THE INFLUENCE OF THE BUDGETARY CONTROL SYSTEM ON THE ABSORPTIVE CAPACITY

Bibliographic Details
Main Author: Nascimento, Sabrina
Publication Date: 2018
Other Authors: Amorim, Bianca Costa, Penz, Daniel, Dalbosco, Inocencia Boita, Silveira, Amelia
Format: Article
Language: por
Source: Revista Eletrônica de Estratégia e Negócios
Download full: https://portaldeperiodicos.animaeducacao.com.br/index.php/EeN/article/view/5196
Summary: This research aimed at analyzing the influence of the Budgetary Control System on the Absorptive Capacity in incubated companies in the west mesoregion of the state of Santa Catarina, Brazil. The sample contains 29 companies, which have answered the auto-fill form during the first semester of 2016. The survey with the quantitative method was supported by data analysis, studied through the Structural Equation Modeling technique (SME) with SEM-PLS. The results show the relationship between the Budgetary Control System and the Absorptive Capacity occurs in 33%, so the modeling shows a statistically significant relationship, according to Hair Jr et al. (2014).
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spelling THE INFLUENCE OF THE BUDGETARY CONTROL SYSTEM ON THE ABSORPTIVE CAPACITYINFLUENCIA DEL SISTEMA DE CONTROL PRESUPUESTARIO SOBRE LA CAPACIDAD ABSORTIVAINFLUÊNCIA DO SISTEMA DE CONTROLE ORÇAMENTÁRIO SOBRE A CAPACIDADE ABSORTIVAAbsorptive capacityBudgetary control systemIncubated companies.Capacidad de AbsorciónSistema de Control presupuestarioEmpresas Incubadas.Capacidade AbsortivaSistema de Controle OrçamentárioEmpresas Incubadas.This research aimed at analyzing the influence of the Budgetary Control System on the Absorptive Capacity in incubated companies in the west mesoregion of the state of Santa Catarina, Brazil. The sample contains 29 companies, which have answered the auto-fill form during the first semester of 2016. The survey with the quantitative method was supported by data analysis, studied through the Structural Equation Modeling technique (SME) with SEM-PLS. The results show the relationship between the Budgetary Control System and the Absorptive Capacity occurs in 33%, so the modeling shows a statistically significant relationship, according to Hair Jr et al. (2014).Esta investigación ha buscado analizar la influencia de la capacidad de absorción en el sistema de control presupuestario de las empresas incubadas en la meso región del oeste de Santa Catarina (SC), Brasil. La amuestra tuve 29 empresas que contestaron el instrumento de auto relleno durante el primero semestre de 2016. La investigación survey, con método cuantitativo, en el análisis de datos utilizó la técnica de Modelaje de Ecuaciones Estructurales (MEE) con SEM-PLS. Los resultados apuntan que el relacionamiento entre Sistema de Control presupuestario y la Capacidad de Absorción ocurre en la tasa de 33%, el modelo presenta una relación significante estadísticamente, de acuerdo con Hair Jr et al. (2014).Esta pesquisa buscou analisar a influência da capacidade absortiva no sistema de controle orçamentário das empresas incubadas na mesorregião do oeste de Santa Catarina (SC). A amostra teve 29 empresas que responderam o instrumento de autopreenchimento durante o primeiro semestre de 2016.  A pesquisa survey, com método quantitativo, na análise dos dados utilizou a técnica de Modelagem de Equações Estruturais (MEE) com SEM-PLS. Os resultados apontam que o relacionamento entre Sistema de Controle Orçamentário e a Capacidade de Absorção ocorre na taxa de 33%, o modelo apresenta uma relação significante estatisticamente, de acordo com Hair Jr et al. (2014).Universidade do Sul de Santa Catarina2018-04-11info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://portaldeperiodicos.animaeducacao.com.br/index.php/EeN/article/view/519610.19177/reen.v10e3201780-97Revista Eletrônica de Estratégia & Negócios; v. 10 n. 3 (2017); 80-971984-33721984-3372reponame:Revista Eletrônica de Estratégia e Negóciosinstname:Universidade do Sul de SC (UNISUL)instacron:UNISULporhttps://portaldeperiodicos.animaeducacao.com.br/index.php/EeN/article/view/5196/pdfCopyright (c) 2018 Revista Eletrônica de Estratégia & Negóciosinfo:eu-repo/semantics/openAccessNascimento, SabrinaAmorim, Bianca CostaPenz, DanielDalbosco, Inocencia BoitaSilveira, Amelia2018-04-11T17:09:46Zoai:portaldeperiodicos.animaeducacao.com.br:article/5196Revistahttps://portaldeperiodicos.animaeducacao.com.br/index.php/EeNPRIhttps://portaldeperiodicos.animaeducacao.com.br/index.php/EeN/oaiterezinha.angeloni@unisul.br||ademar.unisul@gmail.com1984-33721984-3372opendoar:2022-11-08T11:08:32.890932Revista Eletrônica de Estratégia e Negócios - Universidade do Sul de SC (UNISUL)false
dc.title.none.fl_str_mv THE INFLUENCE OF THE BUDGETARY CONTROL SYSTEM ON THE ABSORPTIVE CAPACITY
INFLUENCIA DEL SISTEMA DE CONTROL PRESUPUESTARIO SOBRE LA CAPACIDAD ABSORTIVA
INFLUÊNCIA DO SISTEMA DE CONTROLE ORÇAMENTÁRIO SOBRE A CAPACIDADE ABSORTIVA
title THE INFLUENCE OF THE BUDGETARY CONTROL SYSTEM ON THE ABSORPTIVE CAPACITY
spellingShingle THE INFLUENCE OF THE BUDGETARY CONTROL SYSTEM ON THE ABSORPTIVE CAPACITY
Nascimento, Sabrina
Absorptive capacity
Budgetary control system
Incubated companies.
