Antecedents of the Management Control System in Credit Cooperatives in Southern Brazil

Detalhes bibliográficos
Autor(a) principal: Frare, Anderson Betti
Data de Publicação: 2021
Outros Autores: Horz, Vagner, Quintana, Alexandre Costa, Cruz, Ana Paula Capuano da
Tipo de documento: Artigo
Idioma: eng
por
Título da fonte: Contabilidade, Gestão e Governança
Texto Completo: https://revistacgg.org/index.php/contabil/article/view/2473
Resumo: Objective: Considering the turbulent economic environment as well as the peculiarities of the operations conducted by cooperative entities, this study sought to analyze the connections between strategic risks and uncertainties and the use of the Management Control System (MCS) by credit cooperatives in Brazil’s South region.Method: This is a quantitative study, conducted as a survey with a sample of 57 credit cooperatives. The data was analyzed through Structural equation modeling, with partial least square estimation on SmartPLS 3.0 software. The strategic risk and strategic uncertainty constructs were analyzed in relation to their connection with Simons’ Levers of Control (1995), which contemplates the beliefs and boundary controls and interactive and diagnostic control systems. Furthermore, the connections between the four Levers of Control are also analyzed.Originality/Relevance: The study covers the antecedents (strategic risks and uncertainties) of MCS use, contemplating different compositions of type and class in credit cooperatives, taking previous studies into consideration, as well as covering a singular and pertinent region in the context of Brazilian credit cooperatives.Results: Strategic risk is not associated with the use of the Management Control System. Strategic uncertainty was proven to be the element that receives the most importance from managers in the process of using the four Levers of Control. Regarding the beliefs system construct, its importance is positively linked to the interactive control system, as also occurs with the connection between the interactive control system and the diagnostic control system.Theoretical/Methodological contributions: The study demonstrates the pertinence of the Levers of Control for credit cooperatives, inserted in the context of strategic risks and uncertainties.Social/management contributions: The findings bring about relevant contributions by proving that the balanced use of the four Levers of Control is relevant for promoting the strategic renovation of credit cooperatives, especially regarding strategic uncertainty.
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spelling Antecedents of the Management Control System in Credit Cooperatives in Southern BrazilAntecedentes do Sistema de Controle Gerencial em Cooperativas de Crédito da Região Sul do BrasilManagement Control SystemCredit CooperativesStrategic UncertaintyStrategic RiskSimons’ Levers of Control.Sistema de Controle GerencialCooperativas de CréditoIncerteza EstratégicaRisco EstratégicoAlavancas de Controle de Simons.Objective: Considering the turbulent economic environment as well as the peculiarities of the operations conducted by cooperative entities, this study sought to analyze the connections between strategic risks and uncertainties and the use of the Management Control System (MCS) by credit cooperatives in Brazil’s South region.Method: This is a quantitative study, conducted as a survey with a sample of 57 credit cooperatives. The data was analyzed through Structural equation modeling, with partial least square estimation on SmartPLS 3.0 software. The strategic risk and strategic uncertainty constructs were analyzed in relation to their connection with Simons’ Levers of Control (1995), which contemplates the beliefs and boundary controls and interactive and diagnostic control systems. Furthermore, the connections between the four Levers of Control are also analyzed.Originality/Relevance: The study covers the antecedents (strategic risks and uncertainties) of MCS use, contemplating different compositions of type and class in credit cooperatives, taking previous studies into consideration, as well as covering a singular and pertinent region in the context of Brazilian credit cooperatives.Results: Strategic risk is not associated with the use of the Management Control System. Strategic uncertainty was proven to be the element that receives