This paper aimed to verify how companies formalise the decisions and control on long-term investments. In particular, an analysis of the published literature reveals a relevant gap between the strategic and financial perspectives in addressing this issue, and Agency Theory was proposed as a...

This study investigates what is the role of strategic profiles and management control instruments in organisations’ innovation process. Based in a survey using structural equation modelling (121 companies), we confirm that analyser, defender e prospector profiles are associated with strategic...

Co-operative organizations have a unique property and decision rights distribution system that involve management problems and transaction costs. Such structure creates equity rights and risk transfers that directly affect these organizations' self-management efficiency. This paper analyses...

ASA Alimentos, a traditional organization controlled by the founder family, aims to discuss the decision-making process of a meat production company. After a long time marked by small business growth, ASA wants to get a greater market share fast. The moment was right for that and more income...

This study investigates the relationship between the goodwill value enjoyed by Brazilian public companies and their ideas and opinions about value management. Two kinds of research are presented. The first is based on a questionnaire, whereas the other analyzes the quarterly MVA between 1995 and...

This study makes a comparative analysis of the discussion pointsbrought up by Hope and Fraser in questioning what they call the “traditional”company budget format, with a view to identifying aspects that offer more adequateand effective company management opportunities to organizations. In...

Purpose –An effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business discourses. This paper aims to examine the discursive and organisational effects of an organisation...