<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0120-4645</journal-id>
<journal-title><![CDATA[Cuadernos de Administración (Universidad del Valle)]]></journal-title>
<abbrev-journal-title><![CDATA[cuad.adm.]]></abbrev-journal-title>
<issn>0120-4645</issn>
<publisher>
<publisher-name><![CDATA[Universidad del Valle]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0120-46452017000100077</article-id>
<article-id pub-id-type="doi">10.25100/cdea.v33i57.4536</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[The use of interactive and diagnostic control systems in the management of an undergraduate course]]></article-title>
<article-title xml:lang="es"><![CDATA[El uso de sistemas de control interactivo y diagnóstico en la gestión de un curso de grado]]></article-title>
<article-title xml:lang="fr"><![CDATA[L&#8217;utilisation de systèmes de contrôle interactif et diagnostique dans la gestion d&#8217;un cours de premier cycle universitaire]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Magro]]></surname>
<given-names><![CDATA[Cristian Baú Dal]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Picolo]]></surname>
<given-names><![CDATA[Jaime Dagostim]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Lavarda]]></surname>
<given-names><![CDATA[Carlos Eduardo facin]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidade Comunitária da Região de Chapecó Department of Accounting ]]></institution>
<addr-line><![CDATA[Chapecó ]]></addr-line>
<country>Brazil</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidade do Sul de Santa Catarina Department of Business Administration ]]></institution>
<addr-line><![CDATA[Santa Catarina ]]></addr-line>
<country>Brazil</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidade Federal de Santa Catarina Department of Accounting ]]></institution>
<addr-line><![CDATA[Florianópolis ]]></addr-line>
<country>Brazil</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>04</month>
<year>2017</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>04</month>
<year>2017</year>
</pub-date>
<volume>33</volume>
<numero>57</numero>
<fpage>77</fpage>
<lpage>95</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0120-46452017000100077&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0120-46452017000100077&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0120-46452017000100077&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Due to the complexity in defining the use of information systems in an interactive and/or diagnostic manner, this study aims at verifying which management control systems may be used in an interactive and diagnostic form in an administration course of a higher education institution located in Santa Catarina, Brazil. As for the research method, it was carried out over three stages: individual in-depth interviewing, documentary research and the applying of a questionnaire to the advisory board of the course: Structuring Faculty Core - SFC. The results indicate that the systems &#8220;generation of ideas&#8221; and &#8220;project management&#8221; should be implemented at least as a diagnostic systems. For the systems &#8220;faculty performance management&#8221;, &#8220;scientific research management&#8221; and &#8220;academics&#8217; performance in disciplines&#8221;, interactive implementation is recommended. The systems of &#8220;budgeting&#8221; and &#8220;academic system&#8221; do not generate significant rejection if not present and they do not add value if present. Finally, the systems &#8220;academics&#8217; performance in the Integrated Mock Test on Managerial Knowledge&#8221; and &#8220;course extension performance&#8221; add value if put in practice; however, if implementing them is not possible, it does not generate significant rejection. The contributions of this study concern defining a methodology to support organizations in defining the configuration of information systems, whether interactive or diagnostic, aimed at optimizing the costs of implementing information systems, but also at verifying the opinion of a group of people who participate in the administration of the institution and contribute to the legitimacy of decisions.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Debido a la complejidad en la definición del uso de los sistemas de información de manera interactiva y/o diagnóstica, este estudio tiene como objetivo verificar qué sistemas de control de gestión pueden ser utilizados de forma interactiva y diagnóstica en un curso de administración de una institución de educación superior ubicada en Santa Catarina, Brasil. En cuanto al método de investigación, lo realizamos en tres etapas: entrevista individual en profundidad, investigación documental y aplicación de un cuestionario al consejo consultivo del curso: Núcleo Docente Estructurante - NDE. Los resultados indican que los sistemas &#8220;generación de ideas&#8221; y &#8220;gestión de proyectos&#8221; deben ser implementados al menos como diagnóstico. Para los sistemas de &#8220;gestión del rendimiento de la facultad&#8221;, &#8220;gestión de la investigación científica&#8221; y &#8220;rendimiento académico en las disciplinas&#8221;, se recomienda la implementación interactiva. Los sistemas &#8220;presupuesto&#8221; y &#8220;sistema académico&#8221; no generan rechazo significativo si no están presentes y no agregan valor si están presentes. Por último, los sistemas &#8220;desempeño académico en la prueba simulada integrada de conocimiento de la gestión&#8221; y &#8220;rendimiento de la extensión del curso&#8221; añaden valor si se practica, sin embargo, si su implementación no es posible, no genera un rechazo significativo. Las aportaciones de este estudio se refieren a la definición de una metodología de apoyo a las organizaciones en la definición de la configuración de los sistemas de información, ya sean interactivos o diagnósticos, orientados a optimizar los costes de implementación de sistemas de información, pero también a la opinión de un colectivo de personas en la gestión de la institución y contribuyen a la legitimidad de las decisiones]]></p></abstract>
