Having as an underlying basis the literature review, which emphasizes, on one hand, business management practices, and, on the other, systems of management control, the main goal of this dissertation is to propose an analytical tool of the state of play of the development of these very systems. The study focused on various models identified in the literature reviewed, in order to create a suitable survey tool. In the first part of this work three different literature trends are identified: the management practices analysis and comparisons between firms, which is mainly based on Bloom et. al.’s (2007) research; the existing frameworks for management control systems analysis, and contemporary performance measurement systems and their importance to the modern organization. Subsequently, a new organizational double-blind survey tool was created in order to investigate the management controls that are employed by any firm. This tool will allow for comparisons to be made across organizations, as well as internal analysis of management practices, which we argue as management control. Lastly, this work also highlights some issues that could be addressed in future research.
Date of Award | 29 Nov 2016 |
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Original language | English |
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Awarding Institution | - Universidade Católica Portuguesa
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Supervisor | Miguel Alberto Reis Soares (Supervisor) & Luís Marques (Supervisor) |
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- Management practices
- Management control
- Contemporary performance measurement systems
The quality of management through a management control perspective: a survey proposal
Vale, J. M. S. D. D. (Student). 29 Nov 2016
Student thesis: Master's Thesis