Upper echelon characteristics and the use of management control systems: an integrative review

Autores/as

DOI:

https://doi.org/10.21710/rch.v24i0.463

Palabras clave:

Upper Echelon, Management Control Systems, Integrative Review.

Resumen

Top management teams use Management Control Systems (MCS) to guide the performances of their subordinates and also the decisions made by them, promoting and implementing strategies based on the organizational behavior. The choices made by upper echelon members can determine how the organizational goals will be achieved by using MCS. This integrative review aims to examine the literature addressing the ways in which upper level executives use Management Control Systems in organizations, highlighting and categorizing the expected linkage between the use of MCS and upper echelons characteristics. The results allowed a synthesis of the theme based on the identification of a taxonomy for top managers’ characteristics that have influenced on MCS usages, as well as some provocative questions as a way of reflection for future researches.

Biografía del autor/a

João Teles, Universidade Federal de Santa Catarina

Doctoral researcher in Accounting - Universidade Federal de Santa Catarina (PPGC/UFSC)

Professor in Accounting at Centro Universitário Estácio Santa Catarina

Alcindo Cipriano Argolo Mendes, Universidade Federal de Santa Catarina

Doctor in Accounting - Universidade Federal de Santa Catarina (PPGC/UFSC)

Professor in Accounting Departament - Universidade Federal de Santa Catarina (CCN/UFSC)

Rogério João Lunkes, Universidade Federal de Santa Catarina

PhD by Universitat de Valencia

Professor at Accounting Graduate Program - Universidade Federal de Santa Catarina (PPGC/UFSC)

Citas

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Publicado

2019-05-31

Cómo citar

Teles, J., Mendes, A. C. A., & Lunkes, R. J. (2019). Upper echelon characteristics and the use of management control systems: an integrative review. Revista Científica Hermes, 24, 359–381. https://doi.org/10.21710/rch.v24i0.463

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