2023
DOI: 10.18800/contabilidad.202302.010
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Management control in the immunobiological storage process of the Ministry of Health of Brazil

Thiago Fernandes Da Costa,
Alcindo Cipriano Argolo Mendes

Abstract: The research aimed to identify the existence of a Management Control System (MCS) and it`s types of control in the immunobiologicals storage process of the National Immunization Program (NIP) from Ministry of Health of Brazil (MoH). Brazilian NIP is one of the largest universal, free-of-charge public health systems in the world. To identify the controls, we used the classification proposed by Kenneth A. Merchant and Wim A. Van der Stede: personnel, action, result and cultural controls. For that, semi-structure… Show more

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