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Abstract(s)
No seguimento da realização do estágio na JUST STAY HOTELS foi considerado relevante estudar os sistemas de controlo de gestão aplicados pela empresa, tanto na sua estrutura de gestão interna, como nas relações interorganizacionais que estabelece com entidades externas nomeadamente na subcontratação relativa a duas áreas do seu negócio: compras e manutenção. Desta forma, com recurso a uma metodologia qualitativa, foi efetuado um estudo de caso com o propósito de descrever: (1) os sistemas de controlo de gestão, essenciais para a gestão interna da empresa e (2) os mecanismos de controlo de gestão mobilizados nas relações com as empresas subcontratadas. Adicionalmente, e dentro da temática das relações interorganizacionais, foi dado especial destaque ao papel dos boundary spanners, elementos da organização responsáveis pela gestão das relações entre empresas. A informação utilizada como suporte à execução do estudo de caso advém de três meios: entrevistas a elementos responsáveis pelas áreas de controlo de gestão e financeira, a análise documental e a observação direta decorrente do período de estágio. No estudo de caso realizado, foi possível enquadrar os diferentes mecanismos de controlos de gestão aplicados pela organização no modelo de Malmi e Brown (2008), no contexto intraorganizacional, e nos mecanismos de controlo de gestão interorganizacional propostos por Dekker (2004), no contexto interorganizacional. O papel dos boundary spanners é consistente com os resultados apresentados da literatura.
Following the internship at JUST STAY HOTELS, it was considered relevant to study the management control systems applied by the company, both in its internal structure and in the interorganizational relationships it establishes, namely with the subcontracting companies regarding two areas of its business: purchases and maintenance. Therefore, using a qualitative methodology, a case study was carried out with the purpose of describing: (1) management control systems, essential for the internal management of the company and (2) the management control mechanisms operated in the relationship with the subcontracted companies. In addition, and within the topic of interorganizational relationships, the role of boundary spanners was highlighted. The information collected to support the execution of the case study derives from three sources: interviews with elements responsible for the areas of management and financial control, documents analysis and direct observation. The case study allowed to fit the different management controls applied by the organization in the Malmi and Brown (2008) model, in the intraorganizational context, and in the interorganizational management control mechanisms proposed by Dekker (2004), in the interorganizational context. The analysis of the roles of boundary spanners is in line with the conclusions drawn from the literature.
Following the internship at JUST STAY HOTELS, it was considered relevant to study the management control systems applied by the company, both in its internal structure and in the interorganizational relationships it establishes, namely with the subcontracting companies regarding two areas of its business: purchases and maintenance. Therefore, using a qualitative methodology, a case study was carried out with the purpose of describing: (1) management control systems, essential for the internal management of the company and (2) the management control mechanisms operated in the relationship with the subcontracted companies. In addition, and within the topic of interorganizational relationships, the role of boundary spanners was highlighted. The information collected to support the execution of the case study derives from three sources: interviews with elements responsible for the areas of management and financial control, documents analysis and direct observation. The case study allowed to fit the different management controls applied by the organization in the Malmi and Brown (2008) model, in the intraorganizational context, and in the interorganizational management control mechanisms proposed by Dekker (2004), in the interorganizational context. The analysis of the roles of boundary spanners is in line with the conclusions drawn from the literature.
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Keywords
Sistemas de controlo de gestão Controlos interorganizacionais Boundary spanners Management control systems Interorganizational controls