USE LEVERS OF CONTROL OF SIMONS (1995) IN THE MANAGEMENT OF A COOPERATIVE AGROINDUSTRIAL

Authors

  • Caroline Sulzbach Pletsch Universidade do Estado de Santa Catarina
  • Carlos Eduardo Facin Lavarda Universidade Federal de Santa Catarina

DOI:

https://doi.org/10.11606/rco.v10i28.117375

Keywords:

Levers of Control. Management Control Systems. Cooperativa Agroindustrial.

Abstract

The study aimed to verify how Simons control levers (1995) are used in the management of Cooperativa Agroindustrial. This is a case study in a Cooperativa Agroindustrial, with descriptive and qualitative characteristic. For data collection was used interviews, documents and observation. the categorized content analysis by themes, with the assistance of Nvivo® software and word clouds for data analysis was used. It was found that diagnostic systems (monitoring activities) and interactive systems (involvement of managers, encouraging organizational learning and the emergence of new ideas) are the most used in the organization, as they are used constantly and are part of the day day of the object of the study organization. Beliefs are disseminated in a clear and border systems form are not used only when there is a need to establish limits of performance and behavior are not used constantly.

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Author Biographies

  • Caroline Sulzbach Pletsch, Universidade do Estado de Santa Catarina
    Mestre em Ciências Contábeis
  • Carlos Eduardo Facin Lavarda, Universidade Federal de Santa Catarina
    Doutor em Contabilidade

Published

2016-12-21

Issue

Section

Paper

How to Cite

Pletsch, C. S., & Lavarda, C. E. F. (2016). USE LEVERS OF CONTROL OF SIMONS (1995) IN THE MANAGEMENT OF A COOPERATIVE AGROINDUSTRIAL. Revista De Contabilidade E Organizações, 10(28), 18-31. https://doi.org/10.11606/rco.v10i28.117375