Structure of Planning and Control Artifacts and their Accuracy in Brazilian Family Businesses

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dc.contributor.authorFrezatti F.
dc.contributor.authorMucci D.M.
dc.contributor.authorBido D.S.
dc.date.accessioned2024-03-12T19:17:00Z
dc.date.available2024-03-12T19:17:00Z
dc.date.issued2022
dc.description.abstract© 2022, ANPAD - Associacao Nacional de Pos-Graduacao e Pesquisa em Administracao. All rights reserved.Objective: the accuracy of planning and control artifacts is fundamental for bringing assertiveness to the organizational management process. The utility of the artifacts is questioned when the desired accuracy is missing. This research aims to identify the relationship between the artifact structure, the market assumptions, and the accuracy of the performance variables with a view to adapting the artifact profile to the desired impact over performance accuracy. Methods: this is a quantitative study based on convenience sampling and the data analysis methods used were structural equation modeling and necessary condition analysis. Results: within a sufficiency logic, the results support adherence between the planning and control artifacts, but not their relationship with performance accuracy. However, when analyzing the necessity logic, the artifacts become a necessary condition for a high level of performance accuracy. Conclusions: we show that the planning and control structure is consistent for achieving accuracy, but defining the desired level of deviation tolerance is a fundamental condition for the efficiency level of the management process. The more demanding the organization is in terms of deviation tolerance, the greater the need for artifacts.
dc.description.issuenumber3
dc.description.volume19
dc.identifier.doi10.1590/1807-7692bar2022210080
dc.identifier.issn1807-7692
dc.identifier.urihttps://dspace.mackenzie.br/handle/10899/34473
dc.relation.ispartofBAR - Brazilian Administration Review
dc.rightsAcesso Aberto
dc.subject.otherlanguageaccuracy
dc.subject.otherlanguageartifacts
dc.subject.otherlanguageforecast
dc.subject.otherlanguageplanning and control
dc.subject.otherlanguagerolling forecast
dc.titleStructure of Planning and Control Artifacts and their Accuracy in Brazilian Family Businesses
dc.typeArtigo
local.scopus.citations1
local.scopus.eid2-s2.0-85136917173
local.scopus.updated2024-12-01
local.scopus.urlhttps://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85136917173&origin=inward
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