Uso do sistema de controle gerencial e desempenho: um estudo em empresas brasileiras sob a perspectiva da resources-based view

Oyadomari, José Carlos Tiomatsu; Frezatti, Fábio; Neto, Octávio Ribeiro de Mendonça; Cardoso, Ricardo Lopes; Bido, Diógenes de Souza

doi:10.1590/s1413-23112011000200001

Cited by 18 publications

(34 citation statements)

References 29 publications

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“…Contingency Theory can be used to explain and predict the conditions under which MCS use is associated with performance measures (Chenhall, 2006). Performance measures were used as variables to predict and explain the dependence in relation to contextual variables (Acquaah, 2013;Anderson & Reeb, 2003;Oyadomari et al, 2011).…”

Section: Interface Between Mcs and Performance Measuresmentioning

confidence: 99%

“…In Brazil, studies that have analyzed MCSs indicate an affinity between the attributes of managerial control and the different contexts of organizations (Alves, 2010;Beuren & Oro, 2014;Beuren, Santana & Theis, 2014;Canan, Martins & Oda, 2016;Cruz, Frezatti & Bido, 2015;Diehl, 2006;Isidoro, 2012;Junqueira, 2010;Lavarda & Pereira, 2013;Nisiyama, Oyadomari, Yen-Tsang & Aguiar, 2016;Oyadomari, 2008;Oyadomari, Cardoso, Silva & Perez, 2010;Oyadomari, Frezatti, Mendonça, Cardoso & Bido, 2011;Oyadomari, Pedrique, Bido & Rezende, 2014;Pletsch & Lavarda, 2016).…”

Section: Introductionmentioning

confidence: 99%

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Interface between management control systems and strategy and performance measures in a family business,

Oro

Lavarda

2019

Rev. contab. finanç.

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This study aimed to analyze how the interface occurs between the management control systems (MCSs) and the strategy and performance measures in a family business, from the perspective of Contingency Theory. The relevance of the theme lies in understanding how the use of the managerial levers from the Levers of Control (LOC) model (Simons, 1995) is perceived by the senior management of a family business in the interface with the strategy and performance measures. In terms of its impact in the area, this article broadens the field of research that uses the LOC model together with strategy and performance measures in family businesses. The research methodology used combined methods, operationalized by the case study procedure. The content analysis was performed using coded categories based on the literature and selected passages from the interviews, observation, and documents, by means of qualitative analysis software. As a result, it was observed that the family management designed by the controlling owner, with an entrepreneurial vision, working together (father and sons), and the organizational values of the family unit (belief systems), showed particularities of the family-business duality that contributed to the implementation of the strategy and the use of performance measures. It is also inferred that the two systems (diagnostic controls and interactive controls) are complementary in the organization and that the “customized control” produced by the integrated management system is an adjustment of the MCS to the contingencies in order to enable the interface with the strategy and performance measures. The study revealed that the family values present in the management take form in the belief systems that shape the use of the MCSs and in the strategic behavior of the organization, which is an element that is barely discussed in Simons (1995) and opens up room for new research.

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Section: Interface Between Mcs and Performance Measuresmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Interface between management control systems and strategy and performance measures in a family business,

Oro

Lavarda

2019

Rev. contab. finanç.

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“…Com base no exposto e considerando que a busca pela compreensão do desempenho organizacional, conectando a contabilidade gerencial a construtos de outras esferas do conhecimento, é uma conjuntura de desenvolvimento desse campo de estudos (Oyadomari, Frezatti, Mendonça Neto, Cardoso & Bido, 2011), a terceira hipótese foi emergida:…”

Section: Proxies De Controle Gerencial E O Desempenhounclassified

“…Destarte, as proxies de controle gerencial podem atuar como interlocutoras entre as características do empreendedor e o desempenho organizacional, tendo em vista o suporte oferecido para tomada de decisão (Oyadomari et al, 2011). Amparado nos estudos apresentados anteriormente (Rauch et al, 2009;Spillecke & Bretell, 2013;Daciê, 2016;Leite, 2016) e subsidiando o objetivo geral da presente investigação, formulou-se a hipótese 4:…”

Section: Proxies De Controle Gerencial E O Desempenhounclassified

O efeito mediador das proxies de controle gerencial na relação características do empreendedor e desempenho organizacional.

