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Previous issue date: 2013-08-31 / The contingency approach states that something is true only under specific conditions . The Controllership acts to measure, control and integrate efforts to ensure optimization of the economic result at organizations. This research aimed to outline the characteristics of contingency factors: size, strategy, technology, structure and environment present in subsidiaries of a multinational organization. We sought to identify how these aspects influenced the Controllership area in different organizational contexts in terms of activities, functions, organizational structure and informational support . Therefore we carried out a descriptive study with a qualitative approach. Data were collected through semi-structured interview and structured questionnair in the American and Mexican subsidiaries of a multinational company based in Germany. Regarding to the size of the subsidiaries there were found positive associations with the subordination of the controller and the number of employees connected to the Controllership department , but there were no significant differences in the functions and activities in the Controllership area, and in both subsidiaries were not observed segregation between the functions of the Controllership and Treasury. Concerning strategy, it was identified differences between the subsidiaries, since the Mexican presented as prospective and American as analyzer, this variable determined the influence of the Controllership in terms of supporting informational to the business management, but no impact on the organizational structure. Regarding technology, it was observed that the American subsidiary values information technology, fator that provides the standardization of processes, contributing to operational management and risks of the Controllership. On the structure issue, it is emphasized that, as the degree of authority in relation to strategic decisions, both has limitations due to the centralization driven from the headquarters, however , it was found that the American subsidiary tends towards to a mechanistic nature , there are more division of work and authority reinforced, whereas the Mexican has mainly organic character traits: more decentralized, and with greater autonomy, this difference impacts the Controllership in terms of informational support . Finally, with regard to the environment, it was found that, compared with the American Mexican subsidiary operates in the most hostile dynamics environments showing that, in such environments are required control and management systems aimed more for performance and business results. It is concluded that for the specific situation of this study , the role of the divisional Controllership is is partially impacted by a combination of contingent variables and also found the effect of coercive isomorphism in divisional Controllership, minimizing the effect of the contingency variables in divisional Controllership / A abordagem contingencial estabelece que algo ?? verdadeiro somente sob condi????es espec??ficas. A Controladoria atua no sentido de mensurar, controlar e integrar os esfor??os para assegurar a otimiza????o do resultado econ??mico das organiza????es. Esta pesquisa teve como objetivo delinear as caracter??sticas dos fatores contingenciais: tamanho, estrat??gia, tecnologia, estrutura e ambiente presentes nas subsidi??rias de uma organiza????o multinacional. Procurou-se identificar de que modo estes aspectos influenciaram a ??rea de Controladoria nos diferentes contextos organizacionais em termos de atividades, fun????es, suporte informacional e estrutura organizacional. Para tanto, realizou-se uma pesquisa descritiva com abordagem qualitativa. Os dados foram coletados por meio de entrevista semiestruturada e question??rio estruturado nas subsidi??rias americana e mexicana de uma empresa multinacional sediada na Alemanha. Com rela????o ao tamanho das subsidi??rias houve associa????es positivas quanto ?? subordina????o do controller e o n??mero de colaboradores ligados ?? Controladoria, por??m n??o foram verificadas diferen??as nas fun????es e atividades na ??rea de Controladoria, sendo que em ambas n??o foi observada a segrega????o entre as fun????es de Controladoria e Tesouraria.Quanto a estrat??gia, identificou-se diferen??as entre as subsidi??rias, uma vez que a mexicana apresentou-se como prospectiva e a americana analisadora, vari??vel que determinou influ??ncia quanto ao suporte da Controladoria ?? gest??o do neg??cio, mas sem impactos quanto ?? estrutura organizacional. No que tange ?? tecnologia, observou-se que a subsidi??ria americana valoriza a tecnologia da informa????o, disposi????o que propicia a padroniza????o de processos, contribuindo na gest??o operacional e de riscos da Controladoria. No quesito estrutura, destaca-se que, quanto ao grau de autoridade de ambas em rela????o ??s decis??es estrat??gicas h?? limita????es em fun????o da centraliza????o orientada pela matriz da organiza????o; entretanto, constatou-se que a subsidi??ria americana tende para uma natureza mecanicista, isto ??, com maior divis??o dos trabalhos e autoridade refor??ada; j?? a mexicana possui caracter??sticas de car??ter mormente org??nico: mais descentralizada, e com maior autonomia; tal diferen??a impacta na Controladoria em termos de suporte informacional. Por fim, no que diz respeito ao ambiente, verificou-se que, em compara????o com a americana, a subsidi??ria mexicana atua em ambiente mais hostil e din??mico, evidenciando-se que, em ambientes dessa natureza, s??o necess??rios controles e sistemas gerenciais mais voltados para a performance e resultados dos neg??cios. Conclui-se que, para a situa????o espec??fica deste estudo, a atua????o da Controladoria divisional ?? impactada parcialmente por uma combina????o de vari??veis contingenciais e tamb??m se apurou o efeito do isomorfismo coercitivo na Controladoria divisional, minimizando o efeito das vari??veis contingenciais na Controladoria divisional
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/523 |
| Date | 31 August 2013 |
| Creators | Goto, Edna Yayoi Hirakawa |
| Contributors | Parisi, Claudio, Slomski, Vilma Geni, Oyadomari, Jos?? Carlos Tiomatsu |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Ci??ncias Cont??beis, FECAP, BR, Controladoria e Contabilidade |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | info:eu-repo/semantics/embargoedAccess |
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