Daiana Bragueto Martins
Doctorate – Contribution of the use of management control to the development of organizational resilience
Advisor: Prof. Dr. Fábio Frezatti
Co-advisor: Profa. Dra. Tania Casado
Comission: Profs. Drs. Carlos Eduardo Facin Lavarda, Ilse Marian Beuren e José Carlos Tiomatsu Oyadomari
Class: 217, FEA-5
This Ph.D. dissertation investigated how the use of the Management Control System helps in the management of organizational resilience in a Brazilian company. The choice by the theoretical model named "Levers of Control" by Robert Simons (1995, 2000) is linked to its purpose to analyze which are the management control systems used by the organization to provide the strategic renewal and helping with the organization’s Resilience Management. A survey single entity developed in a Brazilian oil derivatives trading company with structure, size and management control system required for the research. The chosen company was convenient because, at the time of the research, it was experiencing a change in its legal nature. The data were collected based on a questionnaire sent to executives from different departments, covering a sample of 64 high-echelon managers. The results support the hypothesis (H1) that the use of the management control system has a positive impact on the management of organizational resilience because it allows a structured view for organizations’ action and reaction. Thus, it was observed that high levels of the use of the management control system in the forms of beliefs systems, boundary systems, diagnostic control system and interactive control system increase the organization's capacity for resilience by acting in a proactive way, with strategic vision facing the business context's adversities, providing the strategic renewal proposed by Simons (1995). Among the research contributions, the following stand out: (i) the theoretical discussion about the Management Control System through the prism of Levers of Control by Simons (1995, 2000) in the national scenario, and its association with the organizational resilience theory; (ii) the development and validation of a tool to measure strategic resilience at the organizational level; and (iii) the practical point of view, this research helps managers to decide which pattern of control best fits the circumstances in which they operate and their strategic challenges, contribute to understanding how the use of management control system impacts on the resilience in the organizational environment.
*Abstract provided by the author