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Abstract(s)
O ano de 2007 assinalou o início de uma crise financeira. Começou por ser uma crise norte-americana no mercado subprime, tornando-se uma crise praticamente global um ano depois (Acharya & Richardson, 2009; Mishkin, 2011). Nos termos da Teoria da Contingência, uma alteração relevante da envolvente externa, como foi o caso desta crise, tenderia a despoletar adaptações nos sistemas de controlo de gestão das organizações impactadas (Chenhall, 2003; Donaldson, 2001; Otley, 2016). Este trabalho teve como motivação avaliar a adaptação das empresas portuguesas do setor dos moldes à crise de 2007, com o intuito de entender os impactos que a mesma teve nos sistemas de controlo de gestão, e avaliar se estas empresas estão mais bem preparadas para enfrentar uma possível crise pós-COVID-19. Com esse objetivo, foram extraídas da literatura seis teoremas que relacionam sistemas de controlo de gestão e contextos de crise. Esses teoremas foram transformados em questões operacionais, posteriormente colocadas as seis empresas portuguesas do setor dos moldes na forma de entrevistas. A análise das respostas permitiu concluir que a adaptação dos sistemas de controlo de gestão destas empresas à crise não foi eficiente, dado que um uso interativo dos sistemas não foi verificado para lidar com o aumento da necessidade de processamento da informação. Ainda, a estratégia das empresas não é consistente com o restante contexto organizacional. A investigação permitiu também concluir que a preparação para uma eventual crise deve ser reforçada, nomeadamente através de uma redefinição estratégica direcionada para a inovação. O orçamento deve também ser acompanhado de sistemas não-financeiros.
The year of 2007 marked the beginning of a financial crisis. It started as an american subprime crisis, becoming a practically global crisis a year later (Acharya & Richardson, 2009; Mishkin, 2011). Considering the Contingency Theory, a notorious change in the external environment, like this crisis was, would tend to cause adaptations on the management control systems of the affected organizations (Chenhall, 2003; Donaldson, 2001; Otley, 2016). This assignment aimed to evaluate the adaptation of portuguese moulding firms to the 2007 crisis, with the purpose of assessing if these firms are now better prepared to face an eventual post-COVID-19 crisis. With that goal, six theorems relating management control systems and crisis were extracted from the literature. These theorems were transformed into operational questions, afterwards posed to six portuguese firms operating in the moulding sector in the form of interviews. The analysis of the answers allowed to conclude that the adaptation of this firms’ management control systems to the crisis was not efficient, given that an interactive use of the systems was not verified when dealing with the increased need to process information. Moreover, the strategy adopted by these firms is not consistent with the remaining context. The investigation also allowed to conclude that the preparation to an imminent crisis should be reinforced, namely through strategic redefinition directed to innovation. Furthermore, the budget should be complemented by non-financial systems.
The year of 2007 marked the beginning of a financial crisis. It started as an american subprime crisis, becoming a practically global crisis a year later (Acharya & Richardson, 2009; Mishkin, 2011). Considering the Contingency Theory, a notorious change in the external environment, like this crisis was, would tend to cause adaptations on the management control systems of the affected organizations (Chenhall, 2003; Donaldson, 2001; Otley, 2016). This assignment aimed to evaluate the adaptation of portuguese moulding firms to the 2007 crisis, with the purpose of assessing if these firms are now better prepared to face an eventual post-COVID-19 crisis. With that goal, six theorems relating management control systems and crisis were extracted from the literature. These theorems were transformed into operational questions, afterwards posed to six portuguese firms operating in the moulding sector in the form of interviews. The analysis of the answers allowed to conclude that the adaptation of this firms’ management control systems to the crisis was not efficient, given that an interactive use of the systems was not verified when dealing with the increased need to process information. Moreover, the strategy adopted by these firms is not consistent with the remaining context. The investigation also allowed to conclude that the preparation to an imminent crisis should be reinforced, namely through strategic redefinition directed to innovation. Furthermore, the budget should be complemented by non-financial systems.
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Keywords
Sistemas de controlo de gestão Crise financeira global Setor dos moldes Management control systems Financial crisis Moulding sector