Management control in the immunobiological storage process of the Ministry of Health of Brazil

Authors

  • Thiago Fernandes Da Costa Universidade Federal de Santa Catarina - UFSC https://orcid.org/0000-0002-8528-8829

    Mestre em Controle de Gestão, Universidade Federal de Santa Catarina - UFSC. Graduado em Gestão Pública, Centro Universitário Internacional - UNINTER.

  • Alcindo Cipriano Argolo Mendes Universidade Federal de Santa Catarina - UFSC https://orcid.org/0000-0002-1999-7117

    Doutor em Contabilidade, Universidade Federal de Santa Catarina - UFSC. Mestre em Ciências Contábeis, Fucape Business School - FUCAPE.  Graduado em Contabilidade, Ciências Contábeis, Faculdades Integradas Padre Anchieta de Guarapari - FIPAG. Professor do Programa de Pós Graduação em Contabilidade  (PPGC) e Planejamento e Controle de Gestão (PPGCG), Universidade Federal de Santa Catarina, UFSC.

DOI:

https://doi.org/10.18800/contabilidad.202302.010

Keywords:

Management Control System, National Immunization Program, Supply Chain, Logistics

Abstract

The research aimed to identify the existence of a Management Control System (MCS) and it`s types of control in the immunobiologicals storage process of the National Immunization Program (NIP) from Ministry of Health of Brazil (MoH). Brazilian NIP is one of the largest universal, free-of-charge public health systems in the world. To identify the controls, we used the classification proposed by Kenneth A. Merchant and Wim A. Van der Stede: personnel, action, result and cultural controls. For that, semi-structured interviews carried out with employees and collaborators envolved with storage process of immunobiologicals of the Federal Government of Brazil and, as a result, were identified absence of a formal MCS, as well management controls suitable to manage the risks involved in the process. The study elucidates the relationship between the types of management control of the storage process of immunobiologicals from Federal Government of Brazil. Therefore, allowing future researches relating MCS and the NIP supply chain in Brazil.

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Published

2023-12-21

How to Cite

Fernandes Da Costa, T., & Argolo Mendes, A. C. (2023). Management control in the immunobiological storage process of the Ministry of Health of Brazil. Contabilidad Y Negocios, 18(36), 243–267. https://doi.org/10.18800/contabilidad.202302.010

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Artículos