Rediseñando la alta administración de la empresa: revolución del equipo y preparación para controles gerenciales

Abstract

The organizational environment may require changes in a company. These changes can occur based on the desire of its managers, the behavior of its members and its organizational culture. The objective of this study was to explain the link between the behavioral dynamics in the redesign of the hight level of a big company and the reshaping of its management controls, using empirical evidence and the action research approach. The action research approach (Lewin's Change Model) was adopted, along with analysis by two management accountants (academic) and a psychologist. The organization was selected from a consulting engagement for 2011-2013, which involved direct contact with the general manager, executive managers, and other workers (25 executives). It is a case study of a leading Brazilian distributor (beverage industry). The founder was able to create an executive group with 13 members, after planning for several changes in various cultural aspects, and adapted organizational roles. The results showed that some executives changed their positions; most employees had positive reactions to the formation of the executive group. The approach (action research), provided an important contribution, in terms of participants and implementation of an executive group (high level).

Keywords

• Organizational change
• Lewin's model
• Management controls
• Organizational culture