MANAGEMENT CONTROL SYSTEMS IN INTERNATIONALIZED BRAZILIAN COMPANIES: THE CASE OF A ELECTRICAL SUPPLY COMPANY

Abstract

Internationalization is a worldwide phenomenon that is changing the way of management control systems should be conducted so that businesses can be competitive and meet the needs of the global economy. The intention of this work is to address the following questions: What are the characteristics of the management control systems in internationalized Brazilian companies? What kind of management control systems internationalized companies adopt in order to face the new reality of a competitive international environment? To answer these questions, a case study was done whose approach meant to capture the true essence of the internationalization characteristics in the company studied. The case study chosen is of a company in the energy sector. Primary and secondary data were collected. The Primary data were collected from a questionnaire directed to people who are involved in the decision-making process of the company. Subsequently, these data were analyzed to investigate the degree of proximity or remoteness that the managerial control of the company studied has in relation to the literature considered on the characteristics of managerial control systems in internationalized companies. There are few matching points between what is presented in the literature and what was identified in the company studied. Probably due to the lack of an adequate system of management control in the company during the process of internationalization and also out of it, even winning the of Latin American international market, the company failed to maintain its position after the loss of the partnership contract.