O controle de gestão nos bancos múltiplos que atuam no Brasil: estudo do impacto da internacionalização e da convergência aos padrões internacionais de contabilidade

Abstract

Management Control systems and as the information they provide gain increasingly more relevance in the banking sector. This has been due to the need for improvement of management practices, as well as processes, justified by the continuous development of activities in this market. This study set out to verify the impact caused by the processes of globalization and convergence to international standards on accounting managerial control systems of multiple banks that operate in Brazil. For this, there was an exploratory search via the case study method, interviews and questionnaires that are, being used to examine the application of the theoretical reference in practice the use of Management Control systems in these banks and seeking to highlight possible modifications in the light of both processes. The results obtained in the examination of cases have characteristics in common with literature, and unusual in other respects. The impact of globalization brought to control Systems of banks showed that it is tied to the information technology area, while for Convergence with international accounting standards, the impact should be much more addressed to disclosure in international standards, rather than to control Systems.