Contingency Factors that shape the Management of Lato Sensu Courses in the Accounting Area in the Distance Learning Modality

Abstract

Aims: To analyze the contingency factors that shape the management of Lato Sensu postgraduate courses in the Accounting area, offered in the distance modality of a private University Center in the south of Brazil, constituted in the form of a non-profit society.

Method: Supported by the concepts of the Theory of Contingency to understand the variables of the environment, structure and technology (Burns & Stalker, proposed 1961; Lawrence & Lorsch, 1967), amplified the model by Fagundes, Soler, Lavarda, & Lavarda (2009) to observe and understand the variable environment, structure and technology in the management of distance education courses.The research is documentary based on primary data collected from interviews with three coordinators of the specialization courses at the HEI, object of the study, in addition to physical documents such as a curricular pedagogical proposal (PPC), spreadsheets and tables. With regard to the objectives, it is a descriptive study. Data were analyzed using document analysis techniques.

Main Results: The results showed that technology was the main variable in the evolution of the studied institution, leading it to redirect itself with adjustments over time (providing managerial innovation). The environment factor is affected by increasing competition, due to the technological resources that competitors make available in their institutions.

Contributions: It was found that the structure of the University Center undergoes constant changes without a planning process and execution maturity to meet the contingency of the external environment.