The aim of this study is to examine the effects of the enabling perception of the Managerial Control System (MCS) on psychological empowerment and organizational resilience. A survey was conducted with 161 managers of Brazilian companies that had undergone the process of acquiring another company and a structural model was developed to answer the hypotheses of the research. The results show that the enabling perception of MCS is associated with psychological empowerment and capacity for organizational resilience, which indicates that the characteristics of the MCS affect managers' motivation regarding their work environment and contribute to companies dealing effectively with adversities and contingencies. MCSs help organizations in the process of absorbing changes and regaining balance after some temporary disruption, as in the case of acquiring other companies. It is concluded that enabling MCSs favors the empowerment of managers and supports companies in dealing more effectively with the turbulence to which they are exposed.

Purpose The purpose of this paper is to analyze the influence of the use of different types of management controls (cost information, budget information, nonfinancial indicators and informal controls) on product innovation mediated by knowledge sharing and moderated by technological turbulence. Design/methodology/approach Partial least squares structural equation modeling and fuzzy-set qualitative comparative analysis have been used in a sample of 142 Brazilian startups that are in the traction stage. Findings Informal controls and nonfinancial indicators are used for product innovation, while budget information and cost information have not been shown to be directly associated with product innovation. However, as technological turbulence increases, budget information becomes particularly relevant to the innovation process. Informal controls are directly related to knowledge sharing in the startups studied. Practical implications The results can be useful to managers of startups in the traction stage, as the research highlights different management controls and possible combinations that can be used to drive product innovation, in addition to highlighting the role of knowledge sharing in promoting innovation, especially in the context of technological turbulence. Originality/value The literature on management control systems (MCS) has challenged the traditional belief that their use is restricted to the entrepreneurial stance of startup companies. The study develops an understanding of how and under what conditions the presence of MCS supports innovation in startup companies, in particular, what types of management controls used by these companies impact product innovation.

Purpose This study aims to empirically examine the effects of using the management control system (MCS) on individual performance mediated by organizational learning. Complementarily, it evaluates the moderating effect of feedforward on the relationship between MCS use and organizational learning. Design/methodology/approach Structural equation modeling and mediation and moderation analyses were used in a sample of 194 managers from Brazilian companies listed in the Exame Magazine’s “Best and Biggest” ranking. Findings The results reveal that using the MCS from a cybernetic perspective contributes to organizational learning, contradicting theoretical arguments and empirical evidence that this hinders learning and that feedforward can strengthen this relationship, as long as it is in line with the way of using the MCS. A mediating effect of organizational learning on the relationship between MCS use and individual performance has also been confirmed. Practical implications The results demonstrate the effects of MCS use on individual performance and organizational learning by taking a taxonomy of cybernetic use and comprehensive MCS use as a basis. The results provide insights to managers by revealing that MCS use not only influences task performance through organizational learning but also tends to generate cooperative, persistent and initiative-taking behaviors. Originality/value The study provides an approach to the behavioral consequences of using the MCS (score-keeping use and comprehensive MCS use) and the role of specific cognitive and motivational mechanisms in individual performance from a multidimensional perspective (task-based, contextual and general).

RESUMOEste estudo objetivou identificar a demanda, os conhecimentos técnicos exigidos, bem como as habilidades e competências requeridas dos profissionais especializados em Custos no mercado de trabalho no Estado do Paraná. Trata-se de um estudo descritivo com abordagem qualitativa que utilizou-se da técnica da análise de conteúdo para inferir sobre os requisitos exigidos nos anúncios em websites de empregos. Os principais resultados indicam que neste segmento, as vagas mais ofertadas no mercado de trabalho paranaense são para analistas de custos, sendo que a maior demanda de profissionais de custos ocorre na cidade de Curitiba. Das vagas analisadas, 11% solicitaram formação em Ciências Contábeis. No entanto observou-se que em cerca de 60% das vagas anunciadas, não requisitaram formação contábil ou em áreas correlatas, 57,4% das ofertas analisadas não requerem conhecimento em língua estrangeira e 26% não anunciaram exigências quanto a conhecimentos em informática em suas ofertas. Conclui-se que o mercado exige do profissional de custos algumas habilidades e conhecimentos, nas quais se destacam o conhecimento de métodos de custeio de produtos, conhecimento de gestão de custos e orçamentos e elaboração de relatórios contábeis e gerenciais. Palavras-chave: Mercado de trabalho. Profissionais de custos. Habilidades e competências.

