INNOVATION INDUCTORS FACTORS AND MANAGEMENT CONTROL PRACTICES MAINTENANCE: AN EXPLORATORY STUDY
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Data de Publicação: | 2013 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Universo Contábil |
Texto Completo: | https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3269 |
Resumo: | There is still no conclusive understanding in the literature on which are the factors that induce innovation and maintaining management control practices, so the main purpose of this study was to identify such factors based on a survey of 80 professionals in controllership and finance. Through the technique Factor Analysis the statistical results show that there is only one block of Innovation Factors characterized by four variables that are correlated: the search for performance improvement in controllership area; the search for performance improvement of the organization; the induction by top management, and finally an environment characterized by valuing innovation. As for the Maintenance Factors, these are divided into two blocks, the first characterized as a Lack of Resources and Knowledge and the second as Satisfaction and Habituality. These results may help controllership professionals in decisions about maintenance or adoption of management control practices. This research also contributes to the literature by studying not only the factors of innovation, but also of maintenance, using a quantitative approach. |
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INNOVATION INDUCTORS FACTORS AND MANAGEMENT CONTROL PRACTICES MAINTENANCE: AN EXPLORATORY STUDYFACTORES INDUCTORES DE INNOVACIÓN Y MANTENIMIENTO DE PRÁCTICA DE CONTROL DE GESTIÓN: UN ESTUDIO EXPLORATORIOFATORES INDUTORES DE INOVAÇÃO E MANUTENÇÃO DE PRÁTICAS DE CONTROLE GERENCIAL: UM ESTUDO EXPLORATÓRIOManagement Control PracticesInnovationMaintenance.Prácticas Gerenciales de ControlInnovaciónMantenimientoPráticas de Controle GerencialInovaçãoManutençãoThere is still no conclusive understanding in the literature on which are the factors that induce innovation and maintaining management control practices, so the main purpose of this study was to identify such factors based on a survey of 80 professionals in controllership and finance. Through the technique Factor Analysis the statistical results show that there is only one block of Innovation Factors characterized by four variables that are correlated: the search for performance improvement in controllership area; the search for performance improvement of the organization; the induction by top management, and finally an environment characterized by valuing innovation. As for the Maintenance Factors, these are divided into two blocks, the first characterized as a Lack of Resources and Knowledge and the second as Satisfaction and Habituality. These results may help controllership professionals in decisions about maintenance or adoption of management control practices. This research also contributes to the literature by studying not only the factors of innovation, but also of maintenance, using a quantitative approach.Todavía no son concluyentes en la literatura una comprensión de cuáles son los factores que inducen a la innovación y el mantenimiento de las prácticas de control de gestión, por lo que el presente estudio fue identificar los factores basados en una encuesta a 80 profesionales en las áreas de control y finanzas. Se utilizó la técnica de análisis factorial y los resultados estadísticos muestran que sólo hay un bloque de factores de innovación se caracteriza por cuatro variables que están correlacionadas: la búsqueda de la mejora del rendimiento en el área de control, la búsqueda de la organización de la mejora del rendimiento en sí, la inducción por la alta dirección y, finalmente, el entorno actual caracterizado por la valoración de la innovación. En cuanto a los factores de mantenimiento, estos se dividen en dos bloques, el primero caracterizado como la falta de recursos y conocimientos, y la segunda como la satisfacción y la habituación. Estos resultados pueden ayudar a los profesionales en las decisiones de mantenimiento y la adopción de prácticas de control de gestión. La investigación también contribuye a la literatura no sólo mediante el estudio de los factores de la innovación, sino también el mantenimiento, el uso de un enfoque cuantitativo.Não há ainda um entendimento conclusivo sobre quais são os fatores indutores de inovação e de manutenção das práticas de controle gerencial. O presente estudo identificou esses fatores com base numa survey com 80 respondentes, profissionais das áreas de controladoria e finanças. Os fatores foram identificados e analisados por meio da técnica Análise Fatorial. Os resultados estatísticos mostram que há somente um bloco de Fatores de Inovação caracterizado por quatro variáveis que estão correlacionadas, sugerindo que a busca por inovações tem como principais causas a melhoria de desempenho da área de controladoria e o próprio desempenho organizacional e induzida pela alta direção, mas que requer um ambiente onde a inovação seja valorizada. Já os Fatores de Manutenção se dividem em dois, o primeiro caracterizado como Falta de Recursos e Conhecimento e o segundo como Satisfação e Habitualidade. O estudo