MANAGEMENT CONTROL SYSTEM USE AND PERFORMANCE: A STUDY IN BRAZILIAN COMPANIES USING RESOURCES-BASED VIEW
Autor(a) principal: | |
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Data de Publicação: | 2011 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | REAd (Porto Alegre. Online) |
Texto Completo: | https://seer.ufrgs.br/index.php/read/article/view/38527 |
Resumo: | The purpose of this study was to understand the relationship among Management Control System Use, development of company's organizational competences and performance using Henri's framework (HENRI, 2006). The dimension Use of Management Control System, proposed by Simons (1995, 2000) in diagnostic use and interactive use is scarcely studied in Brazil, in spite of the international research that has shown some contradictory results. The research was carried out in 2008, by a survey in a sample of 104 companies from Exame Magazine 1000 Biggest Brazilian Companies. Using the Structural Equation Model, the main results indicate no evidence of negative relationships between the diagnostic use and the organizational competences development, what contradicts Henri's results (2006). It was also identified that the interactive use has positive influences in the competences of Organizational Learning and Market Orientation, and these have positive influences in Performance (measured by self-evaluation). This study contributes to Brazilian research as its subject integrates Management Accounting and Strategy and also for measurement the construct Dynamic Tensions. For the practice, the result is important as it shows that companies should continue to use Management Control for diagnostic, as it helps the organization to correct errors, simultaneously recommending the use of interactive way to activate organizational ompetences. |
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MANAGEMENT CONTROL SYSTEM USE AND PERFORMANCE: A STUDY IN BRAZILIAN COMPANIES USING RESOURCES-BASED VIEWUSO DO SISTEMA DE CONTROLE GERENCIAL E DESEMPENHO: UM ESTUDO EM EMPRESAS BRASILEIRAS SOB A PERSPECTIVA DA RESOURCES-BASED VIEWsistema de controle gerencialdesempenhoRBVuso interativouso diagnósticocompetências organizacionais.management control systemperformanceresources-based viewinteractive usediagnostic useorganizational competences.The purpose of this study was to understand the relationship among Management Control System Use, development of company's organizational competences and performance using Henri's framework (HENRI, 2006). The dimension Use of Management Control System, proposed by Simons (1995, 2000) in diagnostic use and interactive use is scarcely studied in Brazil, in spite of the international research that has shown some contradictory results. The research was carried out in 2008, by a survey in a sample of 104 companies from Exame Magazine 1000 Biggest Brazilian Companies. Using the Structural Equation Model, the main results indicate no evidence of negative relationships between the diagnostic use and the organizational competences development, what contradicts Henri's results (2006). It was also identified that the interactive use has positive influences in the competences of Organizational Learning and Market Orientation, and these have positive influences in Performance (measured by self-evaluation). This study contributes to Brazilian research as its subject integrates Management Accounting and Strategy and also for measurement the construct Dynamic Tensions. For the practice, the result is important as it shows that companies should continue to use Management Control for diagnostic, as it helps the organization to correct errors, simultaneously recommending the use of interactive way to activate organizational ompetences.O propósito deste estudo de natureza empírico-teórica foi entender os relacionamentos entre o Uso do Sistema de Controle Gerencial; o