We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Estrutura dos Sistemas de Controle Gerencial como um pacote aplicado em Clubes Poliesportivos.
- Authors
Navas Coutinho, Eduardo José; Fonte de Souza Vasconcelos, Ana Lúcia; Cristina Segura, Liliane; Barabanov de Assis, Renan
- Abstract
Although the sport club system for the organization of elite sports is disappearing in some places, it is still a popular way to organize sporting and recreational events, and some clubs remain committed to serving members as a highperformance sports organization. This applied research aims to validate the adherence of management controls proposed by the Framework Management Control Systems (MCS) as a package in the light of the study by Malmi and Brown (2008), in Multisport Clubs. The technical procedure is a single case study method, applied in a Multisport Club by the criterion of national and international relevance, for the explanation the contemporary phenomenon within its real context. Research with a qualitative approach, exploratory and descriptive, by data collection through the analysis of documents, observations and semi-structured interviews with open questions to key management people and through the protocol presented for the case study, tables were elaborated for each component of the MCS as a package with the linking of evidence and triangulation tests. The data indicate that the Club's management controls enable managers to act so that employees perform activities according to the objectives of the organization and show that there is connectivity between them as compared to the empirical findings mapped with Theory, concluding that the management controls in Multisport Clubs can work according to the MCS as a package.
- Subjects
CLUB management; MANAGEMENT controls; ATHLETIC clubs; SPORTS events; RECREATIONAL sports; TRIANGULATION
- Publication
REUNIR: Revista de Administração, Contabilidade e Sustentabilidade, 2022, Vol 12, Issue 1, p32
- ISSN
2237-3667
- Publication type
Article
- DOI
10.18696/reunir.v12i1.1092