<abstract abstract-type="short" xml:lang="fr"><p><![CDATA[Résumé En raison de la complexité de la définition de l&#8217;utilisation des systèmes d&#8217;information de manière interactive et / ou diagnostique cette étude vise à vérifier quels systèmes de contrôle de gestion peuvent être utilisés sous forme interactive et diagnostique dans un cours d&#8217;administration d&#8217;un établissement d&#8217;enseignement supérieur situé à Sainte Catherine, au Brésil. En ce qui concerne la méthode de recherche, nous l&#8217;avons réalisée sur trois étapes: entretien individuelle approfondie, recherche documentaire et application d&#8217;un questionnaire au Conseil Consultatif du cours: Structuring Faculty Core SFC. Les résultats indiquent que les systèmes de &#8220;la production des idées&#8221; et &#8220;la gestion de projet&#8221; devraient être mis en &#339;uvre au moins comme un diagnostic. Pour les systèmes de &#8220;la gestion de la performance du corps professoral&#8221;, &#8220;la gestion de la recherche scientifique&#8221; et &#8220;la performance académique dans les disciplines&#8221;, la mise en &#339;uvre interactive est recommandée. Les systèmes de &#8220;budget&#8221; et du &#8220;système académique&#8221; ne produisent pas de rejet important s&#8217;il n&#8217;est pas présent et n&#8217;ajoutent pas de valeur si présents. Finalement, les performances académiques des systèmes dans le &#8220;test de simulation intégré des connaissances de gestion&#8221; et &#8220;le cours d&#8217;extension de performances&#8221; ajoutent de la valeur s&#8217;il est pratiqué, mais si leur mise en &#339;uvre n&#8217;est pas possible, cela ne génère pas de rejet important.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Control systems]]></kwd>
<kwd lng="en"><![CDATA[Interactive control]]></kwd>
<kwd lng="en"><![CDATA[Diagnostic control]]></kwd>
<kwd lng="en"><![CDATA[Course management.]]></kwd>
<kwd lng="es"><![CDATA[Sistemas de control]]></kwd>
<kwd lng="es"><![CDATA[Control interactivo]]></kwd>
<kwd lng="es"><![CDATA[Control diagnóstico]]></kwd>
<kwd lng="es"><![CDATA[Gestión del Curso]]></kwd>
<kwd lng="fr"><![CDATA[Systèmes de contrôle]]></kwd>
<kwd lng="fr"><![CDATA[Contrôle interactif]]></kwd>
<kwd lng="fr"><![CDATA[Contrôle diagnostique]]></kwd>
<kwd lng="fr"><![CDATA[Gestion des cours]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Abernethy]]></surname>
<given-names><![CDATA[M. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Brownell]]></surname>
<given-names><![CDATA[P]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The role of budgets in organizations facing strategic change: an exploratory study]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>1999</year>
<volume>24</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>189-204</page-range></nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Abernethy]]></surname>
<given-names><![CDATA[M. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Lillis]]></surname>
<given-names><![CDATA[A. M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The impact of manufacturing flexibility on management control system design]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>1995</year>
<volume>20</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>241-58</page-range></nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ahrens]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Chapman]]></surname>
<given-names><![CDATA[C. S]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Accounting for flexibility and efficiency: A field study of management control systems in a restaurant chain]]></article-title>
<source><![CDATA[Contemporary accounting research]]></source>
<year>2004</year>
<volume>21</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>271-301</page-range></nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Alperstedt]]></surname>
<given-names><![CDATA[G. D.]]></given-names>
</name>
<name>
<surname><![CDATA[Martignago]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Fiates]]></surname>
<given-names><![CDATA[G. G. S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[O processo de adaptação estratégica em uma instituição de ensino superior sob a ótica da teoria institucional]]></article-title>
<source><![CDATA[Revista de Ciências da Administração]]></source>
<year>2006</year>
<volume>8</volume>
<numero>15</numero>
<issue>15</issue>
<page-range>114</page-range></nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Anthony]]></surname>
<given-names><![CDATA[R. N.]]></given-names>
</name>
<name>
<surname><![CDATA[Govindarajan]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
</person-group>
<source><![CDATA[Sistemas de controle gerencial]]></source>
<year>2008</year>
<publisher-loc><![CDATA[São Paulo, Brasil ]]></publisher-loc>
<publisher-name><![CDATA[McGraw-Hill]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Beuren]]></surname>
<given-names><![CDATA[I. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Teixeira]]></surname>
<given-names><![CDATA[S. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Avaliação dos Sistemas de Controle Gerencial em Instituição de Ensino Superior com o Performance Management and Control]]></article-title>
<source><![CDATA[Revista de Gestão da Tecnologia e Sistemas de Informação]]></source>
<year>2014</year>
<volume>11</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>169-92</page-range></nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bisbe]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Malagueño]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The choice of interactive control systems under different innovation management modes]]></article-title>
<source><![CDATA[European Accounting Review]]></source>
<year>2009</year>
<volume>18</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>371-405</page-range></nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bisbe]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Otley]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The effects of the interactive use of management control systems on product innovation]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>2004</year>
<volume>29</volume>
<numero>8</numero>
<issue>8</issue>
<page-range>709-37</page-range></nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bouwens]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Abernethy]]></surname>
