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Controlo de gestão: framework para o design e uso de sistemas de controlo de gestão
Orientador(es)
Resumo(s)
A gestão das organizações assenta em quatro funções essenciais: Planeamento, Organização, Direção e Controlo. Apesar desta perspetiva clássica ser contemporânea das origens da gestão, continua a representar um modelo atual e relevante na dinâmica organizacional, onde o Controlo de Gestão desempenha um papel central na avaliação do desempenho, promoção da eficiência e alinhamento dos processos com os objetivos estratégicos.
O conceito de Controlo de Gestão tem evoluído desde a década de 1960, acompanhando as mudanças económicas, tecnológicas e organizacionais. Atualmente, desempenha um papel estratégico ao integrar indicadores financeiros e não financeiros para orientar comportamentos, apoiar a implementação da estratégia e potenciar o desempenho organizacional. A literatura reconhece o Sistema de Controlo de Gestão como um elemento crucial para a criação de valor e a sustentabilidade, sendo
que, quando adequadamente concebido, contribui de forma significativa para o sucesso das organizações.
Dada a relevância do Controlo de Gestão e a vasta literatura sobre a conceção e utilização de Sistemas de Controlo de Gestão (SCG), esta dissertação visa analisar o processo de controlo, descrever os princípios dos SCG e propor uma abordagem estruturada para o seu design e uso, orientada para a concretização da visão, missão e objetivos estratégicos organizacionais. Para tal, foi desenvolvido um framework teórico assente em contributos académicos de referência, validado empiricamente através de
estudos de caso em três empresas. Os resultados confirmam a aplicabilidade do modelo, evidenciando a sua utilidade na diversidade de práticas e destacando áreas críticas emergentes, como a digitalização e a sustentabilidade.
The management of organizations is based on four essential functions: Planning, Organising, Leading, and Controlling. Although this classical perspective is contemporary to the management of organisations, it continues to represent a current and fundamental model in organisational dynamics, where Management Control plays a central role in performance evaluation, efficiency promotion, and processes alignment with strategic objectives. The concept of Management Control has evolved since the 1960s, following economic, technological, and organisational changes. Today, it plays a strategic role by integrating financial and non-financial indicators to guide behaviours, support strategy implementation, and enhance organisational performance. The literature recognizes the Management Control System as a crucial element for value creation and organisational sustainability. When properly designed, it contributes significantly to organizational success. Given the relevance of Management Control and the extensive literature on the design and use of Management Control Systems, this dissertation aims to analyse the control process, describe the fundamental principles of Management Control Systems, and propose a structured approach to their design and use, oriented toward achieving organizational vision, mission, and strategic objectives. To this end, a theoretical framework was developed based on the most relevant theories of prominent scholars and empirically validated through case studies in three companies. The results confirm the applicability of the model, demonstrating its usefulness across diverse practices and highlighting emerging critical areas such as digitalization and sustainability.
The management of organizations is based on four essential functions: Planning, Organising, Leading, and Controlling. Although this classical perspective is contemporary to the management of organisations, it continues to represent a current and fundamental model in organisational dynamics, where Management Control plays a central role in performance evaluation, efficiency promotion, and processes alignment with strategic objectives. The concept of Management Control has evolved since the 1960s, following economic, technological, and organisational changes. Today, it plays a strategic role by integrating financial and non-financial indicators to guide behaviours, support strategy implementation, and enhance organisational performance. The literature recognizes the Management Control System as a crucial element for value creation and organisational sustainability. When properly designed, it contributes significantly to organizational success. Given the relevance of Management Control and the extensive literature on the design and use of Management Control Systems, this dissertation aims to analyse the control process, describe the fundamental principles of Management Control Systems, and propose a structured approach to their design and use, oriented toward achieving organizational vision, mission, and strategic objectives. To this end, a theoretical framework was developed based on the most relevant theories of prominent scholars and empirically validated through case studies in three companies. The results confirm the applicability of the model, demonstrating its usefulness across diverse practices and highlighting emerging critical areas such as digitalization and sustainability.
Descrição
Tese de Mestrado em Gestão, apresentada à Universidade Aberta.
Palavras-chave
Controlo de gestão Desempenho organizacional Sustentabilidade Responsabilidade social Management control Organizational performance Sustainability Social responsibility