A influência da internacionalização sobre o controle gerencial de uma empresa brasileira: o caso Sabó Ltda

Abstract

The objective of this research was to evaluate the impact caused by the process of internationalization on the management control system in a Brazilian company of Autoparts. Thus, this research examined how the internationalization of the company influenced the changes in its management control system, trying to analyze the degree of distance and proximity between the company and searched literature on managerial control. In review of literature, Initially, was discussed the main features of the system of the management control system, the influence of the environment on the organizations, the life cycle of the organizations and some instruments used in managerial control. Later, was discussed some theories that examine the process of internationalization of the companies and finally, the management control system in internationalized environment. It was built a plan of reference based on review of the literature in order to guide responses to questions from interviews of this search. The methodology used in this study was exploratory research, type exploratorydescriptive through the method of the case study. The data collect method used was a semistructured interview applied to the controller and the marketing managers of the company. From the results, it was concluded that the internationalization was not the only variable responsible for the change in the management control system used by the company. Moreover, the managerial control of the company in many respects converges with the presented in the review of literature.