Publicação
Management control decisions in gym services in Portugal and Brazil during pandemic confinement COVID-19: accounting information systems approach
| Resumo: | The present research aimed to identify similarities and differences in management control decisions implemented in gyms in Portugal and Brazil in reaction to the pandemic confinement COVID-19. The theoretical approach was in the context of Information Systems (ISs). The cases of one gym in Portugal and one in Brazil were studied through a qualitative methodology using the holistic multiple case study method. Data collection was made through a content analysis and interviews with managers of both gyms. The results allow the conclusion that the global and sudden pandemic confinement COVID-19 affected management control decisions in gym services, especially the budget control which showed abnormally unfavorable deviations in income, expenses and investments. Although the studied gyms were located in different continents (Portugal and Brazil), the managers' control decisions were similar, evidencing an immediate damage containment response and short-term resilience. As for the ISs, the results showed that the instrumental usefulness of these systems implemented in both gyms was never questioned as a support to operation and decision making. But the temporary and drastic reduction in the activity of the gyms, in response to an unexpected confinement context, meant a consequent and natural reduction in their use. As for the extent of the theoretical framework, the study reinforces the weaknesses of the budgeting process in an unexpected pandemic context, on the one hand, and the interdependence between ISs and management control decisions in the gym services sector. Additionally, without questioning that interdependence relationship, it can also be interpreted that ISs have an instrumental character because they are more dependent on managers' decisions and critical junctures. |
|---|---|
| Autores principais: | Leite, Joaquim |
| Outros Autores: | Carmo, Cecília M.R.; Brito, Fillipe de Faria |
| Assunto: | Management accounting Gym services Information systems (ISs) Pandemic confinement COVID-19 Portugal Brazil Case study |
| Ano: | 2023 |
| País: | Portugal |
| Tipo de documento: | comunicação em conferência |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Instituto Politécnico de Bragança |
| Idioma: | inglês |
| Origem: | Biblioteca Digital do IPB |
| _version_ | 1867173000634171392 |
|---|---|
| author | Leite, Joaquim |
| author2 | Carmo, Cecília M.R. Brito, Fillipe de Faria |
| author2_role | author author |
| author_facet | Leite, Joaquim Carmo, Cecília M.R. Brito, Fillipe de Faria |
| author_role | author |
| contributor_name_str_mv | Biblioteca Digital do IPB |
| country_str | PT |
| creators_json_txt | [{\"Person.name\":\"Leite, Joaquim\",\"Person.identifier.orcid\":\"0000-0001-5573-0172\"},{\"Person.name\":\"Carmo, Cecília M.R.\",\"Person.identifier.orcid\":\"0000-0002-1883-5490\"},{\"Person.name\":\"Brito, Fillipe de Faria\"}] |
| datacite.contributors.contributor.contributorName.fl_str_mv | Biblioteca Digital do IPB |
| datacite.creators.creator.creatorName.fl_str_mv | Leite, Joaquim Carmo, Cecília M.R. Brito, Fillipe de Faria |
| datacite.date.Accepted.fl_str_mv | 2023-01-01T00:00:00Z |
| datacite.date.available.fl_str_mv | 2023-09-14T11:22:34Z |
| datacite.date.embargoed.fl_str_mv | 2023-09-14T11:22:34Z |
| datacite.rights.fl_str_mv | http://purl.org/coar/access_right/c_abf2 |
| datacite.subjects.subject.fl_str_mv | Management accounting Gym services Information systems (ISs) Pandemic confinement COVID-19 Portugal Brazil Case study |
| datacite.titles.title.fl_str_mv | Management control decisions in gym services in Portugal and Brazil during pandemic confinement COVID-19: accounting information systems approach |
| dc.contributor.none.fl_str_mv | Biblioteca Digital do IPB |
| dc.creator.none.fl_str_mv | Leite, Joaquim Carmo, Cecília M.R. Brito, Fillipe de Faria |
| dc.date.Accepted.fl_str_mv | 2023-01-01T00:00:00Z |
| dc.date.available.fl_str_mv | 2023-09-14T11:22:34Z |
| dc.date.embargoed.fl_str_mv | 2023-09-14T11:22:34Z |
| dc.format.none.fl_str_mv | application/pdf |
| dc.identifier.none.fl_str_mv | http://hdl.handle.net/10198/28736 |
| dc.language.none.fl_str_mv | eng |
