Controles gerenciais propostos pelo framework management control systems as package em clube poliesportivo

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Coutinho, Eduardo José Navas
Vasconcelos, Ana Lucia Fontes de Souza
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Segura, Liliane Cristina
Assis, Renan Barabanov de
Controladoria e Finanças Empresariais
Objective: This applied research aims to validate the adherence of management controls proposed by the Framework Management Control Systems (MCS) as a package in the light of the study by Malmi and Brown (2008), in Multisport Clubs. Methodology: The technical procedure used in scientific investigation was the single case study method, applied in a Multisport Club, which has peculiar characteristics, of national and international relevance, to explain the contemporary phenomenon within its real context. Research with a qualitative approach, exploratory and descriptive, through data collection through the analysis of documents, observations and semi-structured interviews with open questions to key management people. Results: Through the protocol presented for the case study, tables were elaborated for each component of the MCS as a package with the linking of evidence and triangulation tests that illustrate that the Club's management controls enable managers to act so that employees perform activities according to the objectives of the organization and the results show that there is connectivity between them as compared to the empirical findings mapped with Theory, concluding that the management controls in Multisport Clubs can work according to the MCS as a package. Cultural control addresses the institutional guidelines through the Club's vision, mission and principles, and it is recognized by managers as a broad driver for the preparation of the Club's planning; Planning control is biased by the organizational structure of the Club, which is designed for the performance of volunteer leaders, with a change of mandate every two years, and therefore more emphasis is placed on short-term planning with immediate actions; Cybernetic control is the most comprehensive in the context of the Club, with emphasis on the use of budget control and financial, non-financial and hybrid indicators; due to the sporting nature of the Club, it appears that the Remuneration and Reward control is applied to athletes who reach the established goals, and it is concluded that it is a control seen with optimism for implementation with the employees of the administrative area; Administrative control is the one that presents the most evolution due to the recent implementation of governance processes and is recognized as the basis for the realization of the other four components of the MCS as a package, but the organizational structure is criticized in the sense of not facilitating the strategic direction addressed by the MCS due to the centralization of tasks in statutory positions, and it is necessary to adapt the organizational structure with adjustments for a more flexible structure that allows the bias of innovation and creativity of managers and employees. Finally, the study points to internal reflections in order to establish internal integration policies among managers for a broader understanding of the MCS acting as a package to facilitate the visualization of the controls of the tasks performed by employees to support the organization's objectives and direct organizational performance. Practical implications: Enable the board and managers to ensure that the employees' behavior is consistent with the Club's objectives and strategy, and improve the management model and subsidies for the areas by revisiting the organizational culture in the companies and directing actions for the strategic and functional body, in order to disseminate the importance of MCS to the different groups of employees. Originality and contributions: The questions explored in this work help to highlight the MCS in the environment of a Multisport Club, and contribute to the literature by responding to the call of Malmi and Brown (2008) by validating the adherence of the MCS design as a package in new environments, and provides historical and empirical record as a content source for future studies to improve management tools and improve market practices adapted to the club management context.
clube poliesportiv , sistemas de controle gerencial , terceiro setor
Assuntos Scopus
COUTINHO, Eduardo José Navas. Controles gerenciais propostos pelo framework management control systems as package em clube poliesportivo. 2020. 88 f. Dissertação (Mestrado profissional Controladoria e Finanças Empresariais) - Universidade Presbiteriana Mackenzie, São Paulo.