Management control decisions in gym services in Portugal and Brazil during pandemic confinement COVID-19: accounting information systems approach
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abstract
The present research aimed to identify similarities and
differences in management control decisions implemented in gyms
in Portugal and Brazil in reaction to the pandemic confinement
COVID-19. The theoretical approach was in the context of
Information Systems (ISs). The cases of one gym in Portugal and
one in Brazil were studied through a qualitative methodology
using the holistic multiple case study method. Data collection was
made through a content analysis and interviews with managers of
both gyms. The results allow the conclusion that the global and
sudden pandemic confinement COVID-19 affected management
control decisions in gym services, especially the budget control
which showed abnormally unfavorable deviations in income,
expenses and investments. Although the studied gyms were located
in different continents (Portugal and Brazil), the managers'
control decisions were similar, evidencing an immediate damage
containment response and short-term resilience. As for the ISs, the
results showed that the instrumental usefulness of these systems
implemented in both gyms was never questioned as a support to
operation and decision making. But the temporary and drastic
reduction in the activity of the gyms, in response to an unexpected
confinement context, meant a consequent and natural reduction in
their use. As for the extent of the theoretical framework, the study
reinforces the weaknesses of the budgeting process in an
unexpected pandemic context, on the one hand, and the
interdependence between ISs and management control decisions
in the gym services sector. Additionally, without questioning that
interdependence relationship, it can also be interpreted that ISs
have an instrumental character because they are more dependent
on managers' decisions and critical junctures.
