Strategic behavior and use of management control systems in agro-industrial cooperatives

Detalhes bibliográficos
Autor(a) principal: Bruno de Jesus Silva, Thiago
Data de Publicação: 2022
Outros Autores: Maria Beuren, Ilse, José Monteiro, Januário, Eduardo Facin Lavarda, Carlos
Tipo de documento: Artigo
Idioma: eng
por
Título da fonte: Revista Brasileira de Gestão de Negócios (Online)
Texto Completo: https://rbgn.fecap.br/RBGN/article/view/4138
Resumo: Purpose – This study aims to identify the combinations of MCS used in different strategic behaviors adopted by agro-industrial cooperatives.  Theoretical framework – Miles and Snow's strategic behavior model and Simons' management control systems model (1995).  Design/methodology/approach – A survey was carried out with 100 managers of agribusiness cooperatives in the dairy sector in the southern region of Brazil. Fuzzy set qualitative comparative analysis (fsQCA) was applied to the data collected  Findings – The results partially confirmed the propositions established in the study. Different combinations of belief systems, limits, diagnostic control and interactive control were observed depending on the cooperative's strategic, defender or prospective behaviors. Therefore, the control of the cooperative's strategy is achieved by combining the SCG, since its power lies in the joint use and its complementarity.  Research Practical & Social implications – The combined use of rigid and flexible controls allows agro-industrial cooperatives to simultaneously target the efficiency of operations and the pursuit of innovation.  Originality/value – By demonstrating that not all SCGs individually are relevant to different strategic behaviors, with evidence of equifinality in SCG combinations, the study denotes originality and contribution.  Keywords – Strategic behavior. Management control systems. Levers of control
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spelling Strategic behavior and use of management control systems in agro-industrial cooperatives Strategic behavior and use of management control systems in agro-industrial cooperativesComportamento Estratégico e uso dos Sistemas de Controle Gerencial em Cooperativas AgroindustriaisPurpose – This study aims to identify the combinations of MCS used in different strategic behaviors adopted by agro-industrial cooperatives.  Theoretical framework – Miles and Snow's strategic behavior model and Simons' management control systems model (1995).  Design/methodology/approach – A survey was carried out with 100 managers of agribusiness cooperatives in the dairy sector in the southern region of Brazil. Fuzzy set qualitative comparative analysis (fsQCA) was applied to the data collected  Findings – The results partially confirmed the propositions established in the study. Different combinations of belief systems, limits, diagnostic control and interactive control were observed depending on the cooperative's strategic, defender or prospective behaviors. Therefore, the control of the cooperative's strategy is achieved by combining the SCG, since its power lies in the joint use and its complementarity.  Research Practical & Social implications – The combined use of rigid and flexible controls allows agro-industrial cooperatives to simultaneously target the efficiency of operations and the pursuit of innovation.  Originality/value – By demonstrating that not all SCGs individually are relevant to different strategic behaviors, with evidence of equifinality in SCG combinations, the study denotes originality and contribution.  Keywords – Strategic behavior. Management control systems. Levers of controlPurpose – This study aims to identify the combinations of MCS used in different strategic behaviors adopted by agro-industrial cooperatives.  Theoretical framework – Miles and Snow's strategic behavior model and Simons' management control systems model (1995).  Design/methodology/approach – A survey was carried out with 100 managers of agribusiness cooperatives in the dairy sector in the southern region of Brazil. Fuzzy set qualitative comparative analysis (fsQCA) was applied to the data collected  Findings – The results partially confirmed the propositions established in the study. Different combinations of belief systems, limits, diagnostic control and interactive control were observed depending on the cooperative's strategic, defender or prospective behaviors. Therefore, the control of the cooperative's strategy is achieved by combining the SCG, since its power lies in the joint use and its complementarity.  Research Practical & Social implications – The combined use of rigid and flexible controls allows agro-industrial cooperatives to simultaneously target the efficiency of operations and the pursuit of innovation.  Originality/value – By demonstrating that not all SCGs individually are relevant to different strategic behaviors, with evidence of equifinality in SCG combinations, the study denotes originality and contribution.  Keywords – Strategic behavior. Management control systems. Levers of controlObjetivo – Este estudo objetiva identificar as combinações dos SCG usadas em diferentes comportamentos estratégicos adotados por cooperativas agroindustriais.  Referencial Teórico – Modelo de comportamento estratégico de Miles e Snow e modelo de sistemas de controle gerencial de Simons (1995).  Metodologia – Uma survey foi realizada com 100 gestores de cooperativas agroindustriais do setor lácteo da região Sul do Brasil. Aos dados coletados aplicou-se a técnica de Fuzzy set qualitative comparative analysis (fsQCA).  Resultados – Os resultados confirmaram parcialmente as proposições estabelecidas no estudo. Observaram-se diferentes combinações dos sistemas de crenças, limites, controle diagnóstico e controle interativo a depender dos comportamentos estratégicos, defensor ou prospector, das cooperativas. Portanto, o controle da estratégia da cooperativa é alcançado pela combinação dos SCG, visto que seu poder reside no uso conjunto e sua complementaridade.  