Management control system and its contribution to the balance of dynamic tensions

• Main Authors: Caroline Sulzbach Pletsch, Carlos Eduardo Facin Lavarda, Rosalia Aldraci Barbosa Lavarda
• Format: Article
• Language: Portuguese
• Published: Universidade Estadual de Maringá 2016-09-01
• Series: Enfoque : Reflexão Contábil
• Subjects: Sistemas de Controle Gerencial; Modelo Alavancas de Controle; Tensão Dinâmica; Metodologia Qualitativa.
• Online Access: http://www.periodicos.uem.br/ojs/index.php/Enfoque/article/view/31344

The objective of the study is to analyze how the Management Control System contributes to the balance of dynamic tensions in an organization. A qualitative research through a case study was developed. The data collection techniques were interviews, documents and direct observation. For the data analysis it was adopted the narrative technique of analysis and comparative data analysis, with the help of Nvivo® software. The results indicated that to balance the dynamic tensions existing in the organization of management, it uses most often, diagnostic and interactive systems, as these are used in daily activities, as part of their daily lives. It is understood that belief and border systems, organization, study, act indirectly on the balance of dynamic tensions, by supporting the management. It was found that the initial proposition that the use in series of belief systems, borders, interactive diagnosis and contribute to the balance of dynamic tensions, changes from the results found in the organization. The organization highlighted a number of controls frequently used in diagnostic and interactive way to balance the dynamic tensions.