Modelos de governo e controlo de gestão nas organizações

: caso Cruz Vermelha Portuguesa – Delegação de Braga

Abstract

This Master’s Final Assignment (MFA) aims to analyze the balance of control between an organizational structure, characterized by its hierarchy, and the management control system in organizations, as well as the impact of the balance in the ability to make decisions when faced with changes in the surrounding environment. To facilitate this analysis and give a practical application, we used Cruz Vermelha Portuguesa – Delegação de Braga as a case study for this thesis. The making of this thesis and the study within it was only possible due to the information provided by CVPB, as well as the data obtained through interviews to the members of this organization, in its various hierarchal levels. To this effect, it was possible to immediately observe a strong correlation between the two main factor in this study: organizational structure and management control, which is reflected in the key common elements between the two such as accountability, autonomy and intensity. This indicated the balance of control in CVPB and its effect on decision making when faced with changes. After careful analysis of these common factors and the control balance they originate, I was able to conclude that CVPB implements a balance that allows for the organization’s day to day activities to run smoothly and without major disfunctions. However, with its imbalances in the control scope, CVPB’s ability to make large and holistically impactful decisions is negatively affected, therefore, not able to respond quickly to the changes it is faced with.

Date of Award	15 Jul 2022
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luís Marques (Supervisor)