Capacidad de Absorción
Sistema de Control presupuestario
Empresas Incubadas.
Capacidade Absortiva
Sistema de Controle Orçamentário
Empresas Incubadas.
title_short THE INFLUENCE OF THE BUDGETARY CONTROL SYSTEM ON THE ABSORPTIVE CAPACITY
title_full THE INFLUENCE OF THE BUDGETARY CONTROL SYSTEM ON THE ABSORPTIVE CAPACITY
title_fullStr THE INFLUENCE OF THE BUDGETARY CONTROL SYSTEM ON THE ABSORPTIVE CAPACITY
title_full_unstemmed THE INFLUENCE OF THE BUDGETARY CONTROL SYSTEM ON THE ABSORPTIVE CAPACITY
title_sort THE INFLUENCE OF THE BUDGETARY CONTROL SYSTEM ON THE ABSORPTIVE CAPACITY
author Nascimento, Sabrina
author_facet Nascimento, Sabrina
Amorim, Bianca Costa
Penz, Daniel
Dalbosco, Inocencia Boita
Silveira, Amelia
author_role author
author2 Amorim, Bianca Costa
Penz, Daniel
Dalbosco, Inocencia Boita
Silveira, Amelia
author2_role author
author
author
author
dc.contributor.author.fl_str_mv Nascimento, Sabrina
Amorim, Bianca Costa
Penz, Daniel
Dalbosco, Inocencia Boita
Silveira, Amelia
dc.subject.por.fl_str_mv Absorptive capacity
Budgetary control system
Incubated companies.
Capacidad de Absorción
Sistema de Control presupuestario
Empresas Incubadas.
Capacidade Absortiva
Sistema de Controle Orçamentário
Empresas Incubadas.
topic Absorptive capacity
Budgetary control system
Incubated companies.
Capacidad de Absorción
Sistema de Control presupuestario
Empresas Incubadas.
Capacidade Absortiva
Sistema de Controle Orçamentário
Empresas Incubadas.
description This research aimed at analyzing the influence of the Budgetary Control System on the Absorptive Capacity in incubated companies in the west mesoregion of the state of Santa Catarina, Brazil. The sample contains 29 companies, which have answered the auto-fill form during the first semester of 2016. The survey with the quantitative method was supported by data analysis, studied through the Structural Equation Modeling technique (SME) with SEM-PLS. The results show the relationship between the Budgetary Control System and the Absorptive Capacity occurs in 33%, so the modeling shows a statistically significant relationship, according to Hair Jr et al. (2014).
publishDate 2018
dc.date.none.fl_str_mv 2018-04-11
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://portaldeperiodicos.animaeducacao.com.br/index.php/EeN/article/view/5196
10.19177/reen.v10e3201780-97
url https://portaldeperiodicos.animaeducacao.com.br/index.php/EeN/article/view/5196
identifier_str_mv 10.19177/reen.v10e3201780-97
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://portaldeperiodicos.animaeducacao.com.br/index.php/EeN/article/view/5196/pdf
dc.rights.driver.fl_str_mv Copyright (c) 2018 Revista Eletrônica de Estratégia & Negócios
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2018 Revista Eletrônica de Estratégia & Negócios
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade do Sul de Santa Catarina
publisher.none.fl_str_mv Universidade do Sul de Santa Catarina
dc.source.none.fl_str_mv Revista Eletrônica de Estratégia & Negócios; v. 10 n. 3 (2017); 80-97
1984-3372
1984-3372
reponame:Revista Eletrônica de Estratégia e Negócios
instname:Universidade do Sul de SC (UNISUL)
instacron:UNISUL
instname_str Universidade do Sul de SC (UNISUL)
instacron_str UNISUL
institution UNISUL
reponame_str Revista Eletrônica de Estratégia e Negócios
collection Revista Eletrônica de Estratégia e Negócios
repository.name.fl_str_mv Revista Eletrônica de Estratégia e Negócios - Universidade do Sul de SC (UNISUL)
repository.mail.fl_str_mv terezinha.angeloni@unisul.br||ademar.unisul@gmail.com
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