Sistemas de controlo de gestão

: caso Leroy Merlin

Abstract

In an increasingly open and interconnected world among countries, more companies are emerging in the market, leading to a growing number of competitors. Considering this, companies are increasingly recognizing the importance of management control. There is a need to have well-defined objectives with employees so that together they can achieve the goals they set. The aim of this work is to review the literature on the importance of management controls, specifically cultural controls, referring to past and current trends. To elucidate these concepts, a theoretical review supported by various authors will be presented. Additionally, a case study of a company will be displayed to provide a practical exemplification. The chosen company is Leroy Merlin, known for its sustainability values and pro-environment stance, and for having prominent cultural controls. To better understand its reality, information obtained through an interview with a management member will be presented. Through the exploration of these themes, it is concluded that cultural controls lead to better efficiency in the companies. This was particularly evident in Leroy Merlin, allowing for the observation of their applicability in an organizational context.

Date of Award	27 Jun 2024
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luís Marques (Supervisor)