<given-names><![CDATA[M. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The consequences of customization on management accounting system design]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>2000</year>
<volume>25</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>221-41</page-range></nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Brown]]></surname>
<given-names><![CDATA[S. L.]]></given-names>
</name>
<name>
<surname><![CDATA[Eisenhardt]]></surname>
<given-names><![CDATA[K. M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Product development: Past research, present findings, and future directions]]></article-title>
<source><![CDATA[Academy of management review]]></source>
<year>1995</year>
<volume>20</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>343-78</page-range></nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Chenhall]]></surname>
<given-names><![CDATA[R. H.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Management control systems design within its organizational context: findings from contingency-based research and directions for the future]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>2003</year>
<volume>28</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>127-68</page-range></nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Chenhall]]></surname>
<given-names><![CDATA[R. H.]]></given-names>
</name>
<name>
<surname><![CDATA[Moers]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The role of innovation in the evolution of management accounting and its integration into management control]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>2015</year>
<volume>47</volume>
<page-range>1-13</page-range></nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Chenhall]]></surname>
<given-names><![CDATA[R. H.]]></given-names>
</name>
<name>
<surname><![CDATA[Kallunki]]></surname>
<given-names><![CDATA[J. P.]]></given-names>
</name>
<name>
<surname><![CDATA[Silvola]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Exploring the relationships between strategy, innovation, and management control systems: the roles of social networking, organic innovative culture, and formal controls]]></article-title>
<source><![CDATA[Journal of Management Accounting Research]]></source>
<year>2011</year>
<volume>23</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>99-128</page-range></nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Child]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Organizational structure, environment and performance: The role of strategic choice]]></article-title>
<source><![CDATA[Sociology]]></source>
<year>1972</year>
<volume>6</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1-22</page-range></nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="">
<collab>Comissão Nacional de Avaliação da Educação Superior</collab>
<source><![CDATA[Resolução Nº 01 de 17 de junho de 2010]]></source>
<year>2010</year>
</nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Dal Magro]]></surname>
<given-names><![CDATA[C. B.]]></given-names>
</name>
<name>
<surname><![CDATA[Utzig]]></surname>
<given-names><![CDATA[M. J. S.]]></given-names>
</name>
<name>
<surname><![CDATA[Lavarda]]></surname>
<given-names><![CDATA[C. E. F.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[O uso de sistemas de controle gerencial pelo alto escalão de uma instituição de ensino superior privada na implementação das estratégias]]></article-title>
<source><![CDATA[Revista Iberoamericana de Contabilidad de Gestión]]></source>
<year>2014</year>
<volume>12</volume>
<numero>23</numero>
<issue>23</issue>
<page-range>98-118</page-range></nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Davila]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[An empirical study on the drivers of management control systems&#8217; design in new product development]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>2000</year>
<volume>25</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>383-409</page-range></nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Dent]]></surname>
<given-names><![CDATA[J. F.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Strategy, organization and control: some possibilities for accounting research]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>1990</year>
<volume>15</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>3-25</page-range></nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Fagundes]]></surname>
<given-names><![CDATA[J. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Soler]]></surname>
<given-names><![CDATA[C. C.]]></given-names>
</name>
<name>
<surname><![CDATA[Lavarda]]></surname>
<given-names><![CDATA[C. E. F.]]></given-names>
</name>
<name>
<surname><![CDATA[Lavarda]]></surname>
<given-names><![CDATA[R]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Gestão do curso de administração considerando o enfoque da teoria da contingência]]></article-title>
<source><![CDATA[Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ]]></source>
<year>2011</year>
<volume>14</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>44-59</page-range></nlm-citation>
</ref>
<ref id="B20">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gerdin]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Greve]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Forms of contingency fit in management accounting research a critical review]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>2004</year>
<volume>29</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>303-26</page-range></nlm-citation>
</ref>
<ref id="B21">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Henri]]></surname>
<given-names><![CDATA[J. F.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Management control systems and strategy: A resource-based perspective]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>2006</year>
<volume>31</volume>
<numero>6</numero>
<issue>6</issue>
<page-range>529-58</page-range></nlm-citation>
</ref>
<ref id="B22">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ittner]]></surname>
<given-names><![CDATA[C. D.]]></given-names>
</name>
<name>
<surname><![CDATA[Larcker]]></surname>