desenvolvimento de Competências Organizacionais e Desempenho usando o framework proposto por Henri 2006 . A dimensão Uso do Sistema de Controle Gerencial proposta por Simons 1995; 2000 em Uso Diagnóstico e Uso Interativo é pouco estudada no Brasil; contrariamente à literatura internacional; embora esta tenha mostrado alguns resultados que são contraditórios. A pesquisa foi realizada em 2008; por meio de um survey em uma amostra de 104 empresas constantes da relação das 1.000 Maiores Empresas da Revista Exame. Com a aplicação da Modelagem de Equação Estrutural; os principais resultados mostram que não existem evidências de relacionamento negativo entre o Uso Diagnóstico e o desenvolvimento de Competências Organizacionais; o que contradiz os resultados de Henri 2006 . Também se identificou que o Uso Interativo influencia positivamente as competências Aprendizagem Organizacional e Orientação para Mercado e estas influenciam positivamente o Desempenho medido por auto-avaliação . O estudo contribui para a literatura nacional ao abordar um tema que integra Contabilidade Gerencial e Estratégia; e também por operacionalizar o construto Tensões Dinâmicas. O resultado contribui para a prática ao mostrar que as empresas devem continuar usando diagnosticamente o Controle Gerencial; pois este auxilia a organização a corrigir desvios; ao mesmo tempo que recomenda a utilização da forma interativa para ativar as competências organizacionais.Universidade Federal do Rio Grande do Sul2011-08-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionscientific articleAvaliado pelos paresartigo científicoapplication/pdfhttps://seer.ufrgs.br/index.php/read/article/view/38527Electronic Review of Administration; Vol. 17 No. 2 (2011): Edição 69 - MAI/AGO 2011; 298-329Revista Electrónica de Administración; Vol. 17 Núm. 2 (2011): Edição 69 - MAI/AGO 2011; 298-329Revista Eletrônica de Administração; v. 17 n. 2 (2011): Edição 69 - MAI/AGO 2011; 298-3291413-23111980-4164reponame:REAd (Porto Alegre. Online)instname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/read/article/view/38527/24749Tiomatsu Oyadomari, José CarlosFrezatti, FábioRibeiro de Mendonça Neto, OctávioLopes Cardoso, Ricardode Souza Bido, Diógenesinfo:eu-repo/semantics/openAccess2013-04-12T14:56:37Zoai:seer.ufrgs.br:article/38527Revistahttp://seer.ufrgs.br/index.php/read/indexPUBhttps://seer.ufrgs.br/read/oaiea_read@ufrgs.br1413-23111413-2311opendoar:2013-04-12T14:56:37REAd (Porto Alegre. Online) - Universidade Federal do Rio Grande do Sul (UFRGS)false |
dc.title.none.fl_str_mv |
MANAGEMENT CONTROL SYSTEM USE AND PERFORMANCE: A STUDY IN BRAZILIAN COMPANIES USING RESOURCES-BASED VIEW USO DO SISTEMA DE CONTROLE GERENCIAL E DESEMPENHO: UM ESTUDO EM EMPRESAS BRASILEIRAS SOB A PERSPECTIVA DA RESOURCES-BASED VIEW |
title |
MANAGEMENT CONTROL SYSTEM USE AND PERFORMANCE: A STUDY IN BRAZILIAN COMPANIES USING RESOURCES-BASED VIEW |
spellingShingle |
MANAGEMENT CONTROL SYSTEM USE AND PERFORMANCE: A STUDY IN BRAZILIAN COMPANIES USING RESOURCES-BASED VIEW Tiomatsu Oyadomari, José Carlos sistema de controle gerencial desempenho RBV uso interativo uso diagnóstico competências organizacionais. management control system performance resources-based view interactive use diagnostic use organizational competences. |
title_short |
MANAGEMENT CONTROL SYSTEM USE AND PERFORMANCE: A STUDY IN BRAZILIAN COMPANIES USING RESOURCES-BASED VIEW |
title_full |
MANAGEMENT CONTROL SYSTEM USE AND PERFORMANCE: A STUDY IN BRAZILIAN COMPANIES USING RESOURCES-BASED VIEW |
title_fullStr |
MANAGEMENT CONTROL SYSTEM USE AND PERFORMANCE: A STUDY IN BRAZILIAN COMPANIES USING RESOURCES-BASED VIEW |
title_full_unstemmed |
MANAGEMENT CONTROL SYSTEM USE AND PERFORMANCE: A STUDY IN BRAZILIAN COMPANIES USING RESOURCES-BASED VIEW |
title_sort |
MANAGEMENT CONTROL SYSTEM USE AND PERFORMANCE: A STUDY IN BRAZILIAN COMPANIES USING RESOURCES-BASED VIEW |
