Correntes teóricas em controlo de gestão

  • Gabriel Pinto Gomes (Student)

Student thesis: Master's Thesis


This final work of master (TFM) has as main objective the discussion about management control and management control systems, analysing the contents taught and applied in Portugal and subsequently identify other existing control systems beyond these. This study was possible due to the analysis and research of data on undergraduate and master's degrees taught in the country through several structured interviews directly with three professors from different universities, namely the Porto Faculty of Economics, Porto Business School and Nova School of Business and Economics. In addition to the reality observed in the master's degree course in management with specialization in management control at the Catholic University of Porto. In this sense it was possible to verify which management control systems are the most prevalent and then compare them with the approaches practiced in the other more reputable universities in the area. A model used in Japan, the Hoshin Karin, which is little known in the management schools consulted, is also presented. Afterwards, the combined model between Hoshin Karin and Balanced Scorecard is mentioned and recommended for the integration of the study plans of the curricular units, exposing all its benefits and functionalities. The evolution of performance management in recent years and how organizations are changing the way they assess and recognize employee performance was also explored. In parallel, it was also studied which themes currently influence management control the most and the development of a possible conception of the future of management control and its progress.
Date of Award15 Jul 2022
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorJosé Miguel Pereira dos Santos de Oliveira (Supervisor)


  • Management control systems
  • Theoretical models


  • Mestrado em Gestão

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