USE OF SIMONS CONTROL LEVERS IN THE MANAGEMENT OF HIGHER EDUCATION INSTITUTIONS WITH THE PERFORMANCE MANAGEMENT AND CONTROL (Atena Editora)

Abstract

This study aims to investigate the structure and functioning of Management Control Systems (SCG), proposed by Simons (1995), for performance evaluation in Higher Education Institutions (universities). Among the specific objectives, the following stand out: a) to identify the correlation between belief, limit systems, diagnostic and interactive control systems, according to the Simons model (1995); b) verify the relationship between Simons' (1995) control levers and Performance Management end Control; the public and private universities; c) To present a comparison between the universities under study regarding the four levers proposed by Simons (1995). To capture the structure and functioning of the universities ' Management Control Systems (SCG) the research instrument proposed by Simons (1995) and proposed by Damke, Silva and Walter (2011) was used. A questionnaire was applied to 34 managers of three universities 's, in West Paraná. In the data analysis, descriptive statistics, correlation and cross-tabulation techniques were used. The results show that there are significant differences between the use of systems between the universities, and the Interactive system is the one that most disagrees among managers regarding its application. It is concluded that the performance systems must be reassessed in the universities public.