A influência da estrutura na relação entre a tensão dinâmica e o desempenho estratégico

• Autor(a) principal: Defaveri, Ivan Rafael
• Data de Publicação: 2018
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações do UNIOESTE
• Texto Completo: http://tede.unioeste.br/handle/tede/4296
• topic: Sistemas de Controle Gerencial; Alavancas de Controle; Tensão Dinâmica; Desempenho Estratégico; Teoria da Estruturação; Management Control Systems; Levers of Control; Dynamic Tension; Strategic Performance; Structuration Theory; ADMINISTRACAO::CIENCIAS CONTABEIS

This study starts from the premise that the dynamic tensions identified by the Control Levers model (Simons, 1995) affect the strategic performance of agricultural cooperatives and that the relationship is altered by the social structure constituted in such organizations, based on the concepts of Structuration Theory by Giddens (1984). Thus, the aim of the study was to verify the influence of dynamic tensions on strategic performance, mediated by the dimensions of Structuration Theory. The methodological procedures referred to a descriptive research, with quantitative approach, using Survey. The method of data analysis employed to achieve the objective was the Structural Equations Modeling (SEM). The research universe consisted of Brazilian agricultural cooperatives, with a population restricted to those registered and with the contacts available in the OCB system. As a collection tool, structured questionnaires were used on a seven-point Likert scale, operationalized using the Google Forms® tool. The questionnaires were sent via e-mail, with direct contact through the addresses registered in the websites of the regional directories of the OCB, via LinkedIn and telephone contacts, directed to managers or other occupants of hierarchically equivalent positions, with 70 responses. The results indicate that the dynamic tension arising from the balanced use of belief systems and limits does not influence performance, while the tension between the systems of interactive control and diagnosis directly influences the strategic performance. As for the analysis of mediation, the results indicate that the structures of signification and domination are mediators of the relationship between tension and strategic performance, since they have altered the statistical relationship presented in the direct relation model. The legitimacy structure, in turn, did not show a mediation relationship, and the results showed that this structure does not directly affect strategic performance. The results indicate that the tension arising from the balanced use of interactive control and diagnostic systems participates in the formation of social structures in cooperatives; and that power relations from these structures are capable of changing the way that Management Control Systems (MCSs) affect the successful application of the organizations' strategies. It is concluded that the application of the Control Levers and the tension arising from it establish relations of power in the organizations, from the social structures of signification and domination. In addition, MCSs are related to the strategic performance of cooperatives, which can be changed through the social structures resulting from the application of MCSs in these organizations.