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Abstract(s)
As empresas familiares dispõem de características próprias que as diferenciam das demais e que lhes conferem determinadas vantagens e desvantagens. A nível mundial desempenham um papel muito importante no desenvolvimento da economia representando dois terços das empresas existentes. Em Portugal, revelam também bastante importância, quer em termos de criação de riqueza quer em termos de criação de postos de trabalho. Sendo que um bom controlo de gestão está associado a uma alta probabilidade de sucesso e as empresas familiares são fundamentais para a economia e para a
sociedade, este trabalho procura compreender melhor o modo como estas fazem a gestão do seu negócio e identificar quais os sistemas de controlo de gestão que utilizam. Assim, este estudo pretende fornecer um enquadramento do que se entende por empresa familiar e os aspetos que a caracterizam, e por controlo de gestão e as teorias e práticas associadas. O objetivo é relacionar ambos e perceber de que forma as características destas empresas influenciam a sua gestão e a escolha dos mecanismos de controlo de gestão. Por último, recorri ao estudo de caso de duas empresas familiares portuguesas de forma a comparar a literatura com a realidade das mesmas.
A family business bears unique characteristics that differentiate itself from other companies, providing it certain advantages and disadvantages. They perform a very relevant role on the economic development representing 65% to 80% of world trade. In Portugal, its relevance is even higher, not only in terms of GDP but also in terms of job creation. Considering the link between a good management control system and higher probability of success, and considering the key role of family businesses to the economy and to the society in general, this work aims to better understanding how family owned companies manage its business and which type of management control systems are used. In this context, the present work’s goal is to present a family business framework, highlighting its specific characteristics and management control related theories and practices. Also this work aims to relate both concepts and understand how these companies’ specific characteristics influence the management style and the choice of management control platforms. Lastly, I’ve used case studies concerning two Portuguese family businesses to confront theory and real life.
A family business bears unique characteristics that differentiate itself from other companies, providing it certain advantages and disadvantages. They perform a very relevant role on the economic development representing 65% to 80% of world trade. In Portugal, its relevance is even higher, not only in terms of GDP but also in terms of job creation. Considering the link between a good management control system and higher probability of success, and considering the key role of family businesses to the economy and to the society in general, this work aims to better understanding how family owned companies manage its business and which type of management control systems are used. In this context, the present work’s goal is to present a family business framework, highlighting its specific characteristics and management control related theories and practices. Also this work aims to relate both concepts and understand how these companies’ specific characteristics influence the management style and the choice of management control platforms. Lastly, I’ve used case studies concerning two Portuguese family businesses to confront theory and real life.
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Keywords
Gestão Empresas familiares Mecanismos de Controlo de Gestão Management Family owned companies Management Control Systems