Structure of Planning and Control Artifacts and their Accuracy in Brazilian Family Businesses

Objective: the accuracy of planning and control artifacts is fundamental for bringing assertiveness to the organizational management process. The utility of the artifacts is questioned when the desired accuracy is missing. This research aims to identify the relationship between the artifact structure, the market assumptions, and the accuracy of the performance variables with a view to adapting the artifact profile to the desired impact over performance accuracy. Methods: this is a quantitative study based on convenience sampling and the data analysis methods used were structural equation modeling and necessary condition analysis. Results: within a sufficiency logic, the results support adherence between the planning and control artifacts, but not their relationship with performance accuracy. However, when analyzing the necessity logic, the artifacts become a necessary condition for a high level of performance accuracy. Conclusions: we show that the planning and control structure is consistent for achieving accuracy, but defining the desired level of deviation tolerance is a fundamental condition for the efficiency level of the management process. The more demanding the organization is in terms of deviation tolerance, the greater the need for artifacts.