Utilize este identificador para referenciar este registo:
http://hdl.handle.net/10071/23642
Autoria: | Ferreira, M. Edvalda, L. Ferreira, A. Ferreira, L. |
Data: | 2021 |
Título próprio: | The controllers' profile and their strategic choices: an analysis of Brazilian and Portuguese controller |
Volume: | 15 |
ISSN: | 1982-6486 |
DOI (Digital Object Identifier): | 10.11606/issn.1982-6486.rco.2021.186510 |
Palavras-chave: | Strategic choices Upper echelons Controller Values Cognitive basis |
Resumo: | This article aims to understand how the values and cognitive basis proposed by the Upper Echelons Theory are seen in the strategic choices of controllers who work in companies in Brazil and Portugal. This is a descriptive study with a qualitative approach. Data were collected between the years 2018 and 2020 from interviews conducted with controllers and former controllers associated with companies from different sectors in these countries. A total of twenty-three interviews were conducted, and the data were analyzed using content analysis. The results revealed that previous professional experience and academic background, as well as the individual profile, the hierarchical structure, the organizational culture, and the level of autonomy given to the controllers interfere in their strategic choices in both countries. Collectivism, rationality, duty, and novelty were the values most emphasized by the interviewees as being essential to the position of controller. |
Arbitragem científica: | yes |
Acesso: | Acesso Aberto |
Aparece nas coleções: | BRU-RI - Artigos em revistas científicas internacionais com arbitragem científica |
Ficheiros deste registo:
Ficheiro | Descrição | Tamanho | Formato | |
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article_83894.pdf | Versão Editora | 2,82 MB | Adobe PDF | Ver/Abrir |
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