Purpose This study aims to analyze the effect of online hotel reviews on the relationship between defender and prospector strategies and management control system (MCS) design. Design/methodology/approach To conduct the study, this paper administered a questionnaire to large Brazilian hotels and analyzed data from 204 hotels using structural equation modeling and fuzzy logic. Findings The main results show that online hotel reviews have a positive and significant effect on the relationship between prospector strategy and personnel and action control. In contrast, online reviews have a negative effect on the relationship between defender strategy and personnel, action and results controls. Thus, it is confirmed that online reviews change the relationship between strategy and MCS design. Practical implications The results show that online reviews play an important role in the decisions of hotel managers regarding MCS design. Customer demand evaluations, which are regularly available online on analysis websites, help managers adapt the MCS design, ensuring that their actions are aligned with the adopted strategy. This study adds to previous studies by showing that hotel managers use the information from customer evaluations to improve their performance. Originality/value The management literature based on the contingency theory indicates that strategy is a variable that affects MCS design. This study extends this discussion by indicating that online reviews, specifically in the hotel industry, can also be a determining factor in defining management controls. In addition, this paper points out that OHR impacts differently, depending on the strategy used and the type of management control.

The study aimed to analyze the employee's perception of the remuneration systems in two major hospitals in Brazil, one managed by the government and the other by private investors. The sample considered 109 respondents, out of which 54 were from the private hospital and 55 from the public hospital. After data collection on the sample population, perception of remuneration was associated with occupation, gender, age and experience, as suggested by the Upper Echelons Theory. The results show that remuneration is viewed as an instrument of control and behavior or a learning-inducing mechanism; however, the perceptions of employees working in the health area and administrative area were different. These findings show that the influence of fixed pay is different not only for the employees of both areas, but also in relation to the public and private hospital management. It was found that gender is not a determinant factor of behavior and that there were no differences between younger and older employees as well as between more experienced and less experienced employees with respect to the effect of remuneration on behavior. There were no differences in relation to the type of hospital either. In general, the results emphasize the importance of remuneration as an instrument of control and management, either in the context of public or private organizations.

O tema avaliação de políticas públicas foi intensificado com o desenvolvimento da administração pública, no entanto ainda é pouco explorado. Propõe-se neste trabalho identificar as redes de pesquisa entre as instituições e os autores que estudam a temática avaliação de políticas públicas e tiveram seus artigos publicados nos anais dos EnAnpads e/ou dos EnAPGs, nos últimos 10 anos. A identificação das relações entre os autores e instituições deu-se por meio do desenvolvimento de um estudo sociométrico e bibliométrico. Para tanto, selecionaram-se 45 artigos científicos que foram publicados nos anais dos EnAnpads, e 26 artigos, nos anais do EnAPGs. A fim de construir as redes de coautoria e as relações interinstitucionais, utilizou-se o software Pajek. Os resultados demonstraram o baixo grau de densidade nas possíveis redes de pesquisadores dedicados ao tema avaliação de políticas públicas no Brasil, na área de administração pública, na Anpad. Os autores não mantêm vínculo de publicação e se relacionam, em geral, uma única vez ou, ainda, publicam sozinhos. Conclui-se que a relação de forças na rede é baixa, ou seja, existem poucos contatos entre os autores para que haja poder na rede. Pretende-se neste estudo apontar o baixo grau de relacionamento entre autores e instituições.

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O objetivo deste estudo consiste em identificar os sistemas de custos mais utilizados em Micro e Pequenas Empresas (MPEs), e as possíveis motivações. Para tanto, elaborou-se um questionário com questões fechadas que foram respondidas por 327 gestores de MPEs do Estado de Santa Catarina (Brasil). Na análise dos dados aplicou-se estatística descritiva e distribuição de frequências. Os resultados mostram que 79,5% dos gestores afirmam identificar a margem de lucro e aproximadamente 80% afirma conhecer o ponto de equilíbrio da empresa. Por outro lado, aproximadamente 38% dos gestores sabem informar se a organização utiliza ou não algum sistema de custeio e dos que sabem, a maioria (74%), afirma utilizar o custeio variável. Na investigação das possíveis causas constatou-se que o percentual de gestores com formação em áreas afins é bastante próximo ao daqueles que conhecem qual sistema é utilizado, indicando que a formação pode ser um fator explicativo do uso deste tipo de informações. Estes achados podem ser um importante aliado para consulta e orientação de pesquisadores e autoridades responsáveis pelas políticas públicas para as MPEs.