| dc.rights.cclincense.fl_str_mv | http://creativecommons.org/licenses/by/4.0/ |
| dc.rights.none.fl_str_mv | http://purl.org/coar/access_right/c_abf2 |
| dc.subject.none.fl_str_mv | Management accounting Gym services Information systems (ISs) Pandemic confinement COVID-19 Portugal Brazil Case study |
| dc.title.fl_str_mv | Management control decisions in gym services in Portugal and Brazil during pandemic confinement COVID-19: accounting information systems approach |
| dc.type.none.fl_str_mv | http://purl.org/coar/resource_type/c_5794 |
| description | The present research aimed to identify similarities and differences in management control decisions implemented in gyms in Portugal and Brazil in reaction to the pandemic confinement COVID-19. The theoretical approach was in the context of Information Systems (ISs). The cases of one gym in Portugal and one in Brazil were studied through a qualitative methodology using the holistic multiple case study method. Data collection was made through a content analysis and interviews with managers of both gyms. The results allow the conclusion that the global and sudden pandemic confinement COVID-19 affected management control decisions in gym services, especially the budget control which showed abnormally unfavorable deviations in income, expenses and investments. Although the studied gyms were located in different continents (Portugal and Brazil), the managers' control decisions were similar, evidencing an immediate damage containment response and short-term resilience. As for the ISs, the results showed that the instrumental usefulness of these systems implemented in both gyms was never questioned as a support to operation and decision making. But the temporary and drastic reduction in the activity of the gyms, in response to an unexpected confinement context, meant a consequent and natural reduction in their use. As for the extent of the theoretical framework, the study reinforces the weaknesses of the budgeting process in an unexpected pandemic context, on the one hand, and the interdependence between ISs and management control decisions in the gym services sector. Additionally, without questioning that interdependence relationship, it can also be interpreted that ISs have an instrumental character because they are more dependent on managers' decisions and critical junctures. |
| dirty | 0 |
| eu_rights_str_mv | openAccess |
| format | conferencePaper |
| fulltext.url.fl_str_mv | https://bibliotecadigital.ipb.pt/bitstreams/b66ff451-44f5-4e7a-9e6b-29b2a1b28454/download |
| id | ipb_858684d2ca5bd14aa833240dbdeb9074 |
| identifier.url.fl_str_mv | http://hdl.handle.net/10198/28736 |
| instacron_str | ipb |
| institution | Instituto Politécnico de Bragança |
| instname_str | Instituto Politécnico de Bragança |
| language | eng |
| network_acronym_str | ipb |
| network_name_str | Biblioteca Digital do IPB |
| oai_identifier_str | oai:bibliotecadigital.ipb.pt:10198/28736 |
| organization_str_mv | urn:organizationAcronym:ipb |
| person_str_mv | Leite, Joaquim Leite, Joaquim https://www.ciencia-id.pt/6B1C-650B-AC3E 6B1C-650B-AC3E http://orcid.org/0000-0001-5573-0172 0000-0001-5573-0172 Carmo, Cecília M.R. Carmo, Cecília M.R. https://www.ciencia-id.pt/441D-7630-5F40 441D-7630-5F40 http://orcid.org/0000-0002-1883-5490 0000-0002-1883-5490 Brito, Fillipe de Faria |
| publishDate | 2023 |
| reponame_str | Biblioteca Digital do IPB |
| repository_id_str | urn:repositoryAcronym:ipb |
| service_str_mv | urn:repositoryAcronym:ipb |
| spelling | engpt_PTThe present research aimed to identify similarities and differences in management control decisions implemented in gyms in Portugal and Brazil in reaction to the pandemic confinement COVID-19. The theoretical approach was in the context of Information Systems (ISs). The cases of one gym in Portugal and one in Brazil were studied through a qualitative methodology using the holistic multiple case study method. Data collection was made through a content analysis and interviews with managers of both gyms. The results allow the conclusion that the global and sudden pandemic confinement COVID-19 affected management control decisions in gym services, especially the budget control which showed abnormally unfavorable deviations in income, expenses and