Efectos de la adopción del Programa de Núcleos de Apoyo a la Gestión de la Innovación en las prácticas de control de gestión
The study aims to identify the impact of adopting the program for Centers of Support for Innovation Management (Programa de Núcleos de Apoio à Gestão da Inovação - NAGI) on management control. This descriptive research carried out a survey, having as sample 12 Brazilian companies that joined the pro...
| Autor Principal: | Lopes, Iago França |
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| Otros Autores: | Santos, Vanderlei dos, Beuren, Ilse Maria |
| Formato: | Artículo |
| Idioma: | spa |
| Publicado: |
Pontificia Universidad Católica del Perú
2017
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| Materias: | |
| Acceso en línea: |
http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/16433/16817 |
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| Sumario: |
The study aims to identify the impact of adopting the program for Centers of Support for Innovation Management (Programa de Núcleos de Apoio à Gestão da Inovação - NAGI) on management control. This descriptive research carried out a survey, having as sample 12 Brazilian companies that joined the program. Data were analyzed using descriptive statistics and information entropy. Results showed that companies started using the researched systems more intensively, especially performance evaluation, strategic planning, contribution margin, simulations and budget. It was found that the companies started to use financial statements for decision-making, and strategic planning became a standard management control practice. The changes in management control practices after introducing innovationsystems in the organizations were consistent with those observed by Sulaiman and Mitchell (2005), especially in planning, control and financial practices. |
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