Melhoria do controlo de gestão da OLI

: um estudo de viabilidade

Abstract

The traditional budget is widespread in most organizations, which is understandable, given the central role of this tool in the constitution of the MCS (Bunce et al., 1995) and considering its integrative function, capable of aggregating different elements and processes in a single plan (Hansen et al., 2003). However, in recent years, it has been the target of great criticism and more and more players have challenged its use, resulting, naturally, in the emergence of alternative solutions. The main objectives of this dissertation are to analyze the present MCS at OLI, exploring the feasibility of implementing an alternative proposal for improvement, based on the interconnection of different tools, techniques, and approaches in a new integrated package of MCS that allows the organization a greater responsiveness to change and uncertainty, characteristic of the new environment. For this purpose, in addition to previous empirical research, information was collected through direct observation, interviews, informal conversations, and analysis of documents and reports. This paper presents a set of alternative directions for performing budget functions, proposing ways to combine and coordinate different management controls and principles into a flexible and adaptable integrated package consistent with OLI's needs. Given the inherent characteristics of the organization, it was decided not to abandon budgeting altogether, but rather to make it part of a set of systems that includes, among different tools, some of the principles of Beyond Budgeting. It will be interesting in the future to understand the company's approach to the suggested change and its practical consequences. This study contributes to the study of MCS as a package, as well as to the analysis of the partial implementation of Beyond Budgeting.

Date of Award	28 Oct 2022
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	José Miguel Pereira dos Santos de Oliveira (Supervisor)