Combinação de categorias de práticas de controle de gestão para o alto desempenho de start-ups

• Autores: Wendy Beatriz Witt Haddad Carraro, Raquel Meneses, Carlos Brito
• Localización: RBGN: Revista Brasileira de Gestão de Negócios, ISSN 1806-4892, Vol. 21, Nº. 4, 2019, págs. 861-878
• Idioma: portugués
• DOI: 10.7819/rbgn.v21i5.4022
• Títulos paralelos:
  • Combining Categories of Management Control Tools for High Performance of Start-ups
• Enlaces
  • Texto completo (pdf)
  • Texto completo
• Resumen
  • English

    Purpose – This study aims is to examine possible combinations of management control tools that are likely to lead to high performance in start-ups.

    Design/methodology/approach – Personal interviews were conducted with entrepreneurs from 45 start-ups established in Technology Parks of University Centers in Portugal. Based on practices from different categories of organizational analysis, it was used the fuzzy Qualitative Comparative Analysis (fsQCA) methodology.

    Findings – To achieve high performance, management controls are required for Clients, Strategy, Information Systems, Performance, Risks and Budget. The Client and Budget categories presented the greatest consistency in meeting the proposed condition. In addition, the results generated two combinations of conditions for the high performance of net income.

    Originality/value – The combination of different management control practices contributes to the success of the business, especially when it relates to the organization's strategic practices. The use of management control tools becomes a priority for companies that wish to cope with the challenges raised by corporate uncertainties, especially in start-up companies, ensuring the sustainable growth of these businesses.

  • português

    Objetivo – Este estudo tem como objetivo examinar possíveis combinações de práticas de controle de gestão que possam levar a um alto desempenho em start-ups.

    Metodologia – Entrevistas pessoais foram realizadas com empresários de 45 start-ups estabelecidas em Parques Tecnológicos de Centros Universitários em Portugal. Com base em práticas de diferentes categorias de análise organizacional, utilizou-se a metodologia fuzzy Análise Qualitativa Comparativa (fsQCA).

    Resultados – Para obtenção de alto desempenho, são necessários controles de gestão para Clientes, Estratégia, Sistemas de Informação, Desempenho, Riscos e Orçamento. As categorias Cliente e Orçamento apresentaram a maior consistência em atender a condição proposta. Além disso, os resultados geraram duas combinações de condições para o alto desempenho do lucro líquido.

    Contribuições – A combinação de diferentes práticas de controle de gestão contribui para o sucesso do negócio, principalmente quando relacionado às práticas de estratégia da organização. O uso de ferramentas de controle gerencial torna-se uma prioridade para as empresas que desejam sucumbir aos desafios impostos pelas incertezas corporativas, especialmente em empresas start-up, garantindo o crescimento sustentável desses negócios.

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