Envolvimento das equipes de alto escalão com sistemas de controle gerencial: Uma análise bibliométrica e sistêmica

• Autores: João Teles, Antonio Cezar Bornia, Rogério Joao Lunkes
• Localización: Revista iberoamericana de contabilidad de gestión, ISSN 1696-294X, Vol. 14, Nº. 28, 2016, págs. 87-103
• Idioma: español
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• Resumen

  • This study aimed to identify characteristics of research on the the fragment referring to the involvement of top management teams with Management Control Systems (MCS), through bibliometric and systemic analysis. We used the Knowledge Development Process - Construtivist (ProKnow-C) to the bibliographic portfolio selection, composed of 26 papers.

    Features raised for bibliometric analysis were: authors and prominent journals, keywords, chronological evolution of the subject and methodological framework of the studies. In systemic analysis, there is a predominance of studies investigating demographic characteristics of CEOs, especially age, background and mandate. This field of research shows is appropriate in relation to the theoretical and practical advancement possibilities, considering the limited scope of variables tested together