Sistemas de controlo de gestão numa empresa familiar portuguesa
: o caso da Empresa A

  • Rita Sousa Tavares da Silva Pereira (Student)

Student thesis: Master's Thesis


“The construction activity is considered one of the driving sectors of the national economy, not only for its weight in the creation of wealth but also employment, being a fundamental activity for the growth of the economy" (Instituto dos Mercados Públicos do Imobiliário e da Construção, 2020). The current work aims to analyse the reality of Management Control, as well as the main management control instruments adopted by a Portuguese family business, whose main activity is in the Construction sector, in order to be able to identify the main reason(s) that hinder the implementation of an integrated management control system. In order to meet the research objective, a curricular internship was done in the area of Management Control of Company A, between the dates of September 13th, 2021, and April 4th, 2022, where I was able to collect information mainly through participant observation, documents, informal conversations and by conducting interviews with three members of the Management Control team and a member of the Board. The main contribution of this work helps in a future implementation of an integrated management control system, as well as the creation of a manual, which is based on a formal document accessible to employees, where the different mechanisms and procedures implemented are clarified, and why they are important. From this work it was possible to conclude that the substantial growth of Company A in the last few years, originated the need to create the Management Control department. However, due to the current lack of human resources and the consequent lack of time, the Management Control department is unable to meet the needs of the Group's four main companies – since it assists and provides a set of services not only to Company A. This limitation has implications for the team's daily routine, such as its involvement in the continuous improvement of the information systems used and the formalisation of internal processes, in the early planning of the budget, in the monthly budget control, and in the review and restructuring of KPIs.
Date of Award20 Oct 2022
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorÁlvaro José Barrigas do Nascimento (Supervisor)


  • Management control
  • Management control systems
  • Family business
  • Management control instruments


  • Mestrado em Gestão

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