Fonseca

Espejo

Queiroz

2020

REPeC

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Objetivo: A fim de compreender as influências das características do empreendedor sobre o desempenho organizacional financeiro e não financeiro, busca-se, neste estudo, avaliar o efeito mediador das proxies de controle gerencial nessa relação. Método: A amostra foi composta por piscicultores atendidos por um programa brasileiro de assistência técnica. Os dados foram coletados por meio de questionário aplicado entre outubro e novembro de 2018 e analisados por meio de modelagem de equações estruturais (SEM), com auxílio do software SmartPLS®. Resultados: Os resultados apontaram que o efeito mediador de proxies de controle gerencial, na relação estabelecida, ocorre de forma parcial e concorrente. Houve necessidade de re-especificação do modelo inicial, conforme apontamento das análises. O modelo final indicou que características do empreendedor influenciam diretamente, de forma negativa, o desempenho organizacional em 36,4%, enquanto que, por meio das proxies de controle gerencial, o efeito foi positivo em 41,3%. Contribuições: O estudo demonstra que a presença de características empreendedoras isoladamente não geram efeitos positivos esperados no desempenho organizacional. Aponta também que proxies de controle gerencial contribuem significativamente para o desempenho de pisciculturas. A pesquisa supri ainda a demanda por estudos de contabilidade gerencial em pequenas empresas e de pesquisas em contabilidade que façam uso do PLS-SEM.

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“…This article investigates the relationships between perceptions of the enabling dimension and the technical validity of the management reports of an insurance company and the performance of its sales managers, mediated by the use of these reports. The Brazilian studies on management accounting argue that obtaining performance involves, as preceding factors, the design and use of a management control system (Aguiar, Pace & Frezatti, 2009;Junqueira, Dutra, Zanzquetto & Gonzaga, 2016;Oyadomari, Frezatti, Mendonça, Cardoso & Bido, 2011).…”

Section: Introductionmentioning

confidence: 99%

Use of management reports and performance of sales managers in an insurance company

Oyadomari

Duque

Nisiyama

et al. 2018

Rev. contab. finanç.

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This article aims to investigate the relationship between perceptions of the enabling dimension and the technical validity of the management reports of an insurance company and the performance of its sales managers, mediated by the use of these reports. Companies invest resources in providing management reports for business managers to take decisions, so understanding what influences the use of these reports and whether this use is associated with performance constitutes a relevant subject for both academia and professional practice. The results may be useful for organizations that are taking decisions to invest in management reports, showing that technical validity is what best influences the use of these reports, at least in the short term, which is also a contribution to the theory. Secondary data were combined with a survey of 231 respondents from an insurance company and analyzed using the structural equation modeling (SEM) technique via partial least squares (PLS). The article contributes to the literature and management accounting practice by demonstrating that, unlike in previous studies, the enabling dimension does not positively influence the use of management reports. On the other hand, the study shows that technical validity, which is a more tangible dimension of the quality of management reports, is positively associated with their use and that this use influences the performance of the sales managers. Keywords: use of management reports, sales performance, sales managers, insurers, enabling.

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Uso do sistema de controle gerencial e desempenho: um estudo em empresas brasileiras sob a perspectiva da resources-based view

Cited by 18 publications

References 29 publications

Interface between management control systems and strategy and performance measures in a family business,

Interface between management control systems and strategy and performance measures in a family business,

O efeito mediador das proxies de controle gerencial na relação características do empreendedor e desempenho organizacional.

Use of management reports and performance of sales managers in an insurance company

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