INFLUENCE OF MANAGEMENT CONTROL SYSTEM INFORMATION ON KNOWLEDGE CONVERSION SKILLS
DOI:
https://doi.org/10.22561/cvr.v33i2.6422Keywords:
Sistemas de controle gerencial, Habilidades de conversão de conhecimento, Folga organizacionalAbstract
This study analyzes the influence of the use of information from management control systems on knowledge conversion skills, mediated by organizational slack. For this, a survey was conducted in companies benefiting from The Good Law, Law No. 11,196, of November 21, 2005, in the base year of 2015, and was attended by 123 managers of these companies. This law grants exemptions to companies focused on research and development of technological innovation. To test the hypotheses, the structural equation modeling technique was applied. The results revealed that the score keeping use positively influences organizational slack and knowledge conversion skills, while the comprehensive use positively influences only organizational slack. They also revealed that organizational slack mediates the relationship between comprehensive use and knowledge conversion skills. In contrast, no significance was found when inserting the mediating variable between score keeping use and knowledge conversion skills. This suggests the complementarity of MCS and a dual role in directing organizational objectives and strategies and monitoring the achievement of goals. It contributes to the conflicting results observed in the literature, presenting new implications in the use of MCS and in the effects of slack to facilitate knowledge creation. The findings can also guide companies in sustaining their business with the knowledge creation within the scope of the work, defining policies for the formation of organizational slack at an adequate level, and directing the use of information from the MCS to their strategies.
References
Agrawal, A., Catalini, C., Goldfarb, A., & Luo, H. (2018). Slack time and innovation. Organization Science, 29(6), 1056-1073. doi: 10.1287/orsc.2018.1215
Augsdorfer, P. (2005). Bootlegging and path dependency. Research Policy, 34(1), 1-11.
Batac, J., & Carassus, D. (2009). Interactions between control and organizational learning in the case of a municipality. Management Accounting Research, 20(2), 102-116. doi:10.1016/j.mar.2008.11.001
Beck, F., & Beuren, I.M. (2015). Folga organizacional: análise em uma perspectiva comportamental no campo empírico. Revista Universo Contábil, 11(4), 06-26. doi:10.4270/RUC.2015429
Beuren, I.M., Santos, V., & Bernd, D.C. (2021). Effects of using the management control system on individual performance with the intervenience of feedforward and organizational learning. Journal of Knowledge Management, ahead-of-print. doi: 10.1108/JKM-01-2021-0055
Bido, D.S., & Silva, D. (2019). SmartPLS 3: especificação, estimação, avaliação e relato. Administração: Ensino e Pesquisa, 20(2), 1-31. doi:10.13058/raep.2019.v20n2.1545
Bourgeois III, L.J. (1981). On the measurement of organizational slack. Academy of Management Review, 6(1), 29-39. doi:10.2307/257138
Chenhall, R.H. (2005). Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study. Accounting, Organizations and Society, 30(5), 395-422. doi:10.1016/j.aos.2004.08.001
Choe, J.M. (2004). The relationships among management accounting information, organizational learning and production performance. The Journal of Strategic Information Systems, 13(1), 61-85. doi:10.1016/j.jsis.2004.01.001
Cyert, R.M., & March, J.G. (1963). A behavioral theory of the firm. Englewood Cliffs, NJ: Blackwell Publishing.
Darroch, J. (2005). Knowledge management, innovation and firm performance. Journal of Knowledge Management, 9(3), 101-115. doi:10.1108/13673270510602809
Demartini, C., & Mella, P. (2014). Beyond feedback control: the interactive use of Performance Management Systems: Implications for process innovation in Italian healthcare organizations. The International Journal of Health Planning and Management, 29(1), 1-30. doi:10.1002/hpm.2177
Fagerlin, W. P., & Lövstål, E. (2020). Top managers’ formal and informal control practices in product innovation processes. Qualitative Research in Accounting & Management, 17(4), 497-524. doi:10.1108/QRAM-02-2019-0042
Farnese, M. L., Barbieri, B., Chirumbolo, A., & Patriotta, G. (2019). Managing knowledge in organizations: a Nonaka’s SECI model operationalization. Frontiers in Psychology, 10, 2730. doi:10.3389/fpsyg.2019.02730
Fávero, L.P., & Belfiore, P. (2017). Manual de análise de dados: estatística e modelagem multivariada com Excel®, SPSS® e Stata®. Elsevier Brasil.
