A influência da Incerteza Ambiental e dos Traços de Personalidade na mudança do Sistema de Controle Gerencial.
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional da UFMS |
Texto Completo: | https://repositorio.ufms.br/handle/123456789/5202 |
Resumo: | Environmental uncertainties such as the pandemic influence organizations and directly impact their decision-making process, which forces managers to respond to these contingency factors seeking to improve their position in the environment. Organizations are necessarily composed of people who have personality traits with individual characteristics that may or may not impact the way in which managers will use the Management Control System in the face of contingency factors. In this sense, the present research had as main objective to analyze the influence of environmental uncertainty and personality traits in the change of the Management Control System. The study used as a basis the Contingency Theories and the Big Five Personality Factors, the Big-Five. As a research method, an experiment was used, having the 2 x 1 factorial configuration, which created 2 groups. The final sample consisted of 209 participants, made up of participants working in the areas of management/accounting. The instrument used was made available through a link on the Qualtrics® online platform, which randomly distributed them among the groups and printed instruments for face-to-face collection that had the same treatment in the distribution to ensure internal validity, where respondents voluntarily participated. , according to the pre-established experimental script. Descriptive statistics, the t test, the Analysis of Variance (ANOVA) and Post-hoc Tests, Multiple Linear Regression were used for data analysis. As for the findings, the results indicate that Environmental Uncertainty influences the change in the Management Control System. The study showed that Environmental Uncertainty influences the Change in the Management Control System. The study allows us to affirm that the personality traits evaluated together do not influence the change in the Management Control System, however, when evaluating the personality traits individually, the results indicate that the personality trait "Openness to Experience" influences the change. of the Management Control System. The results indicate that it is not possible to say that Environmental Uncertainty, moderated by Personality Traits, influence the Change in the Management Control System. The findings showed that environmental uncertainty and personality traits influence the change in the management control system. |
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2022-10-13T19:02:16Z2022-10-13T19:02:16Z2022https://repositorio.ufms.br/handle/123456789/5202Environmental uncertainties such as the pandemic influence organizations and directly impact their decision-making process, which forces managers to respond to these contingency factors seeking to improve their position in the environment. Organizations are necessarily composed of people who have personality traits with individual characteristics that may or may not impact the way in which managers will use the Management Control System in the face of contingency factors. In this sense, the present research had as main objective to analyze the influence of environmental uncertainty and personality traits in the change of the Management Control System. The study used as a basis the Contingency Theories and the Big Five Personality Factors, the Big-Five. As a research method, an experiment was used, having the 2 x 1 factorial configuration, which created 2 groups. The final sample consisted of 209 participants, made up of participants working in the areas of management/accounting. The instrument used was made available through a link on the Qualtrics® online platform, which randomly distributed them among the groups and printed instruments for face-to-face collection that had the same treatment in the distribution to ensure internal validity, where respondents voluntarily participated. , according to the pre-established experimental script. Descriptive statistics, the t test, the Analysis of Variance (ANOVA) and Post-hoc Tests, Multiple Linear Regression were used for data analysis. As for the findings, the results indicate that Environmental Uncertainty influences the change in the Management Control System. The study showed that Environmental Uncertainty influences the Change in the Management Control System. The study allows us to affirm that the personality traits evaluated together do not influence the change in the Management Control System, however, when evaluating the personality traits individually, the results indicate that the personality trait "Openness to Experience" influences the change. of the Management Control System. The results indicate that it is not possible to say that Environmental Uncertainty, moderated by Personality Traits, influence the Change in the Management Control System. The findings showed that environmental uncertainty and personality traits influence the change in the management control system.Incertezas ambientais como a pandemia, influenciam as organizações e impactam diretamente em seu processo decisório, o que força gestores a responderem a esses fatores contingenciais buscando melhorar a posição no ambiente. Organizações necessariamente são compostas por pessoas que possuem traços de personalidade com características individuais que podem ou não impactar na forma em que os gestores irão utilizar o Sistema de Controle Gerencial diante de fatores contingenciais. Nesse sentido a presente pesquisa teve como objetivo principal analisar a influência da incerteza ambiental e dos traços de personalidade na mudança do Sistema de Controle Gerencial. O estudo utilizou como base as Teorias Contingencial e do Cinco Grandes Fatores de Personalidade, o Big-Five. Como método de pesquisa foi utilizado experimento, tendo como configuração fatorial o 2 x 1, o que criou 2 grupos. A amostra final foi composta por 209 participantes, formada por participantes atuantes nas áreas de gestão / contabilidade. O instrumento utilizado foi disponibilizado através de um link da plataforma online Qualtrics®, que os distribuiu de forma randomizada entre os grupos e instrumentos impressos para coleta presencial que tiveram o mesmo tratamento na distribuição para fins de garantia de validade interna, onde os respondentes participaram voluntariamente, conforme roteiro experimental pré-estabelecido. Para análise dos dados utilizou-se da estatística descritiva, o Teste t, a Análise de Variância (ANOVA) e Testes Post-hoc, Regressão