Management control systems as a package in a Portuguese agri-food company
Abstract This article aimed to analyze how management control systems (MCSs) as a package have been used in a Portuguese agri-food company. There is a need for a more holistic view of the diversity of management controls in organizations, analyzing how the different management controls interact in s...
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| Format: | Article |
| Language: | English |
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Universidade de São Paulo
2025-08-01
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| Series: | Revista Contabilidade & Finanças |
| Subjects: | |
| Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772025000200601&lng=en&tlng=en |
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| _version_ | 1849329603201466368 |
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| author | Sara Joana Daniel Ricardo Rui Manuel da Costa Robalo |
| author_facet | Sara Joana Daniel Ricardo Rui Manuel da Costa Robalo |
| author_sort | Sara Joana Daniel Ricardo |
| collection | DOAJ |
| description | Abstract This article aimed to analyze how management control systems (MCSs) as a package have been used in a Portuguese agri-food company. There is a need for a more holistic view of the diversity of management controls in organizations, analyzing how the different management controls interact in specific organizations from different cultural contexts. This is a field study, which allowed the researchers to immerse themselves in the organizational context of an important Portuguese agri-food company, allowing a better understanding of the relationships between different types of management control. It helps raise awareness of the diversity of management controls and the importance of using them as a package in organizations. The study adopts the case study methodology, supported by information collected through documents and semi-structured interviews as methods of collecting and generating evidence. This study reinforces the importance of studying management control systems as a package in different organizational contexts, highlights the importance of the links between different types of management control, shows the dynamics that occur in all components of the theoretical model adopted, and gives visibility to the diversity of management controls that can be used in organizations. |
| format | Article |
| id | doaj-art-24fdd1f0671445d082bbbbf9fe64bc5c |
| institution | Kabale University |
| issn | 1808-057X |
| language | English |
| publishDate | 2025-08-01 |
| publisher | Universidade de São Paulo |
| record_format | Article |
| series | Revista Contabilidade & Finanças |
| spelling | doaj-art-24fdd1f0671445d082bbbbf9fe64bc5c2025-08-20T03:47:13ZengUniversidade de São PauloRevista Contabilidade & Finanças1808-057X2025-08-01369810.1590/1808-057x20252182.enManagement control systems as a package in a Portuguese agri-food companySara Joana Daniel Ricardohttps://orcid.org/0009-0009-7801-473XRui Manuel da Costa Robalohttps://orcid.org/0000-0002-3567-1184Abstract This article aimed to analyze how management control systems (MCSs) as a package have been used in a Portuguese agri-food company. There is a need for a more holistic view of the diversity of management controls in organizations, analyzing how the different management controls interact in specific organizations from different cultural contexts. This is a field study, which allowed the researchers to immerse themselves in the organizational context of an important Portuguese agri-food company, allowing a better understanding of the relationships between different types of management control. It helps raise awareness of the diversity of management controls and the importance of using them as a package in organizations. The study adopts the case study methodology, supported by information collected through documents and semi-structured interviews as methods of collecting and generating evidence. This study reinforces the importance of studying management control systems as a package in different organizational contexts, highlights the importance of the links between different types of management control, shows the dynamics that occur in all components of the theoretical model adopted, and gives visibility to the diversity of management controls that can be used in organizations.http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772025000200601&lng=en&tlng=enmanagement controlsMCSs as a packagecase studyagri-food sectorPortugal |
| spellingShingle | Sara Joana Daniel Ricardo Rui Manuel da Costa Robalo Management control systems as a package in a Portuguese agri-food company Revista Contabilidade & Finanças management controls MCSs as a package case study agri-food sector Portugal |
| title | Management control systems as a package in a Portuguese agri-food company |
| title_full | Management control systems as a package in a Portuguese agri-food company |
| title_fullStr | Management control systems as a package in a Portuguese agri-food company |
| title_full_unstemmed | Management control systems as a package in a Portuguese agri-food company |
| title_short | Management control systems as a package in a Portuguese agri-food company |
| title_sort | management control systems as a package in a portuguese agri food company |
| topic | management controls MCSs as a package case study agri-food sector Portugal |
| url | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772025000200601&lng=en&tlng=en |
| work_keys_str_mv | AT sarajoanadanielricardo managementcontrolsystemsasapackageinaportugueseagrifoodcompany AT ruimanueldacostarobalo managementcontrolsystemsasapackageinaportugueseagrifoodcompany |