Josir Simeone Gomes

Management Control in Internationalized Brazilian Companies

The objective of this study is to determine whether the internationalization of a company’s operations has an impact on its management control systems. Using the case study methodology, the article analyzes four cases of Brazilian companies with international activities. The research was guided by the premise that, as the geographical scope of a company’s operations enlarges, its administrative complexity also grows—demanding the adoption of new and more sophisticated controls systems. The literature on management control (see Anthony and Govindarajan, 1998; Dyment, 1987; Gomes and Amat, 1999; Maciariello and Kirby, 1994; Merchant, 1998, among others) provides a relatively similar treatment to the subject of management control of internationalized companies. Evidences collected in cases indicate that in certain situations or instances, the expected goal of management control systems in the new context, as well as its sophistication, may not be achieved.

Auditoria em obras públicas: um estudo sobre a área de formação dos auditores dos governos estaduais e as auditorias de natureza operacional, a partir de dados do CONACI e SINAOP

As Constituicoes Federal e Estaduais estabeleceram a existencia de sistemas de controle interno e externo, cujos sistemas sao responsaveis, dentre outros, pelas atividades de auditoria governamental. Contudo, os atos normativos nao estabeleceram o foco dos trabalhos e os profissionais que deveriam realizalos. O objetivo do presente estudo e investigar se os orgaos de controle adotam carreira multidisciplinar, especialmente com engenheiros, para realizarem auditorias em obras publicas e se executam Auditoria de Natureza Operacional – ANOp. Os achados da pesquisa revelam que os orgaos centrais de controle externo, os Tribunais de Contas, estao adotando carreira multidisciplinar, especialmente a carreira das engenharias, em quantitativo superior aos orgaos centrais de controle interno, as Controladorias Gerais, da mesma forma que a pratica das ANOps, tambem tem sido mais empregadas pelos Tribunais. Palavras-chave: Auditoria Governamental; Auditoria em Obras Publicas; Estados.

MANAGEMENT CONTROL IN INTERNATIONALIZED BRAZILIAN COMPANIES: ANALYSIS OF SIX CASE STUDIES

The first objective of this study, specifically related to accounting science, is to determine whether the internationalization of a company’s operations has an impact on its management control systems. Literature review on the subject revealed that (i) authors approach it in a basically similarly way, but also (ii) showed some differences, specially to what concerns the cultural characteristics of the countries involved. We report and analyze six case studies of Brazilian companies with international activities. Investigation was guided by the premise that, as the geographical scope of a company’s operations enlarges, its administrative complexity also grows, demanding the adoption of new and more sophisticated controls systems. Evidences collected in cases indicate that, in certain situations or instances, the expected goal of management control systems in the new context, as well as its sophistication, may not be achieved. Our second objective is to call attention to the Taketani and Osada epistemology, which provides an important support to the kind of work we did. The epistemology states that to collect, to analyze, and to compare different descriptions of a phenomenon is a necessary step in the construction and evolution of knowledge in a certain area, and considerably accelerates the process. This makes us confident that our approach represents a promising advance towards a steady and consistent growth of knowledge in the field of accounting science.