INNOVATION INDUCTORS FACTORS AND MANAGEMENT CONTROL PRACTICES MAINTENANCE: AN EXPLORATORY STUDY

Detalhes bibliográficos
Autor(a) principal: Oyadomari, José Carlos Tiomatsu
Data de Publicação: 2013
Outros Autores: Mendonça Neto, Octávio Ribeiro de, Cardoso, Ricardo Lopes, Dultra-de-Lima, Ronaldo Gomes
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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spelling 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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