Control systems and strategic alignment: a balance analysis between simons' levers and its alignment with the strategy of a public higher education institution
DOI:
https://doi.org/10.5007/1983-4535.2017v10n3p17Abstract
A growing number of studies has sought to analyze assessed the relationship between control mechanisms and strategic alignment. However, the studies that evaluate this relation in public institutions of higher education are scarce, in particular making use of the proposed control mechanisms by Simons (1995). Thus, the objective of this study is to assess the balance of the levers of control - proposed by Simons (1995) -, identifying the alignment of the controls with the strategic objectives of deployment of UNILA - Universidade Federal da Integração Latino-Americana. Data collected through survey research, with operational indicators extracted from the scale proposed by Damke et al. (2011), and analyzed through descriptive statistics and correlations, revealed a balanced presence of the levers in the institution and significant correlation with the strategic alignment variable. For the analisis, is was possible to conclude that the operational indicators are qualified to evaluate the strategic alignment and that the institution offers balanced levers.Downloads
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2017-11-03
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O autor transfere todos os direitos autorais do artigo para a Revista Gestão Universitária na América Latina - GUAL, sendo vedada qualquer reprodução, total ou parcial, em qualquer meio de divulgação, impresso ou eletrônico, sem que a prévia e necessária autorização seja solicitada e, se obtida, fará constar o competente registro e agradecimento à Revista.
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