Impact of organizational culture in the use of management controls of metallurgical companies

Authors

  • Roberto Carlos Klann Fundação Universidade Regional de Blumenau
  • Denise Del Prá Netto Machado Fundação Universidade Regional de Blumenau

DOI:

https://doi.org/10.11606/rco.v5i12.34796

Keywords:

Organizational culture, Management controls, Metallurgic companies

Abstract

The article deals with a study on the influence of organizational culture of companies in the use of management controls, using part of the model of Hofstede (1991), to classify the culture of two metallurgical enterprises in relation to the hierarchical distance and the control of uncertainty. In this sense, the article aims to describe the impact of organizational culture in the use of management controls by these companies. The research method can be classified as descriptive, with data collected through survey and quantitative approach. The results show that there are cultural differences between the two organizations, especially in relation to the control of uncertainty, greater in the company A. However, despite these differences, the management controls used by the two companies don 't have statistically significant differences. It is concluded that the organizational culture of these two companies does not impact the management controls used by them.

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Published

2011-08-01

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Paper

How to Cite

Klann, R. C., & Machado, D. D. P. N. (2011). Impact of organizational culture in the use of management controls of metallurgical companies . Revista De Contabilidade E Organizações, 5(12), 90-108. https://doi.org/10.11606/rco.v5i12.34796