An examination of the relationship between the extent of a flexible culture and the levers of control system: The key role of beliefs control

Personnel- and action control in gazelle companies in Sweden

“…However, the extant research has started to recognize that controls can support innovativeness and growth, particularly when many goals are at odds (Bedford 2015;Mundy 2010). Innovativeness and growth aspirations are social in nature, and controls have also been argued to bond social processes through tangible feedback systems (Heinicke et al 2016;Tessier and Otley 2012). As innovativeness and growth are both considered risky, involving high levels of uncertainty (Davila 2000) and difficult (Henri 2006) and contextually dependent (Hammad et al 2013) tasks, the main theoretical idea was that controlled processes may identify the role of innovativeness's effect on growth.…”

“…Innovative processes may influence not only innovative outcomes but processes and strategic routines that strengthen the competitive position (Bowen et al 2010). As innovative processes introduce uncertainty into organizations (Broadbent et al 2008;Soin and Collier 2013), formal controls, even with a low degree of structure (Heinicke et al 2016;Tessier and Otley 2012), question the relevance and validity of such ideas, thus limiting or avoiding wrong strategic risks and uncertainties (Bedford 2015;Curtis and Sweeney 2016). When the growth potential of a company is low, it may lower the strategic innovative efforts, while companies with a successful past may stimulate efforts through the same controls that offer confidence (Pesämaa et al 2013).…”

Reflexos da cultura local nos sistemas de controle de incubadoras de empresas

“…Tal presunção está consubstanciada no incentivo dado, à medida que a importância das políticas formais e rígidas na condução de processos em ambientes estáveis é reconhecida (Heinicke, Guenther & Widener, 2016). Os controles de restrições podem tornar-se aliados benéficos, uma vez que fornecem limites à ação organizacional (Simons, 1995) na condução do relacionamento da incubadora de empresas com os demais agentes (Amato Neto, 2007).…”

“…Este papel de limitar e determinar as ações desejadas pela organização é exercido pelo controle de restrições (Henri, 2006a). A incorporação de condições culturais, advindas do ambiente das incubadoras, possui características de intensificar o controle de restrições, pois a liberdade concedida se restringe aos limites pré-estabelecidos (Heinicke, Guenther & Widener, 2016).…”

“…O estudo oferece como contribuição a análise das alavancas do Sistema de Controle Gerencial a partir de uma perspectiva abrangente, considerando as condições culturais como relevante fator contingencial (Heinicke, Guenther, & Widener, 2016). Ainda, traz o caso das incubadoras de empresas como uma variação do modelo de atividade de suporte às startups nelas abrigadas.…”