“Designed properly, Management Control Systems influence employees’ behaviour in desirable ways and, consequently, increase the probability that the organization will achieve its goals” (Merchant & Van der Stede, 2003, p.4). Management Control Systems (MCS) are a subject-matter of continuous research and scientific output; numerous authors recognise their vital importance to the proper functioning of organisations. Among the different existing MCS typologies, result controls have been pointed out by the literature as one of the controls with greater motivational capabilities and, as such, with the ability to influence the behaviour of employees within the organization. The present study aims to answer the question: “In which way the Results Control System of ‘EDP Gás Distribuição Direção Técnica’ is in accordance with the criteria set out by the literature as desirable for the effectiveness of said controls?”. This study was developed under a case-study methodology consisting in the analysis of a single event and carried out under the auspices of an internship program. The information was obtained using document analysis, direct and participant observation, informal interaction and semi-structured interviews with employees, records and benchmarking. Given this analysis, the conclusion is that despite the evidence pointing to a high degree of compliance vis-à-vis the criteria discussed in the literature as being crucial to the effectiveness of said controls, there is scope for improvement, as occasional clarification of concepts and aggregation of information.
Date of Award | 11 Jul 2016 |
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Original language | Portuguese |
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Awarding Institution | - Universidade Católica Portuguesa
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Supervisor | Miguel Alberto Reis Soares (Supervisor) |
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- Management control system
- Results control system
- Criteria for eesults controls systems effectiveness
A importância dos indicadores de gestão nos processos de controlo de gestão: o caso da direção técnica da EDP Gás Distribuição
Caldeira, M. P. D. L. (Student). 11 Jul 2016
Student thesis: Master's Thesis