Characteristics of Organizational Control of Companies of Southern Region of Brazil

Abstract

This study analyzes the main features of management control of enterprises located in southern Brazil, according to the Typology of Organizational Control suggested by Gomes and Salas (2001): Family, Bureaucratic, Ad Hoc and On Results. The companies' alignment with this categorization is investigated through a survey. This is an applied and descriptive research, with quantitative approach. Data were obtained from the sample companies' responses to standardized questionnaires. We identified 13 companies with Family Control, 3 with Ad Hoc control, 20 with Bureaucratic control and 12 controlled by Results. The results reveal several points of agreement among the control systems adopted in the surveyed companies and established in the literature as well as some disagreements. Among the most frequently characteristics cited are: controls and centralized decisions and the use of formal internal controls. The results show that the typology proposed by Gomes and Salas (2001) can be used to understand the control systems of organizations, providing valuable information to support decision-making.