Ferramentas de gestão voltadas ao planejamento em uma empresa familiar de grande porte: um estudo teórico e empírico

Abstract

Family organizations need management tools and practices that support decision-making, aiming at their operational longevity, which is a theme addressed by several authors. Thus, the objective of this study is to analyze management tools aimed at planning, suggested in the literature, and their adoption in a large family business. For that, a qualitative and descriptive research was carried out, with bibliographic procedures and a case study. Thus, a structured search of scientific articles was carried out using Proknow-C, resulting in 16 articles, analyzed from the basic and advanced variables. Through this analysis, a script of semi-structured questions was developed for the development of the case study, a large family business being chosen for accessibility and convenience, with the voluntary participation of managers, whose data were collected through interviews. The results of the basic bibliometric analysis did not identify prominent authors and journals, with the years of greatest rise of the theme between 2018 and 2020. Among the advanced variables, Institutional Theory stands out in the selected articles, where 11 tools aimed at planning. Still, there were gaps and opportunities for research in the literature, such as the need for studies on management tools aimed at planning in family businesses. At this point, when developing the case study, the following categories of analysis were considered: Management; Planning; Family business (continuity and succession); Reasons for adopting management tools; Business and family conflict; Management and accounting control systems; Performance evaluation and Management tools aimed at planning in use at Company X. It is concluded that the identified tools enable the consolidation of family businesses in the market, when linked to planning and in line with their objectives, provided that they provide information capable of support decision making. Such findings contribute to theory and practice, by listing tools referenced in previous studies and their applicability, in addition to social aspects, by disseminating actions that enable the continuity of family businesses in an increasingly competitive market.