Management control in internationalized enterprises: the case of the building company Norberto Odebrecht S.A

Abstract

The article verify the impact provoked by the internationalization process upon the management control systems of the Building Company Odebrecht S.A. An exploratory research was undertaken through the case study technique and the main data collection was based upon two interviews. Thus the present study explores the relationship between the management controlling systems of the company and the reference plan extracted from the review of literature concerned, trying to evince the possible modifications adopted because of the internationalization process. The results found coincide with many aspects of the literature, especially the similarities between the control instruments foreseen by Odebrecht’s Managerial Technology (TEO) and the academic approaches presented on management control.