<given-names><![CDATA[D. F.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Assessing empirical research in managerial accounting: a value-based management perspective]]></article-title>
<source><![CDATA[Journal of accounting and economics]]></source>
<year>2001</year>
<volume>32</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>349-410</page-range></nlm-citation>
</ref>
<ref id="B23">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kano]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Seraku]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Takahashi]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Tsuji]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Attractive quality and must-be quality]]></article-title>
<source><![CDATA[The Journal of the Japanese Society for Quality Control]]></source>
<year>1984</year>
<volume>14</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>39-48</page-range></nlm-citation>
</ref>
<ref id="B24">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Langfield-Smith]]></surname>
<given-names><![CDATA[K]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Management control systems and strategy: A critical review]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>1997</year>
<volume>22</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>207-32</page-range></nlm-citation>
</ref>
<ref id="B25">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Marginson]]></surname>
<given-names><![CDATA[D. E]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Management control systems and their effects on strategy formation at middle&#8208;management levels: evidence from a UK organization]]></article-title>
<source><![CDATA[Strategic Management Journal]]></source>
<year>2002</year>
<volume>23</volume>
<numero>11</numero>
<issue>11</issue>
<page-range>1019-31</page-range></nlm-citation>
</ref>
<ref id="B26">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Meyer]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Meyer Junior]]></surname>
<given-names><![CDATA[V. M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[&#8220;Managerialism&#8221; na Gestão Universitária: uma análise de suas manifestações em uma instituição empresarial]]></article-title>
<source><![CDATA[Revista Gestão Universitária na América Latina-GUAL]]></source>
<year>2013</year>
<volume>6</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>01-20</page-range></nlm-citation>
</ref>
<ref id="B27">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Mintzberg]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
</person-group>
<source><![CDATA[Tracking strategies: toward a general theory]]></source>
<year>2007</year>
<publisher-loc><![CDATA[Oxford ]]></publisher-loc>
<publisher-name><![CDATA[Oxford University Press]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B28">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Naranjo-Gil]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Hartmann]]></surname>
<given-names><![CDATA[F]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[How CEOs use management information systems for strategy implementation in hospitals]]></article-title>
<source><![CDATA[Health Policy]]></source>
<year>2007</year>
<volume>81</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>29-41</page-range></nlm-citation>
</ref>
<ref id="B29">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Otley]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Management control in contemporary organizations: towards a wider framework]]></article-title>
<source><![CDATA[Management Accounting Research]]></source>
<year>1994</year>
<volume>5</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>289-99</page-range></nlm-citation>
</ref>
<ref id="B30">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Simons]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The role of management control systems in creating competitive advantage: new perspectives]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>1990</year>
<volume>15</volume>
<numero>1-2</numero>
<issue>1-2</issue>
<page-range>127-43</page-range></nlm-citation>
</ref>
<ref id="B31">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Simons]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Strategic orientation and top management attention to control systems]]></article-title>
<source><![CDATA[Strategic Management Journal]]></source>
<year>1991</year>
<volume>12</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>49-62</page-range></nlm-citation>
</ref>
<ref id="B32">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Simons]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[How new top managers use control systems as levers of strategic renewal]]></article-title>
<source><![CDATA[Strategic management journal]]></source>
<year>1994</year>
<volume>15</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>169-89</page-range></nlm-citation>
</ref>
<ref id="B33">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Simons]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<source><![CDATA[Levers of control]]></source>
<year>1995</year>
<publisher-loc><![CDATA[Boston ]]></publisher-loc>
<publisher-name><![CDATA[Harvard Business School Press]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B34">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Tontini]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Silveira]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Identification of satisfaction attributes using competitive analysis of the improvement gap]]></article-title>
<source><![CDATA[International Journal of Operations and Production Management]]></source>
<year>2007</year>
<volume>27</volume>
<numero>5</numero>
<issue>5</issue>
<page-range>482-500</page-range></nlm-citation>
</ref>
<ref id="B35">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Weißenberger]]></surname>
<given-names><![CDATA[B. E.]]></given-names>
</name>
<name>
<surname><![CDATA[Angelkort]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness]]></article-title>
<source><![CDATA[Management Accounting Research]]></source>
<year>2011</year>
<volume>22</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>160-80</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