investments. Although the studied gyms were located in different continents (Portugal and Brazil), the managers' control decisions were similar, evidencing an immediate damage containment response and short-term resilience. As for the ISs, the results showed that the instrumental usefulness of these systems implemented in both gyms was never questioned as a support to operation and decision making. But the temporary and drastic reduction in the activity of the gyms, in response to an unexpected confinement context, meant a consequent and natural reduction in their use. As for the extent of the theoretical framework, the study reinforces the weaknesses of the budgeting process in an unexpected pandemic context, on the one hand, and the interdependence between ISs and management control decisions in the gym services sector. Additionally, without questioning that interdependence relationship, it can also be interpreted that ISs have an instrumental character because they are more dependent on managers' decisions and critical junctures.application/pdfpt_PTManagement control decisions in gym services in Portugal and Brazil during pandemic confinement COVID-19: accounting information systems approachPersonalLeite, JoaquimDSpacehttp://dspace.org/items/34cfd1ad-5f92-4ffd-9b11-312a465011fcDSpacehttp://dspace.org/items/34cfd1ad-5f92-4ffd-9b11-312a465011fcLeiteJoaquimCiência IDhttps://www.ciencia-id.pt6B1C-650B-AC3EORCIDhttp://orcid.org0000-0001-5573-0172PersonalCarmo, Cecília M.R.DSpacehttp://dspace.org/items/4b805179-a0d3-49db-ab8b-75edd1f7e2f3DSpacehttp://dspace.org/items/4b805179-a0d3-49db-ab8b-75edd1f7e2f3CarmoCecília M. R.Ciência IDhttps://www.ciencia-id.pt441D-7630-5F40ORCIDhttp://orcid.org0000-0002-1883-5490Scopus Author IDhttps://www.scopus.com57438070600Brito, Fillipe de FariaHostingInstitutionOrganizationalBiblioteca Digital do IPBe-mailmailto:dspace@ipb.ptdspace@ipb.ptDOIIsPartOf10.23919/CISTI58278.2023.102118142023-09-14T11:22:34Z20232023-01-01T00:00:00ZHandlehttp://hdl.handle.net/10198/28736http://purl.org/coar/access_right/c_abf2open accessManagement accountingGym servicesInformation systems (ISs)Pandemic confinement COVID-19PortugalBrazilCase study185874 bytesother research producthttp://purl.org/coar/resource_type/c_5794conference paper2023http://creativecommons.org/licenses/by/4.0/http://purl.org/coar/access_right/c_abf2application/pdffulltexthttps://bibliotecadigital.ipb.pt/bitstreams/b66ff451-44f5-4e7a-9e6b-29b2a1b28454/download18th Iberian Conference on Information Systems and Technologies16Aveiro |
| spellingShingle | Management control decisions in gym services in Portugal and Brazil during pandemic confinement COVID-19: accounting information systems approach Leite, Joaquim Management accounting Gym services Information systems (ISs) Pandemic confinement COVID-19 Portugal Brazil Case study |
| status | SINGLETON |
| subject.fl_str_mv | Management accounting Gym services Information systems (ISs) Pandemic confinement COVID-19 Portugal Brazil Case study |
| title | Management control decisions in gym services in Portugal and Brazil during pandemic confinement COVID-19: accounting information systems approach |
| title_full | Management control decisions in gym services in Portugal and Brazil during pandemic confinement COVID-19: accounting information systems approach |
| title_fullStr | Management control decisions in gym services in Portugal and Brazil during pandemic confinement COVID-19: accounting information systems approach |
| title_full_unstemmed | Management control decisions in gym services in Portugal and Brazil during pandemic confinement COVID-19: accounting information systems approach |
| title_short | Management control decisions in gym services in Portugal and Brazil during pandemic confinement COVID-19: accounting information systems approach |
| title_sort | Management control decisions in gym services in Portugal and Brazil during pandemic confinement COVID-19: accounting information systems approach |
| topic | Management accounting Gym services Information systems (ISs) Pandemic confinement COVID-19 Portugal Brazil Case study |
| topic_facet | Management accounting Gym services Information systems (ISs) Pandemic confinement COVID-19 Portugal Brazil Case study |
| url | http://hdl.handle.net/10198/28736 |
| visible | 1 |