Os efeitos da (in)formalização do planejamento estratégico sob a ótica da teoria da contingência: a opinião dos gestores sobre os efeitos da (in)formalização do planejamento estratégico nas empresas

Abstract

Strategic Planning is part of organizations' daily activities. Simple actions such as establishing principles through Mission, Values and Vision statements, already demonstrate that these companies have established goals and targets in respect what the Companies do and where it´s intend to go. Companies are organized through Strategic Planning, which can be deliberate, prescriptive, formal or through emerging Strategies, which are informal strategies that arise derived from the actions of their agents. However, these same agents are in a charge of the structures of these organizations, which can be of mechanical and procedural (bureaucratic) or organic and more flexible characteristics. These companies belong to competitive environments, which may be stable, moderate or hostile surrounded by of uncertainties. The aim of this research was to know the opinion of the executives (agents), such as CEO, CFO, controllers and correlates, in respect the effects of (in) formalization on strategic planning, facing the contingency factors that affect their respective companies and structures. A total of 108 respondents were selected from within the group, whose companies are small, medium and large, as well as has different organizational and mechanical structures, but the results has shown a certain balance in the distribution of each category, with no predominant hegemony of none. We performed statistical analysis, which results confirm H2, hypothesis related to variable structure and the existence of formal planning, Nevertheless, H1 Prospective Strategy and H3 Company Size, were rejected in the face of formal strategic planning. However, the results of the descriptive analysis, such as the use of management artifacts, the recognition of the coexistence of deliberate and emerging strategies and the mechanical and organic structure, has shown that the companies of the research are adherent to the formal processes of Strategic Planning, and stimulating the competitive environment.