author |
Tiomatsu Oyadomari, José Carlos |
author_facet |
Tiomatsu Oyadomari, José Carlos Frezatti, Fábio Ribeiro de Mendonça Neto, Octávio Lopes Cardoso, Ricardo de Souza Bido, Diógenes |
author_role |
author |
author2 |
Frezatti, Fábio Ribeiro de Mendonça Neto, Octávio Lopes Cardoso, Ricardo de Souza Bido, Diógenes |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Tiomatsu Oyadomari, José Carlos Frezatti, Fábio Ribeiro de Mendonça Neto, Octávio Lopes Cardoso, Ricardo de Souza Bido, Diógenes |
dc.subject.por.fl_str_mv |
sistema de controle gerencial desempenho RBV uso interativo uso diagnóstico competências organizacionais. management control system performance resources-based view interactive use diagnostic use organizational competences. |
topic |
sistema de controle gerencial desempenho RBV uso interativo uso diagnóstico competências organizacionais. management control system performance resources-based view interactive use diagnostic use organizational competences. |
description |
The purpose of this study was to understand the relationship among Management Control System Use, development of company's organizational competences and performance using Henri's framework (HENRI, 2006). The dimension Use of Management Control System, proposed by Simons (1995, 2000) in diagnostic use and interactive use is scarcely studied in Brazil, in spite of the international research that has shown some contradictory results. The research was carried out in 2008, by a survey in a sample of 104 companies from Exame Magazine 1000 Biggest Brazilian Companies. Using the Structural Equation Model, the main results indicate no evidence of negative relationships between the diagnostic use and the organizational competences development, what contradicts Henri's results (2006). It was also identified that the interactive use has positive influences in the competences of Organizational Learning and Market Orientation, and these have positive influences in Performance (measured by self-evaluation). This study contributes to Brazilian research as its subject integrates Management Accounting and Strategy and also for measurement the construct Dynamic Tensions. For the practice, the result is important as it shows that companies should continue to use Management Control for diagnostic, as it helps the organization to correct errors, simultaneously recommending the use of interactive way to activate organizational ompetences. |
publishDate |
2011 |
dc.date.none.fl_str_mv |
2011-08-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion scientific article Avaliado pelos pares artigo científico |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://seer.ufrgs.br/index.php/read/article/view/38527 |
url |
https://seer.ufrgs.br/index.php/read/article/view/38527 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://seer.ufrgs.br/index.php/read/article/view/38527/24749 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Federal do Rio Grande do Sul |
publisher.none.fl_str_mv |
Universidade Federal do Rio Grande do Sul |
dc.source.none.fl_str_mv |
Electronic Review of Administration; Vol. 17 No. 2 (2011): Edição 69 - MAI/AGO 2011; 298-329 Revista Electrónica de Administración; Vol. 17 Núm. 2 (2011): Edição 69 - MAI/AGO 2011; 298-329 Revista Eletrônica de Administração; v. 17 n. 2 (2011): Edição 69 - MAI/AGO 2011; 298-329 1413-2311 1980-4164 reponame:REAd (Porto Alegre. Online) instname:Universidade Federal do Rio Grande do Sul (UFRGS) instacron:UFRGS |
instname_str |
Universidade Federal do Rio Grande do Sul (UFRGS) |
instacron_str |
UFRGS |
institution |
UFRGS |
reponame_str |
REAd (Porto Alegre. Online) |
collection |
REAd (Porto Alegre. Online) |
repository.name.fl_str_mv |
REAd (Porto Alegre. Online) - Universidade Federal do Rio Grande do Sul (UFRGS) |
repository.mail.fl_str_mv |
ea_read@ufrgs.br |
_version_ |
1799766201982779392 |