Innovation of managerial control practices and sources of information
DOI:
https://doi.org/10.11606/rco.v7i19.55424Keywords:
Innovation, Organizational innovation, Management control practices, Sources of knowledge.Abstract
This study evaluated the associations between how controllership’s professionals obtains information and changes’ profiles in management control practices, a subject still little explored (STONE et al., 2000). The main results, supported by a survey showed that: (1) the internal source of information is the most important, (2) there is no difference in the way information is obtained and the different changes’ profiles in management control practices, one exception was the cluster that made no change, characterized by getting information from trade magazines, associations and academic articles.
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