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Advisor(s)
Abstract(s)
O controlo e a coordenação de uma rede de filiais e subsidiárias dispersas geograficamente e culturalmente é hoje um dos maiores desafios na gestão das multinacionais. No entanto, muitos
dos resultados já recolhidos sobre a eficácia e implementação dos vários mecanismos de
controlo não estão devidamente explicados e documentados (Brenner e Ambos, 2013). Neste
trabalho, à luz da teoria institucional, pretende-se identificar e estudar os fatores institucionais
(externos e internos) que influenciam a adoção de mecanismos de contabilidade e controlo de
gestão nas subsidiárias. Para isso, e depois de uma extensa revisão da literatura, foi efetuado
um estudo de caso (abordagem qualitativa) numa subsidiária pertencente a uma multinacional
japonesa, utilizando-se como enquadramento o modelo de Flamholtz, Das e Angeles (1985) e
de Flamholtz (1983, 1996) e sua interdependência com as variáveis analisadas. Os dados foram
recolhidos através de entrevistas semiestruturadas e da análise documental. A evidência
recolhida permitiu concluir que o sistema de controlo de gestão é influenciado pela empresamãe,
mas os fatores e entidades externas (os) só influenciam o sistema de controlo de gestão
através da estratégia de curto prazo definida para a subsidiária, pelo que não se pode concluir
que este sistema facilitou a sustentabilidade estratégica a longo prazo. Espera-se, com esta
investigação, contribuir para enriquecer a literatura sobre o funcionamento dos sistemas de
contabilidade e controlo de gestão nas multinacionais.
The control and coordination of a network of subsidiaries geographically and culturally dispersed is now one of the biggest challenges in the multinationals’ management. However, many of the results already collected on the effectiveness and implementation of various control mechanisms are not adequately explained and documented (Brenner & Both, 2013). In this work, as far as institutional theory is concerned, one aims to identify and study the institutional factors (external and internal) that influence the adoption of mechanisms of accounting and management control in the subsidiaries. For this, and after an extensive review of the literature, a case study (qualitative approach) was conducted in a subsidiary belonging to a Japanese multinational, using the model Flamholtz, Das and Angeles (1985) and Flamholtz (1983, 1996) and its interdependence with the variables analyzed, in which the data was collected through semi-structured interviews and documentary analysis. The analysis of this evidence concluded that the management control system is influenced by the parent company, but the factors and external entities (the) only influence the management control system through short-term strategy defined for the subsidiary, and one cannot conclude that this system might facilitate the strategic long-term sustainability. It is expected to contribute to enrich literature on the process of adopting the mechanisms of accounting and management control in multinationals.
The control and coordination of a network of subsidiaries geographically and culturally dispersed is now one of the biggest challenges in the multinationals’ management. However, many of the results already collected on the effectiveness and implementation of various control mechanisms are not adequately explained and documented (Brenner & Both, 2013). In this work, as far as institutional theory is concerned, one aims to identify and study the institutional factors (external and internal) that influence the adoption of mechanisms of accounting and management control in the subsidiaries. For this, and after an extensive review of the literature, a case study (qualitative approach) was conducted in a subsidiary belonging to a Japanese multinational, using the model Flamholtz, Das and Angeles (1985) and Flamholtz (1983, 1996) and its interdependence with the variables analyzed, in which the data was collected through semi-structured interviews and documentary analysis. The analysis of this evidence concluded that the management control system is influenced by the parent company, but the factors and external entities (the) only influence the management control system through short-term strategy defined for the subsidiary, and one cannot conclude that this system might facilitate the strategic long-term sustainability. It is expected to contribute to enrich literature on the process of adopting the mechanisms of accounting and management control in multinationals.
Description
Keywords
Ambiente Institucional Controlo de Gestão Corporate Social Responsability e Estratégia Expatriados Multinacional Sistema de Controlo de Gestão Subsidiária