1
artículo
Publicado 2023
Enlace
Enlace
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-structured interviews carried out with employees and collaborators envolved with storage process of immunobiologicals of the Federal Government of Brazil and, as a result, were identified absence of a formal MCS, as well management controls suitable to manage the risks involved in the process. The study elucidates the relationship between the types of management control of the storage proces...