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Previous issue date: 2016-09-05 / The isomorphism approach assumes that organizations respond in similar ways to other organizations when these are adjusted to a particular environment. The Comptroller, in the current economic context, plays the role of generating information in order to tailor this information to the company profile and managers that it will use in business management. The speed of business together with the competitiveness between companies makes assignments and controllership practices to grow, in a relevant way, in organizations. The research proposed in this study aimed to analyze the evidence of isomorphism in Controllership practices in companies in the private concessionaires segment of public water and sewage services. This segment has different characteristics from the others, with a strong regulation of their activities, their main duties and responsibilities are clearly defined in the contract and need to follow to the letter these settings to be avoided contractual disputes that may lead to the maximum penalty of suspension of the contract . These rights and obligations are, for example, the definition of the tariff value, the value of investments, the percentage of return on investments, all of which impact significantly on the dealership's management, making the performance of the more relevant controllership within these organizations. The methodology consists of a descriptive research with a qualitative approach, whose data were collected through interviews with semi-structured. The interviews were carried out with the responsible for the financial department of two major business groups, industry-leading group of construction and holders of various assets in the utilities sector, among these, in the sanitation sector, specifically water and sewage, which also have expression of participation of these assets. The research identified as finding evidence of coercive isomorphism, caused primarily by pressures of the concession agreement and the holding of these utilities. Also identified evidence of mimetic isomorphism, the controllership practices of dealers and their structures and, finally, noted the normative isomorphism in only one of the companies searched. It was concluded that there is evidence of three types of isomorphism in the practices of controlling the private concessionaires of public water and sewage services, and these aren't related to each other or are independent. / A abordagem do isomorfismo pressup??e que as organiza????es respondam de maneiras similares a outras organiza????es, quando essas est??o ajustadas a um determinado ambiente. A Controladoria, dentro do contexto econ??mico atual, exerce o papel de geradora de informa????o, de maneira a adequar tal informa????o ao perfil da empresa e dos gestores que dela far??o uso na gest??o dos neg??cios. A velocidade dos neg??cios aliada ?? competitividade entre as empresas faz com que as atribui????es e pr??ticas de controladoria cres??am, de modo relevante, nas organiza????es. A pesquisa proposta neste estudo objetivou analisar as evid??ncias do isomorfismo nas pr??ticas de Controladoria nas empresas do segmento de concession??rias privadas de servi??os p??blicos de ??gua e esgoto. Esse segmento possui caracter??sticas diferenciadas dos demais, apresentando uma forte regulamenta????o de suas atividades, seus principais direitos e responsabilidades s??o claramente definidos em contrato e necessitam seguir ?? risca essas defini????es para que sejam evitados lit??gios contratuais que podem levar at?? ?? penalidade m??xima de suspens??o do contrato. Entre esses direitos e obriga????es est??o, por exemplo, a defini????o do valor da tarifa, os valores dos investimentos, os percentuais de retorno do investimentos, aspectos que impactam significativamente na gest??o da concession??ria, tornando a atua????o da controladoria ainda mais relevante dentro dessas organiza????es. A metodologia utilizada consiste em uma pesquisa descritiva com abordagem qualitativa, cujos dados foram coletados por meio de entrevistas com roteiro semiestruturado e an??lise documental. As entrevistas foram aplicadas junto aos respons??veis pela controladoria de dois grandes grupos empresariais, grupos l??deres do segmento da constru????o civil e detentores de diversos ativos no segmento de concession??rias, entre esses, no segmento de saneamento, especificamente ??gua e esgoto, no qual tamb??m possuem express??o de participa????o desses ativos. A pesquisa identificou como achado evid??ncias do isomorfismo coercitivo, ocasionado basicamente por press??es do contrato de concess??o e pela holding dessas concession??rias. Identificou, tamb??m, evid??ncias do isomorfismo mim??tico, nas pr??ticas de controladoria das concession??rias e nas suas estruturas e, por fim, observou o isomorfismo normativo em apenas uma das empresas pesquisada. Concluiu-se que existem evid??ncias dos tr??s tipos de isomorfismo nas pr??ticas de controladoria das concession??rias privadas de servi??os p??blicos de ??gua e esgoto, sendo que esses n??o est??o relacionados entre si ou s??o independentes.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:jspui/717 |
| Date | 05 September 2016 |
| Creators | BETARESSI, Vlademir |
| Contributors | PARISI, Claudio, CABELLO, Ot??vio Gomes, PELEIAS, Ivam Ricardo |
| Publisher | FECAP, Mestrado em Ci??ncias Cont??beis, FECAP, Brasil, Funda????o Escola de Com??rcio ??lvares Penteado |
| 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 | http://creativecommons.org/licenses/by-nc-nd/4.0/, info:eu-repo/semantics/openAccess |
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