the most importance from managers in the process of using the four Levers of Control. Regarding the beliefs system construct, its importance is positively linked to the interactive control system, as also occurs with the connection between the interactive control system and the diagnostic control system.Theoretical/Methodological contributions: The study demonstrates the pertinence of the Levers of Control for credit cooperatives, inserted in the context of strategic risks and uncertainties.Social/management contributions: The findings bring about relevant contributions by proving that the balanced use of the four Levers of Control is relevant for promoting the strategic renovation of credit cooperatives, especially regarding strategic uncertainty.Objetivo: Considerando-se o turbulento ambiente econômico, assim como as especificidades das operações promovidas por entidades cooperativas, este estudo buscou analisar as associações entre os riscos e incertezas estratégicas com o uso Sistema de Controle Gerencial (SCG) nas cooperativas de crédito da região Sul do Brasil.Método: Pesquisa quantitativa, do tipo survey, composta por 57 cooperativas de crédito. Os dados foram analisados mediante Modelagem de Equações Estruturais com estimação por mínimos quadrados parciais, no software SmartPLS 3.0. Os construtos de risco estratégico e incerteza estratégica foram analisados em relação a associação com as Alavancas de Controle de Simons (1995), que contempla os controles de crenças e restrições, e sistemas de controle interativo e diagnóstico. Ademais, faz-se a análise das associações entre as quatro Alavancas de Controle.Originalidade/Relevância: O estudo abarca antecedentes (riscos e incertezas estratégicas) do uso do SCG, contemplando diferentes composições em relação ao tipo e classe das cooperativas de crédito, na comparação aos estudos pregressos, além de abranger uma região singular e pertinente no contexto do cooperativo de crédito brasileiro.Resultados: O risco estratégico não está associado ao uso do Sistema de Controle Gerencial. A incerteza estratégica foi comprovada como o elemento que recebe maior importância por parte dos gestores no processo de uso das quatro Alavancas de Controle. No construto Sistema de Crenças, a importância imposta está positivamente interligada com o Sistema de Controle Interativo, assim como no Sistema de Controle Interativo com o Sistema de Controle Diagnóstico.Contribuições teóricas/metodológicas: O estudo demonstra a pertinência das Alavancas de Controle para o âmbito do cooperativismo de crédito, sob contextos de riscos e incertezas estratégicas.Contribuições sociais/para a gestão: Os achados contribuem ao evidenciar que o uso balanceado das quatro Alavancas de Controle é relevante para promover a renovação estratégica das cooperativas de créditos, especialmente no que diz respeito a incerteza estratégica.Contabilidade Gestão e Governança2021-04-26info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://revistacgg.org/index.php/contabil/article/view/247310.51341/1984-3925_2021v24n1a7Contabilidade Gestão e Governança; v. 24 n. 1 (2021); 109-1291984-39251984-3925reponame:Contabilidade, Gestão e Governançainstname:Universidade de Brasília (UnB)instacron:UNBengporhttps://revistacgg.org/index.php/contabil/article/view/2473/678https://revistacgg.org/index.php/contabil/article/view/2473/685Copyright (c) 2021 Revista Contabilidade, Gestão e Governançainfo:eu-repo/semantics/openAccessFrare, Anderson BettiHorz, VagnerQuintana, Alexandre CostaCruz, Ana Paula Capuano da2022-09-22T08:49:31Zoai:oai.jamg.cloud:article/2473Revistahttp://www.revistacgg.org/index.php/contabilPUBhttps://revistacgg.org/index.php/contabil/oaijamg.cgg@gmail.com1516-70111984-3925opendoar:2022-09-22T08:49:31Contabilidade, Gestão e Governança - Universidade de Brasília (UnB)false
dc.title.none.fl_str_mv Antecedents of the Management Control System in Credit Cooperatives in Southern Brazil
Antecedentes do Sistema de Controle Gerencial em Cooperativas de Crédito da Região Sul do Brasil
title Antecedents of the Management Control System in Credit Cooperatives in Southern Brazil
spellingShingle Antecedents of the Management Control System in Credit Cooperatives in Southern Brazil
Frare, Anderson Betti
Management Control System
Credit Cooperatives
Strategic Uncertainty
Strategic Risk
Simons’ Levers of Control.