contribui com a literatura ao estudar não somente os fatores de inovação, mas também os de manutenção. Os resultados podem ajudar os profissionais de Controladoria nas decisões de manutenção ou adoção de práticas de controle gerencial.Universidade Regional de Blumenau2013-06-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/326910.4270/ruc.20139Revista Universo Contábil; v. 9 n. 2 (2013); 125-1411809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3269/2349Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessOyadomari, José Carlos TiomatsuMendonça Neto, Octávio Ribeiro deCardoso, Ricardo LopesDultra-de-Lima, Ronaldo Gomes2013-06-30T18:34:27Zoai:ojs.bu.furb.br:article/3269Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2013-06-30T18:34:27Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false |
dc.title.none.fl_str_mv |
INNOVATION INDUCTORS FACTORS AND MANAGEMENT CONTROL PRACTICES MAINTENANCE: AN EXPLORATORY STUDY FACTORES INDUCTORES DE INNOVACIÓN Y MANTENIMIENTO DE PRÁCTICA DE CONTROL DE GESTIÓN: UN ESTUDIO EXPLORATORIO FATORES INDUTORES DE INOVAÇÃO E MANUTENÇÃO DE PRÁTICAS DE CONTROLE GERENCIAL: UM ESTUDO EXPLORATÓRIO |
title |
INNOVATION INDUCTORS FACTORS AND MANAGEMENT CONTROL PRACTICES MAINTENANCE: AN EXPLORATORY STUDY |
spellingShingle |
INNOVATION INDUCTORS FACTORS AND MANAGEMENT CONTROL PRACTICES MAINTENANCE: AN EXPLORATORY STUDY Oyadomari, José Carlos Tiomatsu Management Control Practices Innovation Maintenance. Prácticas Gerenciales de Control Innovación Mantenimiento Práticas de Controle Gerencial Inovação Manutenção |
title_short |
INNOVATION INDUCTORS FACTORS AND MANAGEMENT CONTROL PRACTICES MAINTENANCE: AN EXPLORATORY STUDY |
title_full |
INNOVATION INDUCTORS FACTORS AND MANAGEMENT CONTROL PRACTICES MAINTENANCE: AN EXPLORATORY STUDY |
title_fullStr |
INNOVATION INDUCTORS FACTORS AND MANAGEMENT CONTROL PRACTICES MAINTENANCE: AN EXPLORATORY STUDY |
title_full_unstemmed |
INNOVATION INDUCTORS FACTORS AND MANAGEMENT CONTROL PRACTICES MAINTENANCE: AN EXPLORATORY STUDY |
title_sort |
INNOVATION INDUCTORS FACTORS AND MANAGEMENT CONTROL PRACTICES MAINTENANCE: AN EXPLORATORY STUDY |
author |
Oyadomari, José Carlos Tiomatsu |
author_facet |
Oyadomari, José Carlos Tiomatsu Mendonça Neto, Octávio Ribeiro de Cardoso, Ricardo Lopes Dultra-de-Lima, Ronaldo Gomes |
author_role |
author |
author2 |
Mendonça Neto, Octávio Ribeiro de Cardoso, Ricardo Lopes Dultra-de-Lima, Ronaldo Gomes |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Oyadomari, José Carlos Tiomatsu Mendonça Neto, Octávio Ribeiro de Cardoso, Ricardo Lopes Dultra-de-Lima, Ronaldo Gomes |
dc.subject.por.fl_str_mv |
Management Control Practices Innovation Maintenance. Prácticas Gerenciales de Control Innovación Mantenimiento Práticas de Controle Gerencial Inovação Manutenção |
topic |
Management Control Practices Innovation Maintenance. Prácticas Gerenciales de Control Innovación Mantenimiento Práticas de Controle Gerencial Inovação Manutenção |
description |
There is still no conclusive understanding in the literature on which are the factors that induce innovation and maintaining management control practices, so the main purpose of this study was to identify such factors based on a survey of 80 professionals in controllership and finance. Through the technique Factor Analysis the statistical results show that there is only one block of Innovation Factors characterized by four variables that are correlated: the search for performance improvement in controllership area; the search for performance improvement of the organization; the induction by top management, and finally an environment characterized by valuing innovation. As for the Maintenance Factors, these are divided into two blocks, the first characterized as a Lack of Resources and Knowledge and the second as Satisfaction and Habituality. These results may help controllership professionals in decisions about maintenance or adoption of management control practices. This research also contributes to the literature by studying not only the factors of innovation, but also of maintenance, using a quantitative approach. |
publishDate |
2013 |
dc.date.none.fl_str_mv |
2013-06-30 |
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://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3269 10.4270/ruc.20139 |
url |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3269 |
identifier_str_mv |
10.4270/ruc.20139 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3269/2349 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Revista Universo Contábil info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Revista Universo Contábil |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
dc.source.none.fl_str_mv |
Revista Universo Contábil; v. 9 n. 2 (2013); 125-141 1809-3337 1809-3337 reponame:Revista Universo Contábil instname:Universidade Regional de Blumenau (FURB) instacron:FURB |
instname_str |
Universidade Regional de Blumenau (FURB) |
instacron_str |
FURB |
institution |
FURB |
reponame_str |
Revista Universo Contábil |
collection |
Revista Universo Contábil |
repository.name.fl_str_mv |
Revista Universo Contábil - Universidade Regional de Blumenau (FURB) |
repository.mail.fl_str_mv |
||universocontabil@furb.br |
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