Sistema de controle gerencial em uma cooperativa de crédito: uma análise da percepção em relação ao modelo de malmi e brown (2008)

Abstract

This research aimed to analyze the perception of managers of a credit union about practices related to the elements of the Management Control System (MCS) proposed in the model by Malmi and Brown (2008). With an exploratory design and a quantitative approach, the research carried out data collection through an online questionnaire, developed on the Google Forms platform. The questionnaires were sent to the emails and via WhatsApp of managers and advisors who work at eleven SICOOB-Credipontal service points located in the municipalities of Canápolis, Capinópolis, Gurinhatã, Ipiaçu, Ituiutaba, Monte Alegre de Minas, Santa Vitória and Uberlândia, located in the state of Minas Gerais. 26 valid responses were received. The survey results showed that managers and advisors consider that the cooperative offers conditions for participation in the control and management process, providing openness for the presentation of considerations that can help in the general development. Likewise, the elements of transparency, commitment, good interpersonal relationships, and altruistic thinking were perceived as important throughout this work. As a contribution, the study provides support to researchers in the management area, especially those who address management controls. It also collaborates by showing the importance of MCS in environments such as credit unions, which are in constant growth.