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Copyright of Revista de Contabilidade & Controladoria is the property of Revista de Contabilidade & Controladoria RC & C and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: The objective of this study was to analyze how contingency factors and the use of management control systems are associated with sustainable management practices in organizations. Methodology: A field study (survey) was carried out through questionnaires and semistructured interviews with managers linked to management control systems in two creative companies in the telecommunications sector. The sample has a non-probabilistic character and the data were treated using the content analysis technique of Bardin (2011). Results: The findings show that technology, organizational culture, suppliers and customers are contingency factors associated with the adoption of sustainable management practices by the organizations in the study. The research results indicate that the use of an interactive management control system is an essential tool. for the establishment of communication between managers and employees at operational levels of organizations, supporting the implementation of environmental management initiatives. Diagnostic control has been used to monitor goals and implement environmental management practices with a positive impact on organizational performance through indicators of cost reduction, profitability, customer satisfaction and increased sales. Contributions of the study: The study provided dissemination in the literature of studies on management controls from the perspective of the Theory of Contingency, above all, contributing to organizations to create environmental awareness allied to the improvement of their performance with management control practices. In addition, the research is relevant for organizations to develop actions to reorganize their processes and meet society's pressures for the adoption of sustainable practices, increasing competitiveness and improving organizational performance. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Contabilidade & Controladoria is the property of Revista de Contabilidade & Controladoria RC & C and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Contemporânea de Contabilidade is the property of Revista Contemporanea de Contabilidade and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Objective: This study aimed to identify the practices of communication and information sharing with customers and suppliers, disclosed in sustainability reports by electric companies listed in B3. Background: The Stakeholders Theory emphasizes the active management of the business environment, taking into account the interests of all the groups involved. It emphasizes the creation of shared value, through dialogue, in which the practices of communication and information sharing can contribute to the generation of results by the innovation of products and processes. Method: A descriptive and documentary research was conducted with a qualitative approach, having as an empirical cut the sustainability reports of 38 Brazilian electric companies, referring to the year 2014. Results: The ombudsman's office was seen as a channel of communication with clients more evidenced in the reports, together the adherence to social networks and promotion of accessibility by the relationship channels for the disabled users. With regard to its suppliers, it was found that the practices used are diversified, predominantly virtual, as well as face-to-face interactions, through monthly and annual meetings. It is concluded that the sustainability reports analyzed present communication actions, supported by a technological and informational structure, between the organization and its stakeholders, a situation that is in line with the essence of stakeholder theory. Contributions: Knowing the diversity of information sharing and communication practices to deal with the heterogeneity of the existing customer and supplier portfolio in companies can contribute to improving the interaction between them and their stakeholders. [ABSTRACT FROM AUTHOR]

Copyright of Revista Gestão Organizacional (RGO) is the property of Revista Gestao Organizacional and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)