Influência da incerteza ambiental na utilização de sistemas de controle gerencial em uma instituição de ensino superior

Quick and continuous changes in the organizations environment of organizations result in less time for managers to analyze and formulate appropriate strategies to new market trends. In addition, the risks and uncertainties involved in the decision‐making process forward environmental uncertainty has intensified. The objective of the research was to investigate how the perception of managers about the environmental uncertainty influences the use of Management Control Systems (MCS) in a Higher Education Institution (HEI). The research is characterized as qualitative, descriptive, where we carried out a case study in an HEI in southern Brazil. Through triangulation data, it attempted to obtain greater reliability of the information found, performing documentary analysis, interviews and confrontation of theoretical concepts with stories, circumstances, events and behaviors identified during the case study. The results show that, in the perception of managers, state uncertainty, effect uncertainty and response uncertainty, influencing the use of MCS, however, the features of each category of uncertainty cause different needs in the use of Management Control Techniques. Among the control techniques observed, eleven characterized as traditional and four as contemporary.