Influência do Comprometimento Organizacional e Fatores de Sucesso das Micro e Pequenas Empresas na Utilização dos Artefatos de Controle Gerencial

Abstract

The goal of the present research is to verify the influence of success factors of micro and small companies in the use of management control artifacts. The methodology used is quantitative and a survey, in which data collection took place entirely online,was used with the application of questionnaires directed to the owners or managers of micro and small companies associated with the Association of Young Entrepreneurs and Entrepreneurs of TrêsLagoas-MS (AJE-TL), with the sample of this study 32 respondent companies. The results obtained were the identification of the influence of success factors in the practices of the management control artifacts of the companies surveyed. It was observed that in respondent micro and small companies, most success factors influence operational control practices (COP), that is, the greater the presence of success factors, the greater the adoption of operational control practices. In the literature, the use of managerial control artifacts is considered a major challenge for micro and small companies, therefore, the research conclusions are that micro and small companies that care about their image in relation to customers, make the control of quality of products and services sold and prepares for changes in the market, willhave results more significant relevant in the use of management control artifacts by the company in search of organizational objectives.