Enabling and coercive management control systems and organizational resilience
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng por |
Título da fonte: | Revista Contabilidade & Finanças (Online) |
Texto Completo: | https://www.revistas.usp.br/rcf/article/view/161311 |
Resumo: | This study examines the impacts of enabling and coercive management control systems (MCSs) on organizational resilience, in the cognitive, behavioral, and contextual dimensions. Research on resilience has sought to identify elements capable of improving organizational resilience capacity, and enabling and coercive MCSs may shed new light on this discussion. Understanding the role of MCSs in the creation and use of resilience capacities can help explain why some organizations manage to outperform others in situations of adverse and turbulent events.The literature has focused on enabling MCSs and adopts the premise that, in general, the use of coercive controls is negatively perceived. However, the results of the research show that enabling and coercive MCSs coexist in companies, and that coercive controls do not have a negative influence on resilience, even showing a positive association with the contextual dimension. A survey was conducted in companies that bought and/or were acquired by others, according to PwC Brazil’s Mergers and Acquisitions report, and the sample consists of 144 managers from different organizational areas of these companies who answered the questionnaire sent via Survey Monkey. The structural equation modeling (SEM) technique was applied to test the hypotheses. The study presents evidence that MCSs constitute antecedents of resilience capacity in organizations. This suggests that the design and use of MCSs may favor the development of capacities to deal with turbulences and unexpected events in advance. |
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Enabling and coercive management control systems and organizational resilienceSistemas de controle gerencial habilitantes e coercitivos e resiliência organizacionalmanagement control systemsenabling controlcoercive controlorganizational resiliencesistemas de controle gerencialcontrole habilitantecontrole coercitivoresiliência organizacionalThis study examines the impacts of enabling and coercive management control systems (MCSs) on organizational resilience, in the cognitive, behavioral, and contextual dimensions. Research on resilience has sought to identify elements capable of improving organizational resilience capacity, and enabling and coercive MCSs may shed new light on this discussion. Understanding the role of MCSs in the creation and use of resilience capacities can help explain why some organizations manage to outperform others in situations of adverse and turbulent events.The literature has focused on enabling MCSs and adopts the premise that, in general, the use of coercive controls is negatively perceived. However, the results of the research show that enabling and coercive MCSs coexist in companies, and that coercive controls do not have a negative influence on resilience, even showing a positive association with the contextual dimension. A survey was conducted in companies that bought and/or were acquired by others, according to PwC Brazil’s Mergers and Acquisitions report, and the sample consists of 144 managers from different organizational areas of these companies who answered the questionnaire sent via Survey Monkey. The structural equation modeling (SEM) technique was applied to test the hypotheses. The study presents evidence that MCSs constitute antecedents of resilience capacity in organizations. This suggests that the design and use of MCSs may favor the development of capacities to deal with turbulences and unexpected events in advance.Este estudo examina os re exos dos Sistemas de Controle Gerencial (SCGs) habilitantes e coercitivos na resiliência organizacional, nas dimensões cognitiva, comportamental e contextual. Pesquisas sobre resiliência têm buscado identi car elementos capazes de melhorar a capacidade da resiliência organizacional, e os SCGs habilitantes e coercitivos podem trazer novos prenúncios nessa discussão. A compreensão do papel do SCG na criação e uso das capacidades de resiliência pode contribuir para explicar por que algumas organizações conseguem superar outras em situações de ocorrência de eventos adversos e turbulentos. A literatura tem se concentrado no SCG habilitante e adota a premissa de que o uso de controle coercitivo geralmente é percebido de forma negativa. No entanto, os resultados da pesquisa mostram que SCGs habilitantes e coercitivos coexistem nas empresas e que o controle coercitivo não exerce in uência negativa na resiliência, até mesmo mostra associação positiva com a dimensão contextual. Uma survey foi realizada em empresas que compraram e/ou foram adquiridas por outras, conforme o relatório Fusões e Aquisições no Brasil, da PwC Brasil, e a amostra compõe-se dos 144 gestores de diferentes áreas organizacionais dessas empresas que responderam o questionário enviado via Survey Monkey. Para testar as hipóteses, aplicou-se a técnica de modelagem de equações estruturais (structured equation modeling – SEM). O estudo apresenta evidências de que os SCGs se constituem em antecedentes da capacidade de resiliência nas organizações. Isso sugere que o desenho e o uso do SCG podem favorecer o desenvolvimento de capacidades para lidar com turbulências e acontecimentos inesperados com antecedência.Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária2019-08-21info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://www.revistas.usp.br/rcf/article/view/16131110.1590/1808-057x201908210Revista Contabilidade & Finanças; v. 30 n. 81 (2019); 307-323Revista Contabilidade & Finanças; Vol. 30 No. 81 (2019); 307-323Revista Contabilidade & Finanças; Vol. 30 Núm. 81 (2019); 307-3231808-057X1519-7077reponame:Revista Contabilidade & Finanças (Online)instname:Universidade de São Paulo (USP)instacron:USPengporhttps://www.revistas.usp.br/rcf/article/view/161311/155276https://www.revistas.usp.br/rcf/article/view/161311/155277Beuren, Ilse MariaSantos, Vanderlei dosinfo:eu-repo/semantics/openAccess2019-08-22T13:09:17Zoai:revistas.usp.br:article/161311Revistahttp://www.revistas.usp.br/rcf/indexPUBhttps://old.scielo.br/oai/scielo-oai.phprecont@usp.br||recont@usp.br1808-057X1519-7077opendoar:2019-08-22T13:09:17Revista Contabilidade & Finanças (Online) - Universidade de São Paulo (USP)false |
dc.title.none.fl_str_mv |
Enabling and coercive management control systems and organizational resilience Sistemas de controle gerencial habilitantes e coercitivos e resiliência organizacional |
title |
Enabling and coercive management control systems and organizational resilience |
spellingShingle |
Enabling and coercive management control systems and organizational resilience Beuren, Ilse Maria management control systems enabling control coercive control organizational resilience sistemas de controle gerencial controle habilitante controle coercitivo resiliência organizacional |
title_short |
Enabling and coercive management control systems and organizational resilience |
title_full |
Enabling and coercive management control systems and organizational resilience |
title_fullStr |
Enabling and coercive management control systems and organizational resilience |
title_full_unstemmed |
Enabling and coercive management control systems and organizational resilience |
title_sort |
Enabling and coercive management control systems and organizational resilience |
author |
Beuren, Ilse Maria |
author_facet |
Beuren, Ilse Maria Santos, Vanderlei dos |
author_role |
author |
author2 |
Santos, Vanderlei dos |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Beuren, Ilse Maria Santos, Vanderlei dos |
dc.subject.por.fl_str_mv |
management control systems enabling control coercive control organizational resilience sistemas de controle gerencial controle habilitante controle coercitivo resiliência organizacional |
topic |
management control systems enabling control coercive control organizational resilience sistemas de controle gerencial controle habilitante controle coercitivo resiliência organizacional |
description |
This study examines the impacts of enabling and coercive management control systems (MCSs) on organizational resilience, in the cognitive, behavioral, and contextual dimensions. Research on resilience has sought to identify elements capable of improving organizational resilience capacity, and enabling and coercive MCSs may shed new light on this discussion. Understanding the role of MCSs in the creation and use of resilience capacities can help explain why some organizations manage to outperform others in situations of adverse and turbulent events.The literature has focused on enabling MCSs and adopts the premise that, in general, the use of coercive controls is negatively perceived. However, the results of the research show that enabling and coercive MCSs coexist in companies, and that coercive controls do not have a negative influence on resilience, even showing a positive association with the contextual dimension. A survey was conducted in companies that bought and/or were acquired by others, according to PwC Brazil’s Mergers and Acquisitions report, and the sample consists of 144 managers from different organizational areas of these companies who answered the questionnaire sent via Survey Monkey. The structural equation modeling (SEM) technique was applied to test the hypotheses. The study presents evidence that MCSs constitute antecedents of resilience capacity in organizations. This suggests that the design and use of MCSs may favor the development of capacities to deal with turbulences and unexpected events in advance. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019-08-21 |
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://www.revistas.usp.br/rcf/article/view/161311 10.1590/1808-057x201908210 |
url |
https://www.revistas.usp.br/rcf/article/view/161311 |
identifier_str_mv |
10.1590/1808-057x201908210 |
dc.language.iso.fl_str_mv |
eng por |
language |
eng por |
dc.relation.none.fl_str_mv |
https://www.revistas.usp.br/rcf/article/view/161311/155276 https://www.revistas.usp.br/rcf/article/view/161311/155277 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária |
publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária |
dc.source.none.fl_str_mv |
Revista Contabilidade & Finanças; v. 30 n. 81 (2019); 307-323 Revista Contabilidade & Finanças; Vol. 30 No. 81 (2019); 307-323 Revista Contabilidade & Finanças; Vol. 30 Núm. 81 (2019); 307-323 1808-057X 1519-7077 reponame:Revista Contabilidade & Finanças (Online) instname:Universidade de São Paulo (USP) instacron:USP |
instname_str |
Universidade de São Paulo (USP) |
instacron_str |
USP |
institution |
USP |
reponame_str |
Revista Contabilidade & Finanças (Online) |
collection |
Revista Contabilidade & Finanças (Online) |
repository.name.fl_str_mv |
Revista Contabilidade & Finanças (Online) - Universidade de São Paulo (USP) |
repository.mail.fl_str_mv |
recont@usp.br||recont@usp.br |
_version_ |
1787713777427283968 |