Structuring of management control systems by resident organizations in technological parks
Purpose: The present research emphasizes the models of management control system (MCS), with the objective of analyzing the structuring of Guamá Science and Technological Park companies MCSs, allowing to measure the level of structuring of their management processes. Methodology: This is explora...
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| Format: | Article |
| Language: | Portuguese |
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Universidade Federal do Rio Grande do Norte
2024-01-01
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| Series: | Revista Ambiente Contábil |
| Subjects: | |
| Online Access: | https://periodicos.ufrn.br/ambiente/article/view/34956 |
| _version_ | 1797360799277121536 |
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| author | Márcia Athayde Moreira Everaldo Marcelo Souza da Costa Carlos Augusto Santana de Freitas |
| author_facet | Márcia Athayde Moreira Everaldo Marcelo Souza da Costa Carlos Augusto Santana de Freitas |
| author_sort | Márcia Athayde Moreira |
| collection | DOAJ |
| description | Purpose: The present research emphasizes the models of management control system (MCS), with the objective of analyzing the structuring of Guamá Science and Technological Park companies MCSs, allowing to measure the level of structuring of their management processes.
Methodology: This is exploratory research developed with a quantitative approach, through a survey, applied in 15 enterprises at Guamá Science and Technological Park.
Results: The results indicated that resident entrepreneurs have structured management control systems, with greater emphasis on planning markers and results control and less structuring of cultural and behavioral controls, in line with the results obtained with the importance attributed by managers to the use of MCS. It was concluded that the companies participating in the research conduct a balanced management between planning and operational control, with the need to conduct actions to stimulate the use of management tools that help in dissemination of culture and behavioral controls.
Contributions of the Study: As a practical contribution, this study contributed to improvement of technological Parks management, from the mapping of the needs of their users. As an academic contribution, we believe that understanding management factors that are best developed and those that need to be developed to achieve satisfactory levels of management control systems is critical for definition of internal development policies of management processes, thus, moving forward for the social contribution of the research, the theoretical improvement favors entrepreneurs and their ventures, with profits for ecosystem of technological parks and for general society. |
| first_indexed | 2024-03-08T15:44:52Z |
| format | Article |
| id | doaj.art-6e96c06b7da04e4781ce28b5eb0222a3 |
| institution | Directory Open Access Journal |
| issn | 2176-9036 |
| language | Portuguese |
| last_indexed | 2024-03-08T15:44:52Z |
| publishDate | 2024-01-01 |
| publisher | Universidade Federal do Rio Grande do Norte |
| record_format | Article |
| series | Revista Ambiente Contábil |
| spelling | doaj.art-6e96c06b7da04e4781ce28b5eb0222a32024-01-09T13:27:14ZporUniversidade Federal do Rio Grande do NorteRevista Ambiente Contábil2176-90362024-01-0116110.21680/2176-9036.2024v16n1ID3495639075Structuring of management control systems by resident organizations in technological parksMárcia Athayde Moreira0https://orcid.org/0000-0003-1859-6394Everaldo Marcelo Souza da Costa1https://orcid.org/0000-0001-5134-4733Carlos Augusto Santana de Freitas2https://orcid.org/0000-0001-9441-6741Federal University of Pará.University of Amazonia.Federal University of Pará.Purpose: The present research emphasizes the models of management control system (MCS), with the objective of analyzing the structuring of Guamá Science and Technological Park companies MCSs, allowing to measure the level of structuring of their management processes. Methodology: This is exploratory research developed with a quantitative approach, through a survey, applied in 15 enterprises at Guamá Science and Technological Park. Results: The results indicated that resident entrepreneurs have structured management control systems, with greater emphasis on planning markers and results control and less structuring of cultural and behavioral controls, in line with the results obtained with the importance attributed by managers to the use of MCS. It was concluded that the companies participating in the research conduct a balanced management between planning and operational control, with the need to conduct actions to stimulate the use of management tools that help in dissemination of culture and behavioral controls. Contributions of the Study: As a practical contribution, this study contributed to improvement of technological Parks management, from the mapping of the needs of their users. As an academic contribution, we believe that understanding management factors that are best developed and those that need to be developed to achieve satisfactory levels of management control systems is critical for definition of internal development policies of management processes, thus, moving forward for the social contribution of the research, the theoretical improvement favors entrepreneurs and their ventures, with profits for ecosystem of technological parks and for general society.https://periodicos.ufrn.br/ambiente/article/view/34956management control systems. science parks. incubated companies. |
| spellingShingle | Márcia Athayde Moreira Everaldo Marcelo Souza da Costa Carlos Augusto Santana de Freitas Structuring of management control systems by resident organizations in technological parks Revista Ambiente Contábil management control systems. science parks. incubated companies. |
| title | Structuring of management control systems by resident organizations in technological parks |
| title_full | Structuring of management control systems by resident organizations in technological parks |
| title_fullStr | Structuring of management control systems by resident organizations in technological parks |
| title_full_unstemmed | Structuring of management control systems by resident organizations in technological parks |
| title_short | Structuring of management control systems by resident organizations in technological parks |
| title_sort | structuring of management control systems by resident organizations in technological parks |
| topic | management control systems. science parks. incubated companies. |
| url | https://periodicos.ufrn.br/ambiente/article/view/34956 |
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