摘要：Resumen El entorno organizacional requiere que una empresa cambie. Los cambios ocurren principalmente por el deseo de sus administradores, el comportamiento de sus miembros y su cultura organizacional. El objetivo del estudio es explicar, con base en las evidencias empíricas y el enfoque de investigación-acción, el vínculo entre la dinámica del comportamiento en el rediseño de la alta administración y la preparación organizacional para asumir un nuevo conjunto de controles gerenciales. El enfoque utilizado es investigación-acción (estimulado por el modelo de cambio de Lewin); llevaron a cabo el análisis dos contadores gerenciales (académicos) y un psicólogo. La organización estudiada fue seleccionada a partir de un compromiso de consultoría para el periodo 2011-2013, que implicó el contacto directo con el administrador general, administradores executivos y otros trabajadores (25 ejecutivos). Es un estudio de caso de un importante distribuidor brasileño (industria de bebidas). El fundador fue capaz de implementar un grupo ejecutivo, con 13 miembros, después de planear el cambio de diversos aspectos culturales y nuevos y adaptados papeles organizacionales. Los resultados apuntan a que algunos ejecutivos cambiaron de posiciones y la mayoría de los empleados tuvieron reacciones positivas a la formación del grupo ejecutivo. El enfoque (investigación-acción) ofrece una importante contribución en cuanto a participantes e implementación de un grupo ejecutivo (de alto nivel). Abstract The organizational environment may require changes in a company. These changes can occur based on the desire of its managers, the behavior of its members and its organizational culture. The objective of this study was to explain the link between the behavioral dynamics in the redesign of the hight level of a big company and the reshaping of its management controls, using empirical evidence and the action research approach. The action research approach (Lewin's Change Model) was adopted, along with analysis by two management accountants (academic) and a psychologist. The organization was selected from a consulting engagement for 2011-2013, which involved direct contact with the general manager, executive managers, and other workers (25 executives). It is a case study of a leading Brazilian distributor (beverage industry). The founder was able to create an executive group with 13 members, after planning for several changes in various cultural aspects, and adapted organizational roles. The results showed that some executives changed their positions; most employees had positive reactions to the formation of the executive group. The approach (action research), provided an important contribution, in terms of participants and implementation of an executive group (high level).
其他摘要：The organizational environment may require changes in a company. These changes can occur based on the desire of its managers, the behavior of its members and its organizational culture. The objective of this study was to explain the link between the behavioral dynamics in the redesign of the hight level of a big company and the reshaping of its management controls, using empirical evidence and the action research approach. The action research approach (Lewin's Change Model) was adopted, along with analysis by two management accountants (academic) and a psychologist. The organization was selected from a consulting engagement for 2011-2013, which involved direct contact with the general manager, executive managers, and other workers (25 executives). It is a case study of a leading Brazilian distributor (beverage industry). The founder was able to create an executive group with 13 members, after planning for several changes in various cultural aspects, and adapted organizational roles. The results showed that some executives changed their positions; most employees had positive reactions to the formation of the executive group. The approach (action research), provided an important contribution, in terms of participants and implementation of an executive group (high level).
关键词：Cambio organizacional;Modelo de Lewin;Controles de gestión;Cultura organizacional
