O setor dos moldes e a crise de 2007

: impactos nos sistemas de controlo de gestão

Abstract

The year of 2007 marked the beginning of a financial crisis. It started as an american subprime crisis, becoming a practically global crisis a year later (Acharya & Richardson, 2009; Mishkin, 2011). Considering the Contingency Theory, a notorious change in the external environment, like this crisis was, would tend to cause adaptations on the management control systems of the affected organizations (Chenhall, 2003; Donaldson, 2001; Otley, 2016). This assignment aimed to evaluate the adaptation of portuguese moulding firms to the 2007 crisis, with the purpose of assessing if these firms are now better prepared to face an eventual post-COVID-19 crisis. With that goal, six theorems relating management control systems and crisis were extracted from the literature. These theorems were transformed into operational questions, afterwards posed to six portuguese firms operating in the moulding sector in the form of interviews. The analysis of the answers allowed to conclude that the adaptation of this firms’ management control systems to the crisis was not efficient, given that an interactive use of the systems was not verified when dealing with the increased need to process information. Moreover, the strategy adopted by these firms is not consistent with the remaining context. The investigation also allowed to conclude that the preparation to an imminent crisis should be reinforced, namely through strategic redefinition directed to innovation. Furthermore, the budget should be complemented by non-financial systems.

Date of Award	22 Jul 2021
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	José Miguel Oliveira (Supervisor)