Controles gerenciais e flexibilidade: um estudo qualitativo com gerentes do e-commerce

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Oyadomari, José Carlos Tiomatsu
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Membros da banca
Lima, Ronaldo Gomes Dultra de
Yen-Tsang, Chen
Mendonça Neto, Octavio Ribeiro de
Aguiar, Andson Braga
Controladoria Empresarial
Our society has found a new way of doing business. It is called e-commerce. With the expansion of the internet this form of shopping has been growing constantly and ways of managing this new sales channel is underexplored. Most employees in this new business model come from different fields of work. The flexibility of e-commerce allows for more aggressiveness, (in price, product, Communication and on distribution). Bringing about a need for specialized professionals in e -business. The internal process of turning the buying click on the website into an order delivered to the door of the buyer requires several steps (the Order Cycle); all of them quite different from the steps taken in physical retail, and cyber controls and cultural controls are an adaptation of the wholesale. E-commerce is surrounded by strategic uncertainties, which generates a demand for dexterity in the business, and this business has to be controlled in a different way, because it requires flexibility: in labor, both in training and in quantity and on the capacity of transport, i.e. pricing, competitive and online. Seeing as the market is competitive, stores should be simple and complex at the same time, since each client should see a different layout. Again the idea of flexibility, now referring to products displayed and individualized communication on the first page of the website. Seeking to compare theory to practice and to find solutions for this fast-growing market this paper brings to academic the gaps that were identified during interviews with renowned professionals from the largest e-commerce companies, according to E-bit. The research was exploratory, using the qualitative method that was as a methodology for data collection interviews with eight professionals from different companies. The collected data was processed through content analysis using the NVIVO software. The objective of this research was to investigate the perception of E-business professionals on the degree of flexibility of e-commerce compared to their previous experiences and fields; which are the main indicators used by these managers and which changes in scenario have made them more flexible in their decisions. The main results identified strategic uncertainties that made decision-making more flexible, indicators used in e-commerce that guide their actions, work methodology, procedures (the Order Cycle) and practical proposals for improvement . Still, it was found that companies are lacking in technology of the information and processes, integration of areas, support, monetary indexes (even for strategic areas) and scientific methodology for pricing, justifying the losses of the main e-commerce in Brazil. The research showed that is a cultural identity crisis between digital companies and the physical retail, and that there is a System of Information although not fully functional. In business that exerts peer-monitoring controls, the belief system is more latent. From one company to another the information differs in several respects, but they all converge when it comes on the perception that the electronic commerce is the future of sales and that marketplace is the main tool for further flexibility in this type of organization.
contabilidade gerencial , e-commerce , e-business , marketplace , tomada de decisão
CALIXTO, Anderson Luiz Bezerra. Controles gerenciais e flexibilidade: um estudo qualitativo com gerentes do e-commerce. 2016. 90 f. Dissertação (Controladoria Empresarial) - Universidade Presbiteriana Mackenzie, São Paulo .