Resumo

This study aims to investigate the perception of INSS managers regarding the use of Management Control Systems (MCS) in planning and decision-making processes.

There is a research gap that focuses on the role of the MCS in public sector organizations, especially in developing countries. Among public sector organizations at the federal level, the INSS has been implementing auxiliary planning and management applications. The importance of this system model for the organization reveal a relevant field of research that can contribute to reducing the research gap mentioned above. This work seeks to answer the following question: What is the perception of INSS managers regarding the use of MCS in planning and decision-making processes?

To advance with the research question, this work was based on studies by Simons (1995; 2000) and Malmi and Brown (2008) on the theoretical models of Management Control Systems.

The research was conducted through a survey with managers within the scope of the INSS Superintendência Regional Sudeste I, and the collected data were statistically tested using the PLS-SEM method.

Of the four hypotheses formulated, the results allow us to conclude that, in the INSS managers’ perception, MCS usage has a positive effect on the relationships between decision-making and organizational management, monitoring/evaluation and planning and decision-making, and between planning and decision-making. In the relationship that predicts that the favorable perception of the use of MCS for decision-making and organizational management favors the positive perception of its use for institutional communication, there was partial validation.

In the perception of INSS managers, the MCS is a management optimization tool, offering elements that make the planning process more effective, positively impacting decision making. Managers see the MCS as a mechanism that facilitates and qualifies the decision-making process, favoring the management of the institution. Furthermore, the use of the MCS as a tool for monitoring and evaluating procedures and people provides relevant support for planning and decision-making processes.

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