Influence of the contingency factors environment and strategy in the management control systems of an agricultural cooperative

被引：0

作者：

Pletsch, Caroline Sulzbach ^{[1
]}

Facin Lavarda, Carlos Eduardo ^{[2
]}

Dallabona, Lara Fabiana ^{[1
]}

de Oliveira, Gabriela Ramos ^{[1
]}

机构：

[1] UDESC, Rua Dr Getulio Vargas 2822, BR-89140000 Ibirama, SC, Brazil

[2] Univ Fed Santa Catarina, Campus Reitor Joao David Ferreira Lima s-n, BR-88040900 Florianopolis, SC, Brazil

来源：

CUSTOS E AGRONEGOCIO ON LINE | 2019年 / 15卷 / 01期

关键词：

Contingency theory; Contingency Factors; Management Control Systems; ACCOUNTING SYSTEMS; BUSINESS STRATEGY;

D O I：

暂无

中图分类号：

F3 [农业经济];

学科分类号：

0202 ; 020205 ; 1203 ;

摘要：

The study sought to verify how contingency factors, environment and strategy influence the Management Control Systems of an Agricultural Cooperative. It is a descriptive research, case study and qualitative. The object of study included an Agricultural Cooperative. We conducted interviews with 10 managers, documental analysis and observations. Nvivo (R) software and word clouds, built using the Wordle application, were used to aid data analysis. The main results showed that the environment was characterized by market demands, government plans, dollar prices, laws, competition, exports, climate, crises, bilateral agreements, which influence the Management Control Systems. Two strategic approaches (cost leadership strategy and differentiation strategy) were identified, influencing Management Control Systems in different ways.

引用

页码：229 / 253

页数：25

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