Controles gerenciais em uma rede de educação: caso do Claretiano - rede de educação
Oyadomari, José Carlos Tiomatsu
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Lima, Ronaldo Gomes Dultra de
Claretiano – Rede de Educação is a non-profit confessional organization administered by a religious congregation which acts in the educational market, marked by the strong regulation of the state and the increasing competition. Its confessional nature presents particular characteristics in accordance with its Mission and Principles. For instance, this institution undergoes the expansion and consolidation of its educational network, which is changing its management structure and impacting on the processes and the employees’ relations. In this context, this study aimed at raising the critical success factors and the management controls used by Claretiano – Rede de Educação, in accordance with Malmi & Brown’s (2008) framework, by means of an exploratory and qualitative study, which comprised interviews, as well as analyses of documents and meeting minutes. By means of this content analysis and the use of NVivo® software, 35 meaning units were found, divided into six categories: critical success factors; planning controls; cybernetic controls; reward controls; administrative controls; and cultural controls. Based on this survey, it was verified that Claretiano has a set of management controls of various kinds, but with the strong presence of the cultural controls and linked to confidence. This model works effectively, causing commitment with the Mission and Principles, which provides desirable performances. Nevertheless, with the growth and consolidation of the educational network, it is necessary to formalize existing controls and aggregate others, suggested by this study: strategic planning, formal budget, network level administration, as well as administrative career plan and BSC (Balanced Scorecard).
mercado educacional , entidades confessionais , sistemas de controle gerenciais , controles culturais , confiança
MACHINI, Marcio. Controles gerenciais em uma rede de educação: caso do Claretiano - rede de educação. 2016. 143 f. Dissertação (Controladoria Empresarial) - Universidade Presbiteriana Mackenzie, São Paulo.