SISTEMAS DE CONTROLE E ALINHAMENTO ESTRATÉGICO: UMA ANÁLISE DO EQUILÍBRIO ENTRE AS ALAVANCAS DE SIMONS E O ALINHAMENTO COM A ESTRATÉGIA DE UMA INSTITUIÇÃO PÚBLICA DE ENSINO SUPERIOR

Abstract

A growing number of studies has sought to analyze assessed the relationship between controlmechanisms and strategic alignment. However, the studies that evaluate this relation in publicinstitutions of higher educationare scarce, in particular making use of the proposed controlmechanisms by Simons (1995). Thus, the objective of this study is to assess the balance of thelevers of control-proposed by Simons (1995)-, identifying the alignment of the controls withthestrategic objectives of deployment of UNILA-Universidade Federal da IntegraçãoLatino-Americana. Data collected through survey research, with operational indicatorsextracted from the scale proposed by Damke et al. (2011), and analyzed through descriptivestatistics and correlations, revealed a balanced presence of the levers in the institution andsignificant correlation with the strategic alignment variable. For the analisis, is was possibleto conclude that the operational indicators are qualified to evaluate the strategic alignment andthat the institution offers balanced levers.

Keywords

• strategic alignment
• control systems
• simons' levers