INFLUÊNCIA DO USO DIAGNÓSTICO E INTERATIVO DE SISTEMAS DE CONTROLE GERENCIAL NA INOVAÇÃO DE PROCESSOS E NO DESEMPENHO DE STARTUPS
DOI:
https://doi.org/10.22561/cvr.v34i1.6800Palavras-chave:
Uso interativo. Uso diagnóstico. Sistemas de controle gerencial. Inovação de processos. Desempenho organizacional.Resumo
Este estudo analisa a influência do uso interativo e diagnóstico de sistemas de controle gerencial (SCG) na inovação de processos e no desempenho organizacional em startups. De forma complementar analisa o efeito mediador da inovação de processos na relação do uso interativo e diagnóstico de SCG com o desempenho organizacional. Uma survey foi realizada com gestores de startups brasileiras cadastrados na rede LinkedIn, em que se obteve uma amostra de 122 respostas válidas. Para testar as hipóteses aplicou-se a técnica de modelagem de equações estruturais. Os resultados indicaram que o uso diagnóstico de SCG influencia na inovação de processos e no desempenho organizacional. O uso interativo de SCG também influencia no desempenho organizacional, mas não apresentou evidências de que influencia na inovação de processos. A inovação de processos exerceu efeito mediador parcial na relação entre uso diagnóstico de SCG e desempenho organizacional, o que não foi observado para o uso interativo. Esses achados contribuem com o fluxo de pesquisa que busca explicar os efeitos dos SCG na inovação de processos e no desempenho organizacional.
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