Intuição ou Dados? A Tomada de Decisão baseada no Uso de Sistemas de Controle Gerencial em Empresas Familiares do Mesmo Segmento

Abstract

The objective of this study is to identify the relationship between the use of management control systems (MCS) and decision-making in family businesses, using Simons' (1995) levers of control model to verify the crucial aspects that directly impact the decision-making process. The investigation, in addition to filling this significant gap in understanding the relationship between the use of management control systems and intuition-based decision-making in family businesses, also seeks to characterize in more detail the profile of entrepreneurs and identify the tools effectively employed. The methodology adopted has a qualitative approach, combining bibliographic research and semi-structured interviews conducted with five entrepreneurs and managers of medium and large-sized family businesses, mostly in the commercial and industrial sectors, with an emphasis on the power tool industry. The results indicated that the companies analyzed are in a continuous process of maturing their control systems, showing progress in accounting formalization, the use of management reports, and an increasingly consistent integration between data and intuition. It was also found that decision-making occurs in a hybrid way, in which intuition does not replace formal controls, but rather complements them, making the process more balanced. Thus, the study highlights the importance of management control systems as an essential tool to support the professionalization, expansion, and perpetuation of family businesses. Its practical impact extends both to managers, by strengthening the use of technical information in management, and to accounting professionals, by promoting closer relationships with this audience.