O objetivo deste estudo consiste em analisar a relação entre as características demográficas do gestor principal e o uso de informações para apoio à decisão em Micro e Pequenas Empresas. Este estudo classifica-se como quantitativo, descritivo e por levantamento (survey). O instrumento utilizado foi o questionário fechado, aplicado junto a 327 gestores de MPEs do Estado de Santa Catarina (Brasil), selecionados por conveniência entre maio e agosto de 2016. Os dados coletados foram analisados através da técnica de regressão logística binomial. Os resultados indicam que os gestores das MPEs possuem maior probabilidade de usar informações financeiras do que não financeiras. Entre as características demográficas observadas, a escolaridade é a que apresentou maior influência, seguido pela idade, sendo que as demais características praticamente não apresentaram relação significativa. A escolaridade apresentou relação positiva com a probabilidade de o gestor usar informações, a idade apresentou relação negativa, enquanto que as demais apresentaram relações variadas entre as informações pesquisadas.

Purpose: The aim of this paper is to present, in an integrated manner, the knowledge acquired about pluralistic ignorance in the fields of social psychology, sociology and business.Particularly, to identify the factors that work as antecedents of pluralistic ignorance, as well as its consequences, in various research contexts. Design/methodology:This integrative study on pluralistic ignorance was conducted with the Proknow-C method, which allows the construction of knowledge through a structured process of search and identification of a bibliographic portfolio. The systemic analysis resulted in a model with seven social comparison errors that can be seen as antecedents of ignorance and a framework with its consequences, divided into three categories: people's attitude, people's behavior and organizational capabilities.-781-Intangible Capital -https://doi.org/10.3926/ic.1063 Research limitations/implications:As with every research review, identification and review of the literature depend on the authors' world view. One of the difficulties in researching pluralistic ignorance is that it is studied in different areas of knowledge and from different perspectives.Originality/value: The knowledge acquired throughout more than eight decades of research on pluralistic ignorance is fragmented into different perspectives. However, what was shown by the systemic analysis of the literature is that studies are more often geared toward psychosocial issues and it is still not very well known how the causes and consequences of pluralistic ignorance interact with the management processes in the organizational environment. This review presents a model for guiding the process of formation of pluralistic ignorance and a guiding framework for future research, as far as its consequences are concerned.

Aiming to identify the factors associated with the design of the Management Control System, the predominant paradigms of management accounting were analyzed, as defined by the International Federation of Accountants (IFAC). It was considered in the analysis beyond the paradigms, the sector of the economy and the gross sales of 94 companies in southern Brazil. The results obtained from the homogeneity analysis (HOMALS) suggest that industrial companies with the highest turnover are more likely to adopt practices which position their control systems to the paradigm of value creation when 88 ALCINDO CIPRIANO ARGOLO MENDES ▪ ROGÉRIO JOÃO LUNKES ▪ DARCI SCHNORRENBERGER ▪ VALDIRENE GASPARETTO▪ SILVANA DALMUTT KRUGER Enf.: Ref. Cont. UEM-Paraná v. 35 n. 2 p. 87-103 maio / agosto 2016 compared to commercial or service companies (third and fourth stages). It was also realized that service sector companies are more associated with control practices considered traditional (first and second stages). It identified the trend of commercial companies with the highest turnover adopt the paradigm of management accounting to reduce the waste of production resources (third stage). Alone, the sector and size variables of enterprises were not enough to explain the relationship with the adoption of a particular practice of management accounting. Overall, the study contributes to the reflection about the factors that induce control practices that explain the MCS design adopted by companies.