Influências dos eventos climáticos adversos no uso do sistema de controle gerencial
DOI:
https://doi.org/10.5007/2175-8069.2022.e81992Palavras-chave:
Eventos Climáticos Adversos, Sistemas de controle gerencial, Alavancas de controle, Tensão dinâmicaResumo
Eventos climáticos adversos provocam efeitos diretos e indiretos e o uso de informações sobre eles orienta gestores a buscar reflexões que se transformem em aperfeiçoamento dos Sistemas de Controle Gerencial (SCG). Nesse estudo, enfatiza-se o uso dos SCGs por meio do framework das Alavancas de Controle (AC) de Simons e base teórica é contingencial. Objetiva-se verificar como eventos climáticos adversos influenciam o uso do SCG. Pesquisa qualitativa e múltiplos casos: três empresas afetadas por tornados e três por enchentes. Contatou-se que o histórico de ocorrências faz com que processos de prevenções sejam aperfeiçoados e formalizados. Houve alteração de prioridades organizacionais, comunicações, compreensão de riscos que devem ser evitados ou minimizados, identificação da relevância do monitoramento e estímulo à pesquisa e aprendizado. Os eventos influenciam o uso de técnicas gerenciais e relatórios de estoque, pessoal e logístico, com ênfase no uso interativo das ACs. Costataram-se seis tensões dinâmicas relacionadas aos eventos.
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