Purpose The purpose of this paper is to analyze the effects of the budget system use on innovation performance concerning products and processes in Brazilian companies. Design/methodology/approach A survey was conducted in companies with economic activities addressed by the Brazilian Industrial Research of Technological Innovation carried out by the Brazilian Institute for Geography and Statistics, which provided 111 valid answers. The structural equation modeling was used to test the hypotheses. Findings The results indicate that considering the budget use with control (diagnostic) characteristics as a mechanism able to elide the benefits of innovation does not find support because no negative effect may be detected in the moderation tests. On the other hand, the belief that budget use with (interactive) planning characteristics might potentiate the effects of innovation on performance has also not been confirmed, i.e. rather flexible budget use types, which could be aligned with the elasticity required by creative processes, do not seem to have the positive effect advocated in the literature. Research limitations/implications The sample did not allow a detailed analysis of other contextual characteristics that could evidence heterogeneity. The size difference between companies, based on the number of employees rather than the volume of innovation investments, may have affected the results. Originality/value The results show there is no moderation in the relation between technological innovation and performance, both by using interactive budget and diagnostic budget.

PurposeThe paper aims to analyze the influence of the enabling design of management control systems (MCS) on the intensity of use of management controls (budgeting and reengineering and improvement) in innovation (of processes and marketing).Design/methodology/approachA survey was conducted with mid-level managers of the companies that are considered the most innovative in Brazil. Structural equation modeling was applied to analyze the data.FindingsThe enabling MCS design positively and directly influences the intensity of use of management controls (budgeting and reengineering and improvements) and innovation (of processes and marketing). Indirect effects are also observed in the relationship between the enabling MCS design and innovation, through the intensity of use of reengineering and improvements. Environmental uncertainties reflect negatively on the intensity of use of management controls and innovation. These results broaden the discussions on the factors that can affect innovation actions and highlight the importance of considering them in the MCS design.Originality/valueThe value of the study lies in contributing to minimize inconsistencies in research results concerning the effects of MCS on innovation and of factors that may act as intervening factors in such a relationship. It discusses the influence of internal organizational factors, related to MCS design, and of external factors, environmental uncertainties, on the intensity of use of specific management controls and on the promotion of innovations in companies imbued with this mission.

Este estudo objetiva mensurar os níveis de Burnout que auditores internos enfrentam em seu ambiente de trabalho. Trata-se de um estudo descritivo, realizado por meio de uma survey em uma amostra de 124 profissionais da área de auditoria interna no Brasil. O instrumento utilizado para a coleta de dados é o Maslach Burnout Inventory-General Survey (MBI-GS), com o intuito de estimar os níveis de incidência de sintomas de Burnout. Na análise dos dados utilizaram-se estatísticas descritivas, análises fatoriais, testes de confiabilidade e correlações, além do teste t. Os resultados da pesquisa evidenciaram a existência de níveis de Burnout nas dimensões "exaustão emocional", "despersonalização" e "baixa realização pessoal", nos níveis baixo, moderado e alto, mas com predominância de níveis baixos. Conclui-se que há necessidade de maiores cuidados com situações que propiciem a exaustão emocional, fator que mais apresentou tendências ao Burnout no ambiente de trabalho dos auditores internos pesquisados.

Purpose-This study analyzes the reflections of information sharing and collaborative innovation in the social responsibility, in its environmental, economic, and social dimensions, of cooperatives that form part of strategic alliances. Design/methodology/approach-A survey was conducted of managers of Brazilian agricultural cooperatives that have strategic alliances and 91 valid questionnaires were obtained. The data collected were analyzed through structural equation modeling. Findings-Information sharing had positive effects on collaborative innovation and the environmental dimension of social responsibility. No significant relationships were found between information sharing and social responsibility, in the economic and social dimensions, nor between collaborative innovation and social responsibility, in the environmental and economic dimensions. Originality/value-The main contribution of the research is to examine the links between information sharing, collaborative innovation, and social responsibility. The study provides empirical evidence that information sharing between cooperative partnerships favors the exploration of new knowledge/technologies. It also reveals that information sharing helps social responsibility in its environmental dimension by providing information that can contribute to reducing the environmental impact of the activities of cooperative alliances. However, it suggests that information sharing influences collaborative innovation and social responsibility in its environmental dimension, but not in its economic and social dimensions.