Sistema de controle gerencial em escritórios contábeis: análise da percepção de gestores em relação aos componentes do modelo de Malmi e Brown (2008)

Abstract

The objective of this study was to analyze the perception of professionals working in accounting firm management regarding the components of Management Control Systems (MCS), using the model developed by Malmi and Brown (2008) as a reference. This is a descriptive study with a quantitative approach, in which data were collected using a structured questionnaire applied online on the Google Forms platform. The instrument was disseminated nationwide through the LinkedIn professional network, resulting in 57 valid responses. The results show that cultural and administrative controls are more widely applied in the offices analyzed, with an emphasis on the dissemination of values, norms, and beliefs, as well as the existence of formal structures, such as organizational charts, policies, and procedures. On the other hand, cyber controls and reward and compensation systems showed weaknesses related to communication, transparency, and employee participation. In general, it is clear that respondents are familiar with and use many of the elements of Management Control Systems packages. As a contribution, the study supports research in the area of management control and, at the same time, provides elements that can assist accounting firm managers in reflecting on the use and improvement of controls, considering the importance of integration between their different mechanisms.