Management Control Practices as Performance Facilitators in a Crisis Context

Adelaide Martins (), Cidália Oliveira, Rui Silva and Manuel Branco
Additional contact information
Adelaide Martins: Faculty of Economics, University of Porto (CEF.UP), 4200-464 Porto, Portugal
Cidália Oliveira: School of Economics and Management, University of Minho, 4710-057 Braga, Portugal
Rui Silva: Department of Economics, Sociology and Management, and CETRAD, 5001-801 Vila Real, Portugal

Administrative Sciences, 2023, vol. 13, issue 7, 1-21

Abstract: In modern times, disruptive contexts have challenged the functioning of organisations, as shown by recent events, such as the COVID-19 pandemic and the current war in Europe. The literature highlights the role of management control practices (MCP) as resources that help to improve decision-making processes and organisational performance and competitiveness in a crisis context. In response to stakeholders’ pressures, companies are integrating Corporate Social Responsibility (CSR) issues into their measurement and control systems. The aim of this research is to examine whether companies perceive MCP as a resource to support the decision-making process and contribute to organisational performance and competitiveness in a crisis environment, as well as to ascertain the perceived role of CSR in MC. A survey by questionnaire was conducted among the 250 major exporting companies in Portugal. Results show that in a crisis context of uncertainty and unpredictability such as the COVID-19 pandemic organisations perceive MCP as having (1) a significant influence on organisational performance and on leveraging organisational competitiveness; (2) a significant link with CSR. In general terms, this study provides new insights into the perceptions of the role of MCP as a valuable resource to achieve organisational competitiveness and performance in disruptive social and economic contexts.

Keywords: management control practices; organisational performance; organisational competitiveness; corporate social responsibility; crisis context (search for similar items in EconPapers)
JEL-codes: L M M0 M1 M10 M11 M12 M14 M15 M16 (search for similar items in EconPapers)
Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.mdpi.com/2076-3387/13/7/163/pdf (application/pdf)
https://www.mdpi.com/2076-3387/13/7/163/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gam:jadmsc:v:13:y:2023:i:7:p:163-:d:1191198

Access Statistics for this article

Administrative Sciences is currently edited by Ms. Nancy Ma

More articles in Administrative Sciences from MDPI
Bibliographic data for series maintained by MDPI Indexing Manager ().