Controles gerenciais e flexibilidade: um estudo qualitativo com gerentes do e-commerce
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Tipo
Dissertação
Data de publicação
2016-08-18
Periódico
Citações (Scopus)
Autores
CALIXTO, ANDERSON LUIZ BEZERRA
Orientador
Oyadomari, José Carlos Tiomatsu
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Lima, Ronaldo Gomes Dultra de
Yen-Tsang, Chen
Mendonça Neto, Octavio Ribeiro de
Aguiar, Andson Braga
Yen-Tsang, Chen
Mendonça Neto, Octavio Ribeiro de
Aguiar, Andson Braga
Programa
Controladoria Empresarial
Resumo
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.
Descrição
Palavras-chave
contabilidade gerencial , e-commerce , e-business , marketplace , tomada de decisão
Assuntos Scopus
Citação
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 .