Resilience to adverse weather events: contributions from the management control system

Abstract

The research aimed to investigate how management practices and Management Control System contribute to coping and promoting organizational resilience to adverse climatic events. It was adopted the study of multiple cases as a research strategy, contemplating four companies of different sectors and size, whose common element was to be affected by precipitations (heavy rains). Among the results, it is inferred that the size of the company and the productive complexity are relevant for the development of new management practices. Analyzed organizations develop expertise and adapt controls to gain resilient capacity for new events. Of particular note are inventory, customer and supplier controls, budgeting and investment analysis. Resilient learning and adaptation characteristics are perceived. It emerges from the study that the relationship of the organizations investigated with the community is relevant to the confrontation of adverse climatic events.