INFLUÊNCIA DO USO DIAGNÓSTICO E INTERATIVO DE SISTEMAS DE CONTROLE GERENCIAL NA INOVAÇÃO DE PROCESSOS E NO DESEMPENHO DE STARTUPS

Autores

  • Renata Mendes de Oliveira Universidade Federal de Santa Catarina
  • Ilse Maria Beuren Universidade Federal de Santa Catarina

DOI:

https://doi.org/10.22561/cvr.v34i1.6800

Palavras-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.

Biografia do Autor

Renata Mendes de Oliveira, Universidade Federal de Santa Catarina

Doutora em Contabilidade pelo Programa de Pós-Graduação em Contabilidade da Universidade Federal de Santa Catarina (PPGC/UFSC). Professora do curso de Ciências Contábeis na Universidade Federal de Uberlândia (UFU). Endereço:  Faculdade de Administração, Ciências Contábeis, Engenharia de Produção e Serviço Social – Universidade Federal de Uberlândia, Campus Pontal, Rua Vinte, 1.600, Bairro Tupã, CEP 38304-402 – Ituiutaba/MG. Telefone: (34) 3271-5260. E-mail: renatamendes@ufu.br.

ORCID: https://orcid.org/0000-0003-2541-1511

Ilse Maria Beuren, Universidade Federal de Santa Catarina

Doutora em Controladoria e Contabilidade pela Faculdade de Economia, Administração, Contabilidade e Atuária da Universidade de São Paulo (FEA/USP). Professora do Programa de Pós-Graduação em Contabilidade da Universidade Federal de Santa Catarina (PPGC/UFSC). Endereço: Universidade Federal de Santa Catarina, Campus Reitor João David Ferreira Lima, s/n, Bairro Trindade, CEP 88040-900 – Florianópolis/SC – Brasil. Telefone: 55(48)3721-3891. E-mail: ilse.beuren@gmail.com.

ORCID: https://orcid.org/0000-0003-4007-6408

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Publicado

2023-07-05

Como Citar

MENDES DE OLIVEIRA, R.; BEUREN, I. M. INFLUÊNCIA DO USO DIAGNÓSTICO E INTERATIVO DE SISTEMAS DE CONTROLE GERENCIAL NA INOVAÇÃO DE PROCESSOS E NO DESEMPENHO DE STARTUPS. Contabilidade Vista & Revista, [S. l.], v. 34, n. 1, p. 1–21, 2023. DOI: 10.22561/cvr.v34i1.6800. Disponível em: https://revistas.face.ufmg.br/index.php/contabilidadevistaerevista/article/view/6800. Acesso em: 26 maio. 2024.

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