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Este trabalho empírico tem como finalidade analisar o controlo de gestão e a
sua evolução numa das maiores e mais empreendedoras multinacionais de
origem portuguesa, líder no setor de cortiça a nível mundial, a Corticeira
Amorim, identificando se existe adaptação ou standardização dos sistemas de
controlo de gestão nas suas filiais internacionais.
Num primeiro momento, num ponto de vista teórico, estudou-se os sistemas
de controlo de gestão, analisando um conjunto de sistemas de controlo como
um package. De seguida, com base nos dados recolhidos através de entrevistas
realizadas ao administrador executivo da Corticeira Amorim e ao responsável
pelo Controlo de Gestão internacional da Amorim&Irmãos S.A., foi possível
recolher algumas conclusões, analisando-as posteriormente à luz dos conceitos
previamente vistos.
Através da análise do caso, foi possível depreender que os resultados obtidos
são coincidentes com alguns aspetos da literatura, nomeadamente o facto de
cada país ter a sua cultura e princípios, enquadramentos legais e contabilísticos
e características específicas, as práticas do controlo de gestão devem ser
adaptados aos diferentes contextos (Politico, económico e social) em que estão
inseridas.
Espera-se com isto, que os mecanismos de controlo de gestão se alterem em
detrimento das mudanças do meio envolvente de cada mercado.
This study has been designed specifically to analyse management control and development in one of the largest and most forward thinking multinationals - Corticeira Amorim, of Portuguese origin and world leader in the cork industry. The study sets out to establish whether management control systems are subject to adaptation or standardization by their international branches Initially, management control systems were studied from a purely theoretical angle, with a set of control systems being dealt with as a package. Using data gained from interviews both with the executive director of Corticeira Amorim and with the person responsible for the international management control of Amorim & Irmãos, it was possible to reach certain conclusions which were later analysed against familiar concepts. This analysis substantiated aspects recorded in the literature, namely that since each country has its own individual culture and principles, legal and accounting framework and specific characteristics, management control practices should be adapted accordingly. It is expected that management control mechanisms will be altered to suit differing market environments.
This study has been designed specifically to analyse management control and development in one of the largest and most forward thinking multinationals - Corticeira Amorim, of Portuguese origin and world leader in the cork industry. The study sets out to establish whether management control systems are subject to adaptation or standardization by their international branches Initially, management control systems were studied from a purely theoretical angle, with a set of control systems being dealt with as a package. Using data gained from interviews both with the executive director of Corticeira Amorim and with the person responsible for the international management control of Amorim & Irmãos, it was possible to reach certain conclusions which were later analysed against familiar concepts. This analysis substantiated aspects recorded in the literature, namely that since each country has its own individual culture and principles, legal and accounting framework and specific characteristics, management control practices should be adapted accordingly. It is expected that management control mechanisms will be altered to suit differing market environments.
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Controlo de gestão Contexto internacional Adaptação/standardização dos sistemas de controlo de gestão Management control International context Adaptation/standardization of management control systems