A Cultura Organizacional como Mecanismo de Controle: o Caso da Adoção do Contrato de Gestão da Marinha do Brasil

Authors

  • Anderson Soares da Silva
  • Ana Carolina Pimentel Duarte da Fonseca

Keywords:

Organizational Culture, Control, Behavior

Abstract

   The efficiency of the State comes assuming, each time more, a paper of relevance inside of our society in the last years. Thus, some subjects, before little probable, as Strategic Planning and Management Control, assume a reality dimension no longer shortstated period inside of the Public Administration. In this context, the management contract enters in scene, as one of the ways to substitute the formal controls for controls based on results. The present article had for central objective to describe as the emphasis given to the increment of the based organizational culture in the quality acted as mechanism of control on the part of a Rendering Military Organization of Services of the Navy of Brazil, from the adoption of the management contract. For in such a way, a study of case through the detailed analysis of the drawing of the system of management control of the related organization was become fulfilled, with emphasis in the cultural perspective. Finally, it was possible to infer, of the found results, that the diverse used mechanisms of control if had based on the identification of the members of the organization with the organizational culture, contributing of significant form for the reach of the goals foreseen in the management contract, fact this that came to confirm the thought of Gomes and Salas (1999).

Published

2009-05-12

How to Cite

DA SILVA, A. S.; DA FONSECA, A. C. P. D. A Cultura Organizacional como Mecanismo de Controle: o Caso da Adoção do Contrato de Gestão da Marinha do Brasil. Contabilidade Vista & Revista, [S. l.], v. 18, n. 3, p. 11–35, 2009. Disponível em: https://revistas.face.ufmg.br/index.php/contabilidadevistaerevista/article/view/331. Acesso em: 24 dec. 2025.