Management Control Practices as Performance Facilitators in a Crisis Context

• Type: Article in International Scientific Journal
• Date: 2023

Authors

Martins, A (Author) FEP; Oliveira, C (Author) Other; Silva, R (Author) Other; Manuel Castelo Branco (Author) FEP

Journal

Title: Administrative Sciences

Vol. 13 No. 7

Final page: 163

ISSN: 2076-3387

Indexing

ISI Web of Knowledge - 3 Citations

Scopus - 4 Citations

Other information

Authenticus ID: P-00Y-TS4

DOI: 10.3390/admsci13070163

Abstract (EN): In modern times, disruptive contexts have challenged the functioning of organisations, as shown by recent events, such as the COVID-19 pandemic and the current war in Europe. The literature highlights the role of management control practices (MCP) as resources that help to improve decision-making processes and organisational performance and competitiveness in a crisis context. In response to stakeholders' pressures, companies are integrating Corporate Social Responsibility (CSR) issues into their measurement and control systems. The aim of this research is to examine whether companies perceive MCP as a resource to support the decision-making process and contribute to organisational performance and competitiveness in a crisis environment, as well as to ascertain the perceived role of CSR in MC. A survey by questionnaire was conducted among the 250 major exporting companies in Portugal. Results show that in a crisis context of uncertainty and unpredictability such as the COVID-19 pandemic organisations perceive MCP as having (1) a significant influence on organisational performance and on leveraging organisational competitiveness; (2) a significant link with CSR. In general terms, this study provides new insights into the perceptions of the role of MCP as a valuable resource to achieve organisational competitiveness and performance in disruptive social and economic contexts.

Language: English

Type (Professor's evaluation): Scientific

No. of pages: 21