Evaluation of Management Control Systems in a Higher Education Institution with the Performance Management and Control

Ilse Maria Beuren, Silvio Aparecido Teixeira


This study aims to investigate the structure and operation of management control systems for performance evaluation in a private higher education institution (HEI). To capture the structure and operation of Management Control Systems (MCS) of the HEI, the survey instrument proposed by Ferreira and Otley was used (2006), called Performance Management and Control (PMC). Thus, an adapted PMC structure questionnaire was sent to 55 managers responsible for strategic actions and plans established in the business of the HEI, having 48 answered questionnaires. Also, four out of the five directors of the business school of the HEI were interviewed, besides the documentary research, for the triangulation of data and to validate the results. In data analysis, the techniques of descriptive statistics and information entropy were used. The results show that the overall level of performance evaluation for MCS reached a mean of 3.62 on the scale, less than partial agreement on the items presented. Some weaknesses were pointed out in the system used, and it was also denoted the need for better alignment among strategy, performance and control. It is concluded that the adapted PMC structure questionnaire managed to capture the structure and operation of MCS for performance evaluation in the HEI.


Performance evaluation; Management Control Systems; Performance Management and Control; Higher Education Institution

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