Accountability em unidades de negócios: um estudo de caso

by Biscaro, Eli Teresinha

This study relates literature on decentralized organizational structures based on responsibility centers or business units, more specifically accomplishment evaluation tests andaccountability, and the format adopted by Gráfica Sol Ltda. Considering this, the available literature was examined, presenting possible reasons that lead an organization to adecentralizing process, as well as advantages and disadvantages of using responsibility structures, also the theoretical basis about accomplishment evaluation tests and finally a brief description about the level of independence given to the responsibility center or business unitsmanagers. The changing environment and the ever greater complexity of the organization perceived on the case study demand empowerment and such release of authority makescontrol necessary in order to evaluate business units accomplishments and managers accountability. It is conclusive that a company structure must take into consideration authority, responsibility and accountability, where authority is the right to command and thepower of assuring one?s obedience, and responsibility is the obligation of fulfilling and accounting to what has been fulfilled. The research relates to the area of Management Control placed at the Universidade Regional de Blumenau Post Graduation Program in Accounting