Ferreira, A., & Otley, D. (2006). Exploring inter and intra-relationships between the design and use of management control systems. In: Social Science Research Network http://ssrn. com/abstract (Vol. 896228). Recuperado de http://ssrn.com/abstract=896228
Fornell, C., & Larcker, D.F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39-50. doi:10.1177/002224378101800104.
Guenther, T.W., & Heinicke, A. (2019). Relationships among types of use, levels of sophistication, and organizational outcomes of performance measurement systems: The crucial role of design choices. Management Accounting Research, 42, 1-25. doi:10.1016/j.mar.2018.07.002
Hair Jr., J.F., Hult, G.T.M., Ringle, C., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM) (2nd ed.). Los Angeles: Sage.
Henri, J.F. (2006). Management control systems and strategy: A resource-based perspective. Accounting, Organizations and Society, 31(6), 529-558. doi:10.1016/j.aos.2005.07.001
Huang, J.C., & Wang, S.F. (2002). Knowledge conversion abilities and knowledge creation and innovation: a new perspective on team composition. In: Proceedings of the Third European Conference on Organizational Knowledge, Learning, and Capabilities. Retrieved from: https://www.researchgate.net/profile/Sy_Feng_Wang/publication/229001611_Knowledge_conversion_abilities_and_knowledge_creation_and_innovation_a_new_perspective_on_team_composition/links/545a596c0cf2c46f66427164.pdf
Kloot, L. (1997). Organizational learning and management control systems: responding to environmental change. Management Accounting Research, 8(1), 47-73. doi:10.1006/mare.1996.0033
Kohli, A.K., & Jaworski, B.J. (1990). Market orientation: the construct, research propositions, and managerial implications. Journal of Marketing, 54(2), 1-18. doi:10.1177/002224299005400201
Lawson, M.B. (2001). In praise of slack: time is of the essence. The Academy of Management Executive, 15(3), 125-135. doi:10.1109/EMR.2002.1022400
Lee, S. (2012). Corporate governance, financial slack and firm performance: a comparative research between US and UK. Seoul Journal of Business, 18(1).
Lei nº 11.196, de 21 de novembro de 2005. Institui o Regime Especial de Tributação para a Plataforma de Exportação de Serviços de Tecnologia da Informação - REPES, o Regime Especial de Aquisição de Bens de Capital para Empresas Exportadoras - RECAP e o Programa de Inclusão Digital; dispõe sobre incentivos fiscais para a inovação tecnológica; altera [...]; e dá outras providências. Recuperado em jan. 2020, de http://www.planalto.gov.br/ccivil_03/_ato2004-2006/2005/lei/l11196.htm
Machlup, F., & Mansfield, U. (1983). The study of information: Interdisciplinary messages. New York, NY: Wiley.
Mallidou, A.A., Cummings, G.G., Ginsburg, L.R., Chuang, Y.T., Kang, S., Norton, P.G., & Estabrooks, C.A. (2011). Staff, space, and time as dimensions of organizational slack: a psychometric assessment. Health Care Management Review, 36(3), 252-264. doi:10.1097/HMR.0b013e318208ccf8
Malmi, T., & Brown, D.A. (2008). Management control systems as a package—Opportunities
and research directions. Management Accounting Research, 19(4), 287-300. doi: 10.1016/j.mar.2008.09.003
Ministério da Ciência, Tenologia, Inovações e Comunicações (MCTIC). Incentivos ao desenvolvimento. Lei do Bem. Recuperado em set. 2019, de http://www.mctic.gov.br/mctic/opencms/tecnologia/incentivo_desenvolvimento/lei_bem/OLD/Lei_do_Bem-OLD.html?searchRef=lei%20do%20bem&tipoBusca=expressaoExata
Nohria, N., & Gulati, R. (1996). Is slack good or bad for innovation? Academy of Management Journal, 39(5), 1245-1264. doi:10.2307/256998
Nonaka, I. (1994). A dynamic theory of organizational knowledge creation. Organization Science, 5(1), 14-37. doi:10.1287/orsc.5.1.14
Richtnér, A., & Ahlstrom, P. (2006). Influences on organizational slack in new product development projects. International Journal of Innovation Management, 10(4), 375-406. doi:10.1142/S1363919606001570
Richtnér, A., & Åhlström, P. (2010). Top management control and knowledge creation in new product development. International Journal of Operations & Production Management. 30(10), 1006-1031. doi: 10.1108/01443571011082508
Richtnér, A., Åhlström, P., & Goffin, K. (2014). Squeezing R&D: A study of organizational slack and knowledge creation in NPD, using the SECI model. Journal of Product Innovation Management, 31(6), 1268-1290. doi:10.1111/jpim.12139
Schoute, M., & Wiersma, E. (2011). The relationship between purposes of budget use and budgetary slack (pp. 75-107). In: Marc, J., & Epstein, J.Y.L. (eds.). Advances in Management Accounting (pp. 75-107). Emerald Group.