Linear Múltipla. Quanto aos achados, os resultados indicam que a Incerteza Ambiental influência na mudança do Sistema de Controle Gerencial. O estudo evidenciou que a Incerteza Ambiental influencia na Mudança do Sistema de Controle Gerencial. O estudo permite afirmar que os traços de personalidade avaliados de forma conjunta não exercem influência na mudança do Sistema de Controle Gerencial, entretanto, ao avaliar os traços de personalidade individualmente, os resultados indicam que o traço de personalidade “Abertura a Experiência” influência na mudança do Sistema de Controle Gerencial. Os resultados indicam não ser possível afirmar que a Incerteza Ambiental, moderado pelos Traços de Personalidade, influenciam na Mudança do Sistema de Controle Gerencial. Os achados permitiram comprovar que a incerteza ambiental e os traços de personalidade influenciam na mudança do sistema de controle gerencial.Fundação Universidade Federal de Mato Grosso do SulUFMSBrasilIncerteza AmbientalTraços de personalidadeSistema de Controle GerencialTomada de DecisãoTeoria do Cinco Fatores - Big-Five.A influência da Incerteza Ambiental e dos Traços de Personalidade na mudança do Sistema de Controle Gerencial.info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisCleston Alexandre dos SantosANDRE MARCIO FERREIRA DE SOUZAinfo:eu-repo/semantics/openAccessporreponame:Repositório Institucional da UFMSinstname:Universidade Federal de Mato Grosso do Sul (UFMS)instacron:UFMSORIGINALDISSERTAÇÃO ANDRE MARCIO FERREIRA DE SOUZA - FINAL.pdfDISSERTAÇÃO ANDRE MARCIO FERREIRA DE SOUZA - FINAL.pdfapplication/pdf1856646https://repositorio.ufms.br/bitstream/123456789/5202/-1/DISSERTA%c3%87%c3%83O%20ANDRE%20MARCIO%20FERREIRA%20DE%20SOUZA%20-%20FINAL.pdf88cfdb9c0989230f7631ef90833f50d1MD5-1123456789/52022022-10-13 15:02:17.537oai:repositorio.ufms.br:123456789/5202Repositório InstitucionalPUBhttps://repositorio.ufms.br/oai/requestri.prograd@ufms.bropendoar:21242022-10-13T19:02:17Repositório Institucional da UFMS - Universidade Federal de Mato Grosso do Sul (UFMS)false |
dc.title.pt_BR.fl_str_mv |
A influência da Incerteza Ambiental e dos Traços de Personalidade na mudança do Sistema de Controle Gerencial. |
title |
A influência da Incerteza Ambiental e dos Traços de Personalidade na mudança do Sistema de Controle Gerencial. |
spellingShingle |
A influência da Incerteza Ambiental e dos Traços de Personalidade na mudança do Sistema de Controle Gerencial. ANDRE MARCIO FERREIRA DE SOUZA Incerteza Ambiental Traços de personalidade Sistema de Controle Gerencial Tomada de Decisão Teoria do Cinco Fatores - Big-Five. |
title_short |
A influência da Incerteza Ambiental e dos Traços de Personalidade na mudança do Sistema de Controle Gerencial. |
title_full |
A influência da Incerteza Ambiental e dos Traços de Personalidade na mudança do Sistema de Controle Gerencial. |
title_fullStr |
A influência da Incerteza Ambiental e dos Traços de Personalidade na mudança do Sistema de Controle Gerencial. |
title_full_unstemmed |
A influência da Incerteza Ambiental e dos Traços de Personalidade na mudança do Sistema de Controle Gerencial. |
title_sort |
A influência da Incerteza Ambiental e dos Traços de Personalidade na mudança do Sistema de Controle Gerencial. |
author |
ANDRE MARCIO FERREIRA DE SOUZA |
author_facet |
ANDRE MARCIO FERREIRA DE SOUZA |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Cleston Alexandre dos Santos |
dc.contributor.author.fl_str_mv |
ANDRE MARCIO FERREIRA DE SOUZA |
contributor_str_mv |
Cleston Alexandre dos Santos |
dc.subject.por.fl_str_mv |
Incerteza Ambiental Traços de personalidade Sistema de Controle Gerencial Tomada de Decisão Teoria do Cinco Fatores - Big-Five. |
topic |
Incerteza Ambiental Traços de personalidade Sistema de Controle Gerencial Tomada de Decisão Teoria do Cinco Fatores - Big-Five. |
description |
Environmental uncertainties such as the pandemic influence organizations and directly impact their decision-making process, which forces managers to respond to these contingency factors seeking to improve their position in the environment. Organizations are necessarily composed of people who have personality traits with individual characteristics that may or may not impact the way in which managers will use the Management Control System in the face of contingency factors. In this sense, the present research had as main objective to analyze the influence of environmental uncertainty and personality traits in the change of the Management Control System. The study used as a basis the Contingency Theories and the Big Five Personality Factors, the Big-Five. As a research method, an experiment was used, having the 2 x 1 factorial configuration, which created 2 groups. The final sample consisted of 209 participants, made up of participants working in the areas of management/accounting. The instrument used was made available through a link on the Qualtrics® online platform, which randomly distributed them among the groups and printed instruments for face-to-face collection that had the same treatment in the distribution to ensure internal validity, where respondents voluntarily participated. , according to the pre-established experimental script. Descriptive statistics, the t test, the Analysis of Variance (ANOVA) and Post-hoc Tests, Multiple Linear Regression were used for data analysis. As for the findings, the results indicate that Environmental Uncertainty influences the change in the Management Control System. The study showed that Environmental Uncertainty influences the Change in the Management Control System. The study allows us to affirm that the personality traits evaluated together do not influence the change in the Management Control System, however, when evaluating the personality traits individually, the results indicate that the personality trait "Openness to Experience" influences the change. of the Management Control System. The results indicate that it is not possible to say that Environmental Uncertainty, moderated by Personality Traits, influence the Change in the Management Control System. The findings showed that environmental uncertainty and personality traits influence the change in the management control system. |
publishDate |
2022 |
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2022-10-13T19:02:16Z |
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2022-10-13T19:02:16Z |
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2022 |
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Brasil |
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Fundação Universidade Federal de Mato Grosso do Sul |
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