Reflexes of Application of Funds on the Design and Use of the Management Control System

Detalhes bibliográficos
Autor(a) principal: Theiss, Viviane
Data de Publicação: 2020
Outros Autores: Beuren, Ilse Maria
Tipo de documento: Artigo
Idioma: eng
por
Título da fonte: Contabilidade, Gestão e Governança
Texto Completo: https://revistacgg.org/index.php/contabil/article/view/2226
Resumo: Objective: This study analyzes the reflexes of application of funds by funding providers on the use of the Management Control System (MCS) mediated by its design in startups.Method: A survey was conducted on 387 startups listed in the Brazilian Startup Association, and the sample consists of 56 valid answers.Originality/Relevance: The research shows that the application of funds by funding providers is directly related to all the design variables of the MCS and only to the boundary system regarding the use of the MCS. This denotes the relevance of analyzing the effects of application of funds on the design and use of the MCS in startups.Results: The survey results show a direct effect on the relationship between application of funds by funding providers and the variables of the MCS design (planning, cybernetic, administrative and cultural controls). The direct effect on the relationship with the use of the MCS (diagnostic, interactive beliefs and boundary control systems) was found only for the boundary system. Mediation indicated stronger relationships between the use of the MCS and planning and cultural controls, while cybernetic and administrative controls did not mediate with all variables.Theoretical/Methodological contributions: The study contributes to the literature on the design and use of the MCS, consonant with application of funds by funding providers, from a theoretical model.
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spelling Reflexes of Application of Funds on the Design and Use of the Management Control SystemReflexos da Aplicação de Funding no Desenho e Uso do Sistema de Controle GerencialApplication of fundsMCS DesignUse of MCSStartups.Aplicação de fundingDesenho do SCGUso do SCGStartups.Objective: This study analyzes the reflexes of application of funds by funding providers on the use of the Management Control System (MCS) mediated by its design in startups.Method: A survey was conducted on 387 startups listed in the Brazilian Startup Association, and the sample consists of 56 valid answers.Originality/Relevance: The research shows that the application of funds by funding providers is directly related to all the design variables of the MCS and only to the boundary system regarding the use of the MCS. This denotes the relevance of analyzing the effects of application of funds on the design and use of the MCS in startups.Results: The survey results show a direct effect on the relationship between application of funds by funding providers and the variables of the MCS design (planning, cybernetic, administrative and cultural controls). The direct effect on the relationship with the use of the MCS (diagnostic, interactive beliefs and boundary control systems) was found only for the boundary system. Mediation indicated stronger relationships between the use of the MCS and planning and cultural controls, while cybernetic and administrative controls did not mediate with all variables.Theoretical/Methodological contributions: The study contributes to the literature on the design and use of the MCS, consonant with application of funds by funding providers, from a theoretical model.Objetivo : este estudo analisa os reflexos da aplicação de recursos por provedores de funding no uso do Sistema de Controle Gerencial (SCG) mediado pelo seu desenho em startups.Método : uma survey foi realizada em 387 startups listadas na Associação Brasileira de Startups, e a amostra compõe-se de 56 respostas válidas.Originalidade / relevância : a pesquisa revela que a aplicação de recursos por provedores de funding está relacionada, de forma direta, com todas as variáveis de desenho do SCG e apenas com o sistema de limites quanto ao uso do SCG. Isso denota a relevância de se analisar os efeitos da aplicação de funding no desenho e uso do SCG em startups.Resultados : os resultados da pesquisa mostram efeito direto na relação entre a aplicação de recursos por provedores de funding e as variáveis de desenho do SCG (controles de planejamento, cibernético, administrativo e cultural). Já o efeito direto na relação com o uso do SCG (sistemas de controle diagnóstico, interativo, crenças e limites) foi constatado apenas para o sistema de limites. A mediação indicou relações mais fortes do uso do SCG com controles de planejamento e cultural, enquanto os controles cibernético e administrativo não apresentaram mediação