Sharfman, M.P., & Dean Jr., J.W. (1997). Flexibility in strategic decision making: informational and ideological perspectives. Journal of Management Studies, 34(2), 191-217. doi:10.1111/1467-6486.00048
Simon, H.A., Guetzkow, H., Kozmetsky, G., & Tyndall, G. (1954). Centralization vs. decentralization in organizing the controller’s department. Carnegie Institute of Technology, Graduate School of Industrial Administration. New York: Controllership Foundation, Inc.
Simons, R. (1995). Levers of control. Harvard Business School Publishing, Cambridge.
Simons, R. (2000). Performance measurement and control systems for implementing strategies. Prentice-Hall, Upper Saddle River.
Tan, J., & Peng, M.W. (2003). Organizational slack and firm performance during economic transitions: Two studies from an emerging economy. Strategic Management Journal, 24(13), 1249-1263. doi:10.1002/smj.351
Tan, J. (2003). Curvilinear relationship between organizational slack and firm performance: Evidence from Chinese state enterprises. European Management Journal, 26(6), 740-749. doi:10.2139/ssrn.1552265
Tessier, S., & Otley, D. (2012). A conceptual development of Simons’ Levers of Control framework. Management Accounting Research, 23(3), 171-185. doi;10.1016/j.mar.2012.04.003
Vandenbosch, B. (1999). An empirical analysis of the association between the use of executive support systems and perceived organizational competitiveness. Accounting, Organizations and Society, 24(1), 77-92. doi:10.1016/S0361-3682(97)00064-0
Wang, Y., Wang, X., & Xu, W. (2021). How does negative performance feedback affect a firm’s openness in its innovation search behaviour? The moderating role of organisational slack. Technology Analysis & Strategic Management, 1-14. doi: 10.1080/09537325.2021.1976405
Wee, S.H., Foong, S.Y., & Tse, M.S.C. (2014). Management control systems and organizational learning: design and use. Accounting Research Journal, 27(2), 169-187. doi:https://doi.org/10.1108/ARJ-05-2013-0026
Widener, S.K. (2007). An empirical analysis of the levers of control framework. Accounting,
Organizations and Society, 32(7-8), 757-788. doi:10.1016/ j.aos.2007.01.001
Yang, M.L., Wang, A.M.L., & Cheng, K.C. (2009). The impact of quality of IS information and budget slack on innovation performance. Technovation, 29(8), 527-536. doi:10.1016/j.technovation.2009.01.004
Zhor, S. (2018). Organizational slack resources and innovation adoption process: The moderating effects of Management Control System (MCS). In: Proceedings of the 2018 International Conference on e-business and Applications (ICEBA). doi:10.1145/3194188.3194193
Published
How to Cite
Issue
Section
License
A submissão do texto para avaliação implica no compromisso de que o material não seja submetido a um outro periódico nacional ou internacional e autoriza, caso aprovado, a sua publicação.
Os artigos publicados são de responsabilidade dos autores não traduzindo, necessariamente, a opinião da revista. A reprodução dos artigos, total ou parcial, pode ser feita desde que citada esta fonte.
Considerando que o(s) autor(es) do texto concorda(m) com a sua publicação, caso o mesmo seja aprovado pela revista, sem que disso lhe seja devido qualquer remuneração, reembolso ou compensação de qualquer natureza, a Revista Contabilidade Vista & Revista através do Departamento de Ciências Contábeis da Faculdade de Ciências Econômicas da Universidade Federal de Minas Gerais, detém todos os direitos autorais dos textos publicados, conforme a legislação brasileira vigente.
Os direitos autorais para artigos publicados nesta revista são do autor, com direitos de primeira publicação para a revista. Em virtude de aparecerem nesta revista de acesso público, os artigos são de uso gratuito, com atribuições próprias, em aplicações educacionais e não-comerciais. A revista permitirá o uso dos trabalhos publicados para fins não-comerciais, incluindo direito de enviar o trabalho para bases de dados de acesso público.