FATORES CONTINGENCIAIS E O CONTROLE GERENCIAL: UMA AVALIAÇÃO EM ORGANIZAÇÕES NÃO GOVERNAMENTAIS (ONGS) BRASILEIRAS

Abstract

The objective of this paper was to evaluate the relationship between contingency factors and practices related to management control within Brazilian Non-Governmental Organizations (NGOs). For that, a field survey was carried out, through a correspondence survey, with 43 organizations listed in the Brazilian Association of Nongovernmental Organizations (ABONG). The external contingency factors considered in the study were environmental competition, environmental dynamism and environmental uncertainty. The internal contingency factors considered were size, strategy, structure, technology, culture and leadership. In relation to the managerial controls analyzed, the following were considered: management by project; budget; internal control; activity-based costing; value-based management; activity-based management; variable costing and target costing; cost / volume / profit analysis; value chain analysis; balanced scorecard and accounting statements that are adaptable to managers. In order to evaluate the intensity and the direction of the relations between the management controls with the external and internal contingency factors, the Spearman correlation coefficient was used. The main result regarding the external contingency factor revealed that only the dynamism variable presented a direct and statistically significant relationship with a management control system. Regarding the results of the internal contingency factors, except for the Size factor, there were several direct and statistically significant relationships with the management controls used by the presidents and managers of the NGOs. It was concluded that the management control practices used by the presidents and managers of the NGOs are influenced by internal and external contingency factors. (English) [ABSTRACT FROM AUTHOR]