Análise do Inter-relacionamento das Dimensões da Estrutura de Sistemas de Controle Gerencial: um Estudo Piloto.

This study analyzes the predominant features of each of the four identified dimensions of a Management Control System [MCS] as well as draws an analysis of their inter-relationships. These dimensions are defined in the context of an integrated model that is developed from two relevant theoretical models: a model of an MCS proposed by Ferreira and Otley (2006); and a model for assessing the success of an information system suggested by DeLone and McLean (1992). The proposed integrated model takes two dimensions from the first model ('design and use') and two dimensions from the second model ('user satisfaction' and 'individual impact'). To assess the proposed model, a pilot study is conducted by analysing the results of a questionnaire survey directed to three large Brazilian financial institutions. The results demonstrate that a traditional MCS design continues to predominate, and that MCSs are used mainly for diagnostic use. User satisfaction is enhanced by an adequate MCS structure, and positive individual impact is enhanced when the use of the MCS increases productivity. Moreover, the results don't suggest a presence of a pattern of relationships in which a certain technique or a certain information characteristic will invariably lead to higher satisfaction level and higher individual impact. [ABSTRACT FROM AUTHOR]