Integrados é que se consegue identificar formas de os aprimorar, tentando ao máximo eliminar as consequências da sua utilização.
Management Control Systems, if designed accordingly to the company’s needs, help them to fulfil most of their goals (Merchant & Van der Stede, 2007). In recent years, the markets evolution, marked by a greater dynamism and uncertain needs, has made the concept of management control more prominent. Consequently, companies were forced to change their perspectives and try to influence their employee’s behaviour, in order to maintain them motivated and aligned with the strategy and goals defined. The elaboration of this Master’s Final Paper arises from the need to create a theoretical framework able to compare different types of models that compose the Integrated Management Control Systems, more specifically the Execution Premium model, Ferreira & Otley model and the Beyond Budgeting model, in order to identify the main attributes of differentiation between this models, what processes constitute them and the consequences associated with the use and implementation of these systems. Throughout the analysis of this study, it was found that there are numerous factors that can influence performance within an organisation and that, only after identifying the main processes that these Integrated System use is where we can identify ways to improve them, trying to eliminate the consequences of their use as much as possible.
Management Control Systems, if designed accordingly to the company’s needs, help them to fulfil most of their goals (Merchant & Van der Stede, 2007). In recent years, the markets evolution, marked by a greater dynamism and uncertain needs, has made the concept of management control more prominent. Consequently, companies were forced to change their perspectives and try to influence their employee’s behaviour, in order to maintain them motivated and aligned with the strategy and goals defined. The elaboration of this Master’s Final Paper arises from the need to create a theoretical framework able to compare different types of models that compose the Integrated Management Control Systems, more specifically the Execution Premium model, Ferreira & Otley model and the Beyond Budgeting model, in order to identify the main attributes of differentiation between this models, what processes constitute them and the consequences associated with the use and implementation of these systems. Throughout the analysis of this study, it was found that there are numerous factors that can influence performance within an organisation and that, only after identifying the main processes that these Integrated System use is where we can identify ways to improve them, trying to eliminate the consequences of their use as much as possible.
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Controlo de Gestão Atributos Processos Consequências Modelo de Execution Premium Modelo de Ferreira & Otley Modelo de beyond budgeting Management control Attributes Processes Consequences Execution Premium Model Ferreira & Otley model Beyond budgeting model