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Este trabalho final de mestrado (TFM) tem como principal objetivo a discussão sobre o controlo de gestão e os sistemas de controlo de gestão, analisando os conteúdos lecionados e aplicados em Portugal e posteriormente identificar outros sistemas de controlo existentes para além destes. Este estudo foi possível devido à análise e pesquisa de dados sobre licenciaturas e mestrados lecionados no país através de várias entrevistas estruturadas diretamente com três professores de diferentes universidades, nomeadamente da Faculdade de Economia do Porto, Porto Business School e Nova School of Business and Economics. Para além da realidade observada no curso de mestrado em gestão com especialização em controlo de gestão na Universidade Católica do Porto. Neste sentido foi possível verificar quais os sistemas de controlo de gestão mais predominantes e seguidamente compara-los com as abordagens praticadas nas restantes universidades mais conceituadas na área. É também apresentado um modelo utilizado no Japão e pouco divulgado nas escolas de gestão consultadas, o Hoshin Karin. Posteriormente, menciona-se e aconselha-se na integração dos planos de estudo das unidades curriculares, o modelo combinado entre as metodologias Hoshin Karin e Balanced Scorecard, expondo todos as suas benesses e funcionalidades. Explorou-se ainda a evolução da gestão de desempenho nos últimos anos e como as organizações estão a mudar a forma como avaliam e reconhecem o desempenho dos seus trabalhadores. Paralelamente foi também alvo de estudo, quais os temas que atualmente mais influenciam o controlo de gestão e o desenvolvimento de uma possível conceção do futuro do controlo de gestão e do seu progresso.
This final work of master (TFM) has as main objective the discussion about management control and management control systems, analysing the contents taught and applied in Portugal and subsequently identify other existing control systems beyond these. This study was possible due to the analysis and research of data on undergraduate and master's degrees taught in the country through several structured interviews directly with three professors from different universities, namely the Porto Faculty of Economics, Porto Business School and Nova School of Business and Economics. In addition to the reality observed in the master's degree course in management with specialization in management control at the Catholic University of Porto. In this sense it was possible to verify which management control systems are the most prevalent and then compare them with the approaches practiced in the other more reputable universities in the area. A model used in Japan, the Hoshin Karin, which is little known in the management schools consulted, is also presented. Afterwards, the combined model between Hoshin Karin and Balanced Scorecard is mentioned and recommended for the integration of the study plans of the curricular units, exposing all its benefits and functionalities. The evolution of performance management in recent years and how organizations are changing the way they assess and recognize employee performance was also explored. In parallel, it was also studied which themes currently influence management control the most and the development of a possible conception of the future of management control and its progress.
This final work of master (TFM) has as main objective the discussion about management control and management control systems, analysing the contents taught and applied in Portugal and subsequently identify other existing control systems beyond these. This study was possible due to the analysis and research of data on undergraduate and master's degrees taught in the country through several structured interviews directly with three professors from different universities, namely the Porto Faculty of Economics, Porto Business School and Nova School of Business and Economics. In addition to the reality observed in the master's degree course in management with specialization in management control at the Catholic University of Porto. In this sense it was possible to verify which management control systems are the most prevalent and then compare them with the approaches practiced in the other more reputable universities in the area. A model used in Japan, the Hoshin Karin, which is little known in the management schools consulted, is also presented. Afterwards, the combined model between Hoshin Karin and Balanced Scorecard is mentioned and recommended for the integration of the study plans of the curricular units, exposing all its benefits and functionalities. The evolution of performance management in recent years and how organizations are changing the way they assess and recognize employee performance was also explored. In parallel, it was also studied which themes currently influence management control the most and the development of a possible conception of the future of management control and its progress.
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Keywords
Sistemas de controlo de gestão Modelos teóricos Management control systems Theoretical models