INFLUÊNCIA DO DESENHO DOS SISTEMAS DE CONTROLE GERENCIAL NO DESEMPENHO DE TAREFAS MEDIADO PELA APRENDIZAGEM ORGANIZACIONAL

Autores

  • Vanderlei dos Santos Universidade do Estado de Santa Catarina - UDESC
  • Ilse Maria Beuren Universidade Federal de Santa Catarina - UFSC
  • Viviane Theiss Universidade Federal de Santa Catarina - UFSC
  • Tayse Gomes Universidade Federal de Santa Catarina - UFSC

DOI:

https://doi.org/10.22561/cvr.v32i1.5632

Palavras-chave:

Desenho dos sistemas de controle gerencial, Aprendizagem organizacional, Desempenho de tarefas

Resumo

O estudo analisa a influência do desenho dos sistemas de controle gerencial (SCG) no desempenho de tarefas mediado pela aprendizagem organizacional. O desenho do SCG foi analisado a partir das características de escopo, tempestividade, agregação e integração das informações. Para o construto de aprendizagem organizacional, consideraram-se as dimensões de distribuição de informação e memória organizacional. Uma pesquisa de levantamento foi realizada com gestores de empresas de grande porte, selecionados pelo LinkedIn, e a amostra compõe-se dos 165 questionários válidos. Na análise dos dados utilizaram-se estatísticas descritivas e para testar as hipóteses aplicou-se a técnica de Modelagem de Equações Estruturais. Os resultados mostraram que as características informacionais presentes no desenho dos SCG contribuem para o processo de aprendizagem das organizações e para melhorar o desempenho de tarefas dos gestores. As características de escopo, tempestividade, agregação e integração das informações apresentam efeitos distintos e complementares na geração de conhecimento e no suporte às atividades dos gestores. Especificamente, o estudo evidencia que tanto o desenho dos SCG sob as características de escopo e tempestividade quanto a aprendizagem organizacional estão associadas positivamente ao desempenho de tarefas. A aprendizagem organizacional medeia parcialmente a relação entre desenho dos SCG e desempenho dos gestores. A associação direta e positiva entre desenho dos SCG e aprendizagem organizacional compele as empresas a configurar os SCG de modo que ofereçam informações amplas, agregadas e em tempo hábil para que o processo de aprendizagem ocorra e se reflita em melhora no desempenho de tarefas.

Biografia do Autor

Vanderlei dos Santos, Universidade do Estado de Santa Catarina - UDESC

Doutor em Contabilidade pela Universidade Federal de Santa Catarina – UFSC. Professor da Universidade do Estado de Santa Catarina – UDESC.

Ilse Maria Beuren, Universidade Federal de Santa Catarina - UFSC

Doutora em Controladoria e Contabilidade pela FEA/USP. Professora do Programa de Pós-Graduação em Contabilidade da Universidade Federal de Santa Catarina – UFSC.

Viviane Theiss, Universidade Federal de Santa Catarina - UFSC

Doutora em Contabilidade pela Universidade Federal de Santa Catarina – UFSC.

Tayse Gomes, Universidade Federal de Santa Catarina - UFSC

Mestre em Contabilidade pela Universidade Federal de Santa Catarina – UFSC.

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Publicado

2021-03-02

Como Citar

SANTOS, V. dos .; BEUREN, I. M.; THEISS, V.; GOMES, T. INFLUÊNCIA DO DESENHO DOS SISTEMAS DE CONTROLE GERENCIAL NO DESEMPENHO DE TAREFAS MEDIADO PELA APRENDIZAGEM ORGANIZACIONAL. Contabilidade Vista & Revista, [S. l.], v. 32, n. 1, p. 132-159, 2021. DOI: 10.22561/cvr.v32i1.5632. Disponível em: https://revistas.face.ufmg.br/index.php/contabilidadevistaerevista/article/view/5632. Acesso em: 19 set. 2021.

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