Sistema de Controle Gerencial
Cooperativas de Crédito
Incerteza Estratégica
Risco Estratégico
Alavancas de Controle de Simons.
title_short Antecedents of the Management Control System in Credit Cooperatives in Southern Brazil
title_full Antecedents of the Management Control System in Credit Cooperatives in Southern Brazil
title_fullStr Antecedents of the Management Control System in Credit Cooperatives in Southern Brazil
title_full_unstemmed Antecedents of the Management Control System in Credit Cooperatives in Southern Brazil
title_sort Antecedents of the Management Control System in Credit Cooperatives in Southern Brazil
author Frare, Anderson Betti
author_facet Frare, Anderson Betti
Horz, Vagner
Quintana, Alexandre Costa
Cruz, Ana Paula Capuano da
author_role author
author2 Horz, Vagner
Quintana, Alexandre Costa
Cruz, Ana Paula Capuano da
author2_role author
author
author
dc.contributor.author.fl_str_mv Frare, Anderson Betti
Horz, Vagner
Quintana, Alexandre Costa
Cruz, Ana Paula Capuano da
dc.subject.por.fl_str_mv Management Control System
Credit Cooperatives
Strategic Uncertainty
Strategic Risk
Simons’ Levers of Control.
Sistema de Controle Gerencial
Cooperativas de Crédito
Incerteza Estratégica
Risco Estratégico
Alavancas de Controle de Simons.
topic Management Control System
Credit Cooperatives
Strategic Uncertainty
Strategic Risk
Simons’ Levers of Control.
Sistema de Controle Gerencial
Cooperativas de Crédito
Incerteza Estratégica
Risco Estratégico
Alavancas de Controle de Simons.
description Objective: Considering the turbulent economic environment as well as the peculiarities of the operations conducted by cooperative entities, this study sought to analyze the connections between strategic risks and uncertainties and the use of the Management Control System (MCS) by credit cooperatives in Brazil’s South region.Method: This is a quantitative study, conducted as a survey with a sample of 57 credit cooperatives. The data was analyzed through Structural equation modeling, with partial least square estimation on SmartPLS 3.0 software. The strategic risk and strategic uncertainty constructs were analyzed in relation to their connection with Simons’ Levers of Control (1995), which contemplates the beliefs and boundary controls and interactive and diagnostic control systems. Furthermore, the connections between the four Levers of Control are also analyzed.Originality/Relevance: The study covers the antecedents (strategic risks and uncertainties) of MCS use, contemplating different compositions of type and class in credit cooperatives, taking previous studies into consideration, as well as covering a singular and pertinent region in the context of Brazilian credit cooperatives.Results: Strategic risk is not associated with the use of the Management Control System. Strategic uncertainty was proven to be the element that receives the most importance from managers in the process of using the four Levers of Control. Regarding the beliefs system construct, its importance is positively linked to the interactive control system, as also occurs with the connection between the interactive control system and the diagnostic control system.Theoretical/Methodological contributions: The study demonstrates the pertinence of the Levers of Control for credit cooperatives, inserted in the context of strategic risks and uncertainties.Social/management contributions: The findings bring about relevant contributions by proving that the balanced use of the four Levers of Control is relevant for promoting the strategic renovation of credit cooperatives, especially regarding strategic uncertainty.
publishDate 2021
dc.date.none.fl_str_mv 2021-04-26
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://revistacgg.org/index.php/contabil/article/view/2473
10.51341/1984-3925_2021v24n1a7
url https://revistacgg.org/index.php/contabil/article/view/2473
identifier_str_mv 10.51341/1984-3925_2021v24n1a7
dc.language.iso.fl_str_mv eng
por
language eng
por
dc.relation.none.fl_str_mv https://revistacgg.org/index.php/contabil/article/view/2473/678
https://revistacgg.org/index.php/contabil/article/view/2473/685
dc.rights.driver.fl_str_mv Copyright (c) 2021 Revista Contabilidade, Gestão e Governança
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2021 Revista Contabilidade, Gestão e Governança
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv Contabilidade Gestão e Governança
publisher.none.fl_str_mv Contabilidade Gestão e Governança
dc.source.none.fl_str_mv Contabilidade Gestão e Governança; v. 24 n. 1 (2021); 109-129
1984-3925
1984-3925
reponame:Contabilidade, Gestão e Governança
instname:Universidade de Brasília (UnB)
instacron:UNB
instname_str Universidade de Brasília (UnB)
instacron_str UNB
institution UNB
reponame_str Contabilidade, Gestão e Governança
collection Contabilidade, Gestão e Governança
repository.name.fl_str_mv Contabilidade, Gestão e Governança - Universidade de Brasília (UnB)
repository.mail.fl_str_mv jamg.cgg@gmail.com
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