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Controlo de gestão no sector do retalho aplicado às PME de cariz familiar: uma revisão sistemática da literatura
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| 1.07 MB | Adobe PDF |
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Abstract(s)
A presente dissertação revê a literatura disponível acerca do sistema de controlo de gestão no sector do retalho aplicado às Pequenas e Médias Empresas (PME) de cariz familiar. O principal objetivo é entender qual o impacto e influência que o controlo de gestão tem neste tipo de empresas do sector e identificar lacunas de investigação que possam ser estudadas ao nível do doutoramento. A metodologia utilizada é da revisão sistemática de literatura, a qual permitiu identificar diversos artigos que são relevantes para a elaboração do presente trabalho. Através da utilização deste trabalho foi possível verificar que os sistemas de controlo de gestão são muito utilizados pelas empresas. No entanto, só mais recentemente estes têm vindo a ganhar relevância já que o foco da gestão empresarial tem cada vez mais a criação do valor, tema para o qual os sistemas de controlo de gestão podem contribuir de forma decisiva. Ainda assim, este estudo revela que as PME de cariz familiar têm bastante resistência à sua adoção. Assim, a presente dissertação identifica várias lacunas no seio do tema em estudo, os quais são passiveis de explorar em investigações futuras.
This study reviews the literature on management control systems as they apply Small and Medium Enterprises (SME‘s) operating in retail sector. The main goal is to understand what is the impact that such systems have in this type of firm/sector and identify gaps in the extent literature to be studied in the future. This dissertation employs a systematic review to achieve its goals and comes to following conclusions. First, there is evidence that many firms commonly use management control systems. Yet, only recently they have become paramount has the goal of management shifts further and further to the idea of value creation, something that management control systems are particularly useful for. Nevertheless, the existing literature suggest that SMEs have only timidly embraced this change since most of them are very conservative in what concerns management style. Hence, this dissertation uncovers and details a number of research gaps that might be explored in the future.
This study reviews the literature on management control systems as they apply Small and Medium Enterprises (SME‘s) operating in retail sector. The main goal is to understand what is the impact that such systems have in this type of firm/sector and identify gaps in the extent literature to be studied in the future. This dissertation employs a systematic review to achieve its goals and comes to following conclusions. First, there is evidence that many firms commonly use management control systems. Yet, only recently they have become paramount has the goal of management shifts further and further to the idea of value creation, something that management control systems are particularly useful for. Nevertheless, the existing literature suggest that SMEs have only timidly embraced this change since most of them are very conservative in what concerns management style. Hence, this dissertation uncovers and details a number of research gaps that might be explored in the future.
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Keywords
Sistema de controlo de gestão Sector de retalho Pequenas e médias empresas Negócios familiares