Implicações Práticas e Sociais da Pesquisa – O uso combinado de controles rígidos e flexíveis permitem que as cooperativas agroindustriais visem simultaneamente a eficiência das operações e a busca pela inovação.  Contribuições – Ao demonstrar que nem todos os SCG individualmente são relevantes para diferentes comportamentos estratégicos, com evidências da equifinalidade em combinações dos SCG, o estudo denota originalidade e contribuição.  Palavras-chave – Comportamento estratégico. Sistemas de controle gerencial. Alavancas de controle FECAP2022-04-08info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por paresapplication/pdfapplication/pdfhttps://rbgn.fecap.br/RBGN/article/view/413810.7819/rbgn.v24i1.4138Review of Business Management; Vol. 24 No. 1 (2022)RBGN Revista Brasileira de Gestão de Negócios; Vol. 24 Núm. 1 (2022)RBGN - Revista Brasileira de Gestão de Negócios; v. 24 n. 1 (2022)1983-08071806-4892reponame:Revista Brasileira de Gestão de Negócios (Online)instname:Fundação Escola de Comércio Álvares Penteado (FECAP)instacron:FECAPengporhttps://rbgn.fecap.br/RBGN/article/view/4138/1802https://rbgn.fecap.br/RBGN/article/view/4138/1803Bruno de Jesus Silva, ThiagoMaria Beuren, IlseJosé Monteiro, JanuárioEduardo Facin Lavarda, Carlosinfo:eu-repo/semantics/openAccess2022-06-30T19:59:21Zoai:ojs.emnuvens.com.br:article/4138Revistahttp://rbgn.fecap.br/RBGN/indexhttps://rbgn.fecap.br/RBGN/oai||jmauricio@fecap.br1983-08071806-4892opendoar:2022-06-30T19:59:21Revista Brasileira de Gestão de Negócios (Online) - Fundação Escola de Comércio Álvares Penteado (FECAP)false
dc.title.none.fl_str_mv Strategic behavior and use of management control systems in agro-industrial cooperatives
Strategic behavior and use of management control systems in agro-industrial cooperatives
Comportamento Estratégico e uso dos Sistemas de Controle Gerencial em Cooperativas Agroindustriais
title Strategic behavior and use of management control systems in agro-industrial cooperatives
spellingShingle Strategic behavior and use of management control systems in agro-industrial cooperatives
Bruno de Jesus Silva, Thiago
title_short Strategic behavior and use of management control systems in agro-industrial cooperatives
title_full Strategic behavior and use of management control systems in agro-industrial cooperatives
title_fullStr Strategic behavior and use of management control systems in agro-industrial cooperatives
title_full_unstemmed Strategic behavior and use of management control systems in agro-industrial cooperatives
title_sort Strategic behavior and use of management control systems in agro-industrial cooperatives
author Bruno de Jesus Silva, Thiago
author_facet Bruno de Jesus Silva, Thiago
Maria Beuren, Ilse
José Monteiro, Januário
Eduardo Facin Lavarda, Carlos
author_role author
author2 Maria Beuren, Ilse
José Monteiro, Januário
Eduardo Facin Lavarda, Carlos
author2_role author
author
author
dc.contributor.author.fl_str_mv Bruno de Jesus Silva, Thiago
Maria Beuren, Ilse
José Monteiro, Januário
Eduardo Facin Lavarda, Carlos
description Purpose – This study aims to identify the combinations of MCS used in different strategic behaviors adopted by agro-industrial cooperatives.  Theoretical framework – Miles and Snow's strategic behavior model and Simons' management control systems model (1995).  Design/methodology/approach – A survey was carried out with 100 managers of agribusiness cooperatives in the dairy sector in the southern region of Brazil. Fuzzy set qualitative comparative analysis (fsQCA) was applied to the data collected  Findings – The results partially confirmed the propositions established in the study. Different combinations of belief systems, limits, diagnostic control and interactive control were observed depending on the cooperative's strategic, defender or prospective behaviors. Therefore, the control of the cooperative's strategy is achieved by combining the SCG, since its power lies in the joint use and its complementarity.  Research Practical & Social implications – The combined use of rigid and flexible controls allows agro-industrial cooperatives to simultaneously target the efficiency of operations and the pursuit of innovation.  Originality/value – By demonstrating that not all SCGs individually are relevant to different strategic behaviors, with evidence of equifinality in SCG combinations, the study denotes originality and contribution.  Keywords – Strategic behavior. Management control systems. Levers of control
publishDate 2022
dc.date.none.fl_str_mv 2022-04-08
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado por pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://rbgn.fecap.br/RBGN/article/view/4138
10.7819/rbgn.v24i1.4138
url https://rbgn.fecap.br/RBGN/article/view/4138
identifier_str_mv 10.7819/rbgn.v24i1.4138
dc.language.iso.fl_str_mv eng
por
language eng
por
dc.relation.none.fl_str_mv https://rbgn.fecap.br/RBGN/article/view/4138/1802
https://rbgn.fecap.br/RBGN/article/view/4138/1803
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eu_rights_str_mv openAccess
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dc.publisher.none.fl_str_mv FECAP
publisher.none.fl_str_mv FECAP
dc.source.none.fl_str_mv Review of Business Management; Vol. 24 No. 1 (2022)
RBGN Revista Brasileira de Gestão de Negócios; Vol. 24 Núm. 1 (2022)
RBGN - Revista Brasileira de Gestão de Negócios; v. 24 n. 1 (2022)
1983-0807
1806-4892
reponame:Revista Brasileira de Gestão de Negócios (Online)
instname:Fundação Escola de Comércio Álvares Penteado (FECAP)
instacron:FECAP
instname_str Fundação Escola de Comércio Álvares Penteado (FECAP)
instacron_str FECAP
institution FECAP
reponame_str Revista Brasileira de Gestão de Negócios (Online)
collection Revista Brasileira de Gestão de Negócios (Online)
repository.name.fl_str_mv Revista Brasileira de Gestão de Negócios (Online) - Fundação Escola de Comércio Álvares Penteado (FECAP)
repository.mail.fl_str_mv ||jmauricio@fecap.br
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