Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/1403
metadata.atena.dc.title: Adaptation of management controls to environmental contingencies in a family run paper and cellulose company
ADEQUAÇÃO DOS CONTROLES DE GESTÃO ÀS CONTINGÊNCIAS AMBIENTAIS EM EMPRESA FAMILIAR DO RAMO DE PAPEL E CELULOSE
metadata.atena.dc.creator: Everaldo Leonel de Oliveira
Ilse Maria Beuren
metadata.atena.dc.subject: Controles de Gestão; Contingências Ambientais e Empresa Familiar; Controls; Environmental Contingencies and Family Company
metadata.atena.dc.date.issued: 2014-11-12
metadata.atena.dc.publisher: REVISTA DE CONTABILIDADE DO MESTRADO EM CIÊNCIAS CONTÁBEIS DA UERJ
metadata.atena.dc.description: Due to contingency situations, the management process in family companies is influenced by changes in the internal and external environment. Thus the objective of the study was to investigate the adaptation of management controls to environmental contingencies in a family run paper and cellulose company. The research is characterized as descriptive, of the case study type with a qualitative approach and analysis of content. Research data was gathered by means of direct interview with the company comptroller and by structured questionnaire given to the IT manager. Results showed that adaptation of management controls to environmental contingencies primarily require changes of habits and behaviors of the employees and managers; development, adaptation and re-adaptation of technologies related to information management and constant training and re-training of employees and managers. The process of change is happening gradually in the company researched and employees and managers have been being prepared in order to overcome eventual resistance. It was concluded that the results obtained with adaptation of managementcontrols to environmental contingencies were favorable to the growth of the company analyzed, as well as being necessary for being able to react to changes that environment constantly imposes on the company. Keywords: controls; Environmental contingencies and Family company.
O processo de gestão das empresas familiares é influenciado por mudanças no ambiente interno e externo, devido a situações contingenciais. Assim, o estudo objetiva investigar a adequação dos controles de gestão às contingências ambientais em empresa familiar do ramo de papel e celulose. A pesquisa caracteriza-se como descritiva, do tipo estudo de caso, com abordagem qualitativa e análise de conteúdo. Os dados da pesquisa foram levantados por meio de entrevista direta com o controller da empresa e por questionário estruturado aplicado ao gerente de TI. Os resultados mostram que a adequação dos controles de gestão às contingências ambientais requer primeiramente mudanças de hábitos e comportamentos dos empregados e gestores; desenvolvimento, adequação e readequação de tecnologias voltadas à administração da informação; treinamento e retreinamento constante dos empregados e gestores. O processo de mudanças está acontecendo gradualmente na empresa pesquisada e os empregados e gestores vêm sendo preparados para superar eventual resistência. Conclui-se que os resultados obtidos com a adequação dos controles de gestão às contingências ambientais foram favoráveis ao crescimento da empresa analisada, como também necessários para que consiga reagir às mudanças que o ambiente lhe impõe constantemente. Palavras-Chave: Controles de gestão; Contingências ambientais e Empresa familiar. ADAPTATION OF MANAGEMENT CONTROLS TO ENVIRONMENTAL CONTINGENCIES IN A FAMILY RUN PAPER AND CELLULOSE COMPANY ABSTRACT Due to contingency situations, the management process in family companies is influenced by changes in the internal and external environment. Thus the objective of the study was to investigate the adaptation of management controls to environmental contingencies in a family run paper and cellulose company. The research is characterized as descriptive, of the case study type with a qualitative approach and analysis of content. Research data was gathered by means of direct interview with the company comptroller and by structured questionnaire given to the IT manager. Results showed that adaptation of management controls to environmental contingencies primarily require changes of habits and behaviors of the employees and managers; development, adaptation and re-adaptation of technologies related to information management and constant training and re-training of employees and managers. The process of change is happening gradually in the company researched and employees and managers have been being prepared in order to overcome eventual resistance. It was concluded that the results obtained with adaptation of management controls to environmental contingencies were favorable to the growth of the company analyzed, as well as being necessary for being able to react to changes that environment constantly imposes on the company. Keywords: controls; Environmental contingencies and Family company.
metadata.atena.dc.identifier.uri: http://rebacc.crcrj.org.br/handle/123456789/1403
metadata.atena.dc.identifier: http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/UERJ/article/view/601
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