Abstract

DELICADO TEIXEIRA, Nuno Miguel. The Contribution of Management Control Systems to Corporate Success. Cuad. Contab. [online]. 2014, vol.15, n.spe39, pp.853-881. ISSN 0123-1472.  https://doi.org/10.11144/Javeriana.cc15-39.cscg.

Business environment is characterized by globalization, international competitiveness and continuous technological innovation. These competitive conditions make the decision-taking process more complex. At the same time, companies are struggling with resource scarcity and the constant need to take informed decisions on the use of capital. In this way, information has become essential and the management control systems that measure decision efficacy and efficiency have become a support point for the sustainable development of companies. The objective of this research is to demonstrate the contribution of the management control systems to the success of a business. We used the case study methodology for the case of a Portuguese company in the Information Technologies sector. This choice is based on the fact that in a 5-year period (2008 to 2013) this company increased its turnover from 10 million to 60 million euros, making it one of the biggest 20 Portuguese groups in the sector and a case of global success. The results of the research showed that the management control system allowed the company to supervise the evolution of the business, involved the responsibility centers in the achievement of strategic objectives, and act on a timely basis on the deviations from the activity, all of which greatly contributes to its success.

Keywords : management control; information technologies; case study; performance.

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