com todas as variáveis.Contribuições teóricas / metodológicas : o estudo contribui para a literatura referente ao desenho e uso do SCG, consolida com a aplicação de recursos pelos provedores de financiamento, a partir de um modelo teórico.Contabilidade Gestão e Governança2020-07-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://revistacgg.org/index.php/contabil/article/view/222610.51341/1984-3925_2020v23n2a5Contabilidade Gestão e Governança; v. 23 n. 2 (2020); 218-2341984-39251984-3925reponame:Contabilidade, Gestão e Governançainstname:Universidade de Brasília (UnB)instacron:UNBengporhttps://revistacgg.org/index.php/contabil/article/view/2226/PDF_Enhttps://revistacgg.org/index.php/contabil/article/view/2226/PDF_PtCopyright (c) 2020 Revista Contabilidade, Gestão e Governançainfo:eu-repo/semantics/openAccessTheiss, VivianeBeuren, Ilse Maria2021-09-23T10:42:00Zoai:oai.jamg.cloud:article/2226Revistahttp://www.revistacgg.org/index.php/contabilPUBhttps://revistacgg.org/index.php/contabil/oaijamg.cgg@gmail.com1516-70111984-3925opendoar:2021-09-23T10:42Contabilidade, Gestão e Governança - Universidade de Brasília (UnB)false
dc.title.none.fl_str_mv Reflexes of Application of Funds on the Design and Use of the Management Control System
Reflexos da Aplicação de Funding no Desenho e Uso do Sistema de Controle Gerencial
title Reflexes of Application of Funds on the Design and Use of the Management Control System
spellingShingle Reflexes of Application of Funds on the Design and Use of the Management Control System
Theiss, Viviane
Application of funds
MCS Design
Use of MCS
Startups.
Aplicação de funding
Desenho do SCG
Uso do SCG
Startups.
title_short Reflexes of Application of Funds on the Design and Use of the Management Control System
title_full Reflexes of Application of Funds on the Design and Use of the Management Control System
title_fullStr Reflexes of Application of Funds on the Design and Use of the Management Control System
title_full_unstemmed Reflexes of Application of Funds on the Design and Use of the Management Control System
title_sort Reflexes of Application of Funds on the Design and Use of the Management Control System
author Theiss, Viviane
author_facet Theiss, Viviane
Beuren, Ilse Maria
author_role author
author2 Beuren, Ilse Maria
author2_role author
dc.contributor.author.fl_str_mv Theiss, Viviane
Beuren, Ilse Maria
dc.subject.por.fl_str_mv Application of funds
MCS Design
Use of MCS
Startups.
Aplicação de funding
Desenho do SCG
Uso do SCG
Startups.
topic Application of funds
MCS Design
Use of MCS
Startups.
Aplicação de funding
Desenho do SCG
Uso do SCG
Startups.
description Objective: This study analyzes the reflexes of application of funds by funding providers on the use of the Management Control System (MCS) mediated by its design in startups.Method: A survey was conducted on 387 startups listed in the Brazilian Startup Association, and the sample consists of 56 valid answers.Originality/Relevance: The research shows that the application of funds by funding providers is directly related to all the design variables of the MCS and only to the boundary system regarding the use of the MCS. This denotes the relevance of analyzing the effects of application of funds on the design and use of the MCS in startups.Results: The survey results show a direct effect on the relationship between application of funds by funding providers and the variables of the MCS design (planning, cybernetic, administrative and cultural controls). The direct effect on the relationship with the use of the MCS (diagnostic, interactive beliefs and boundary control systems) was found only for the boundary system. Mediation indicated stronger relationships between the use of the MCS and planning and cultural controls, while cybernetic and administrative controls did not mediate with all variables.Theoretical/Methodological contributions: The study contributes to the literature on the design and use of the MCS, consonant with application of funds by funding providers, from a theoretical model.
publishDate 2020
dc.date.none.fl_str_mv 2020-07-15
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/2226
10.51341/1984-3925_2020v23n2a5
url https://revistacgg.org/index.php/contabil/article/view/2226
identifier_str_mv 10.51341/1984-3925_2020v23n2a5
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/2226/PDF_En
https://revistacgg.org/index.php/contabil/article/view/2226/PDF_Pt
dc.rights.driver.fl_str_mv Copyright (c) 2020 Revista Contabilidade, Gestão e Governança
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2020 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. 23 n. 2 (2020); 218-234
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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