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O presente trabalho final de mestrado (TFM) tem como principal objetivo analisar o equilíbrio de controlo entre uma estrutura organizacional, caracterizada pela sua hierarquia, e o controlo de gestão nas organizações, bem como o impacto e influencia que esse equilíbrio de controlo tem na tomada de decisão face à mudança na envolvente. Procedeu-se à análise de um caso prático utilizando a Cruz Vermelha Portuguesa – Delegação de Braga como objeto de estudo para demonstrar a aplicação prática deste tema. A concretização deste estudo foi possível graças às informações providenciadas pela CVPB assim como pelos dados obtidos através da realização de entrevistas estruturadas aos membros da organização nos vários níveis hierárquicos. Neste sentido, conseguiu-se observar uma forte correlação entre os dois elementos: estrutura organizacional e CG, refletindo-se sobre elementos em comum como a autonomia, responsabilização e intensidade, e respetivo impacto na tomada de decisão face à mudança. Ao analisar esta correlação, na perspetiva dos elementos mencionados, conclui-se que a CVPB implementa um equilíbrio de controlo que permite à organização o bom funcionamento do dia a dia das suas operações, no entanto, também se observaram desequilíbrios de controlo que afetam negativamente a sua capacidade de tomar decisões de grande impacto e mudança para a organização em si, mesmo que estas sejam necessárias face à conjetura externa, i.e., mudanças na envolvente.
This Master’s Final Assignment (MFA) aims to analyze the balance of control between an organizational structure, characterized by its hierarchy, and the management control system in organizations, as well as the impact of the balance in the ability to make decisions when faced with changes in the surrounding environment. To facilitate this analysis and give a practical application, we used Cruz Vermelha Portuguesa – Delegação de Braga as a case study for this thesis. The making of this thesis and the study within it was only possible due to the information provided by CVPB, as well as the data obtained through interviews to the members of this organization, in its various hierarchal levels. To this effect, it was possible to immediately observe a strong correlation between the two main factor in this study: organizational structure and management control, which is reflected in the key common elements between the two such as accountability, autonomy and intensity. This indicated the balance of control in CVPB and its effect on decision making when faced with changes. After careful analysis of these common factors and the control balance they originate, I was able to conclude that CVPB implements a balance that allows for the organization’s day to day activities to run smoothly and without major disfunctions. However, with its imbalances in the control scope, CVPB’s ability to make large and holistically impactful decisions is negatively affected, therefore, not able to respond quickly to the changes it is faced with.
This Master’s Final Assignment (MFA) aims to analyze the balance of control between an organizational structure, characterized by its hierarchy, and the management control system in organizations, as well as the impact of the balance in the ability to make decisions when faced with changes in the surrounding environment. To facilitate this analysis and give a practical application, we used Cruz Vermelha Portuguesa – Delegação de Braga as a case study for this thesis. The making of this thesis and the study within it was only possible due to the information provided by CVPB, as well as the data obtained through interviews to the members of this organization, in its various hierarchal levels. To this effect, it was possible to immediately observe a strong correlation between the two main factor in this study: organizational structure and management control, which is reflected in the key common elements between the two such as accountability, autonomy and intensity. This indicated the balance of control in CVPB and its effect on decision making when faced with changes. After careful analysis of these common factors and the control balance they originate, I was able to conclude that CVPB implements a balance that allows for the organization’s day to day activities to run smoothly and without major disfunctions. However, with its imbalances in the control scope, CVPB’s ability to make large and holistically impactful decisions is negatively affected, therefore, not able to respond quickly to the changes it is faced with.
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Sistemas de controlo de gestão Estrutura organizacional Hierarquia Tomada de decisão Management control systems Organizational structure Hierarchy Decision making