Fatores Contingenciais e Sistemas de Controle Gerencial: uma investigação nos supermercados paraibanos

Abstract

When considering the managerial difficulties of an organization, the Management Control System (MCS) is understood as a tool capable of guiding the strategic decision through the interpretation of available information. On the other hand, the Contingency Theory proposes that an organization is inserted in an environment, and therefore, is in constant interaction with the contingency variables. Therefore, the objective of this study was to analyze the association of contingency variables with the Management Control Systems in supermarkets in Paraíba. This is a quantitative, survey-type study. The population of this study is composed of supermarkets in the state of Paraíba. Through a Systematic Review of the Literature, it was found that this study shows a broader set of factors analyzed than the studies found, presenting as other differences the population, the profile of the respondents and the procedures adopted in the data analysis. Regarding the data analysis procedures, techniques of descriptive statistics, cluster analysis, multidimensional scaling and factor analysis were used. The results of this research confirm the relationship between the Theory of Contingency and the Management Control System, in addition to identifying which are the management practices most adopted by supermarkets.