Relacionamentos entre controle gerencial, aprendizagem organizacional e decisões

Oyadomari, José Carlos Tiomatsu; Lima, Mariana Ponciano de; Pereira, Daise Lucia; Silva, Bruna de Oliveira Tavares da

doi:10.5007/2175-8069.2013v10n20p53

Cited by 2 publications

(5 citation statements)

References 19 publications

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“…Firstly, it aggregates new evidence of using the PMS relative to organizational learning. It corroborates previous studies that found a positive relationship between the interactive use of MCSs and learning (Henri, 2006;Srimai et al, 2011;Zhang & Yu, 2020) and, regarding the diagnostic use, it supports the perspective of a positive effect (Oyadomari et al, 2013) in contrast to the negative effect (Henri, 2006). Secondly, beyond the discussion that organizational learning promotes innovation (Huber, 1998), it extends the discussion to different levels of novelty in creativity: improvisational and compositional (Valaei et al, 2017).…”

Section: Implications and Contributionssupporting

confidence: 88%

“…Moreover, it aggregates new evidence related to the diagnostic use of the PMS and its relationship with organizational learning since the literature indicates negative effects (Henri, 2006) and positive effects (Oyadomari et al, 2013). Corroborating the Brazilian environment of the sample of Oyadomari et al (2013), besides the sample being composed exclusively of EdTechs, the present study revealed that both the diagnostic and interactive uses of the PMS foster organizational learning.…”

Section: Discussion Of Resultssupporting

confidence: 72%

“…Moreover, the evidence is limited in the context of startups. For example, Oyadomari et al (2013) found a positive relationship between organizational learning and both the interactive and diagnostic use of the MCS. Hence, it is presumed that the diagnostic and interactive use of the PMS leads to organizational learning: H1a: The diagnostic use of the PMS positively influences organizational learning.…”

Section: The Pms and Organizational Learningmentioning

confidence: 99%

“…Firstly, the relationship between MCSs and learning is inconclusive, and new evidence is necessary (Santos et al, 2021). Various studies postulate the positive effect of the interactive use of PMS or another MCS on organizational learning (Henri, 2006;Srimai, Damsaman, & Bangchokdee, 2011;Zhang & Yu, 2020), whereas there is evidence of a negative influence (Henri, 2006) or a positive influence (Oyadomari et al, 2013) on organizational learning of the diagnostic use of the PMS. Moreover, the evidence of the diagnostic and interactive use of MCSs in startups is limited (Eldridge et al, 2014).…”

Section: Introductionmentioning

confidence: 99%

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Performance Measurement System, Organizational Learning, and Creativity

Frare

Beuren

Silva

2022

BAR, Braz. Adm. Rev.

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This study aimed to analyze the effects of the diagnostic and interactive use of the performance measurement system (PMS) on organizational learning and improvisational and compositional creativity, considering the moderating effects of competitive intensity. A survey was carried out with education technology startups (EdTechs) of the Brazilian ecosystem, and the data were analyzed with structural equation modeling. The findings suggest a positive association of the use (diagnostic and interactive) of the PMS with organizational learning and of the latter with creativity (improvisational and compositional). Organizational learning mediates the relationship between PMS use and compositional creativity. In addition, the competitive intensity positively moderates the relationship between organizational learning and creativity (improvisational and compositional). The study aggregates new evidence of PMS use relative to organizational learning, extends the discussion on organizational learning to different levels of novelty in creativity (improvisational and compositional), and contributes to a flow of studies exploring the moderating role of competitive intensity. Subsidies for startup managers to conduct their activities in search of organizational learning and employee creativity are also presented.

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Section: Implications and Contributionssupporting

confidence: 88%

Section: Discussion Of Resultssupporting

confidence: 72%

Section: The Pms and Organizational Learningmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Performance Measurement System, Organizational Learning, and Creativity

Frare

Beuren

Silva

2022

BAR, Braz. Adm. Rev.

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“…Although management accounting is an established organizational routine, it must be recalled that decisions are also made based on sources of information other than just that from accounting (HALL, 2010). Instead of using the existing decision typologies, here we innovate by focusing on those arising from the use of management accounting constructs (ATKINSON et al, 2008;OYADOMARI et al, 2010), together with other decisions made in the organizational routine, identified by three interviews.…”

mentioning

confidence: 99%

Management Control Use and Decisions in Brazilian Health Organizations: an Exploratory Study

Oyadomari¹,

Pedrique²,

Bido³

et al. 2014

BBR

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This article analyzes the interplay of the use of management control systems, organizational learning, management decisions and the performance of health organizations. In the quantitative step, we collected data on 48 Brazilian hospitals and other health facilities by means of a survey. Principal component analysis identified three dimensions of management decisions (financial, costs and client relationship) and two performance dimensions (economic and non-monetary). Structural equation modeling confirmed the following hypotheses: (i) interactive use of the management control system is positively associated with organizational learning (OL); (ii) OL is positively associated with financial decisions and cost and process decisions; (iii) cost and process decisions and decisions related to clients are positively associated with economic performance; and (iv) cost and process decisions are also positively associated with non-monetary performance. In the qualitative step, we interviewed four key informants to discuss and interpret the results.

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Relacionamentos entre controle gerencial, aprendizagem organizacional e decisões

Cited by 2 publications

References 19 publications

Performance Measurement System, Organizational Learning, and Creativity

Performance Measurement System, Organizational Learning, and Creativity

Management Control Use and Decisions in Brazilian Health Organizations: an Exploratory Study

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