Quantos anos dura um sistema de controlo de gestão?

  • Nuno Miguel Adão Amorim Silva (Student)

Student thesis: Master's Thesis


The following dissertation, named "How many years does a management control system last", aims to problematize management control systems' design and duration, taking as reference a set of companies from the Portuguese market. Management control systems, in a broad sense, are understood as an articulated set of tools whose purpose is to assist management in controlling the implementation of strategic initiatives (Simons, 1990). Therefore, it was highlighted what management control and its systems are, classifying this area as an aid for future strategic decisions. To contextualize the subject of this work's study, the management control and management control systems concepts were studied, as well as the main reasons that lead to changes within organizations. Afterwards, with the aid of interviews conducted with experienced professionals in the area, it has been understood that the management process requires constant and complex decisions, alongside an interaction between the different actors that have contact with organizations. It was concluded, regarding the interviewee´s opinion and in accordance with the literature, that the systems need to be stable but not static, having to constantly adapt to the changes deemed needed so that they fit in the organization context. Therefore, they last as long as they are efficient, so the changes adopted result from a combination of the organizational context, the stakeholders' needs, and the will of the various actors.
Date of Award28 Oct 2022
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorJosé Miguel Pereira dos Santos de Oliveira (Supervisor)


  • Management control systems
  • Institutional theory


  • Mestrado em Gestão

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