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.v34i1.6800Keywords:
Interactive use. Diagnostic use. Management control systems. Process innovation. Organizational performance.Abstract
This study analyzes the influence of interactive use and diagnosis of management control systems (SCG) on process innovation and organizational performance in startups. In a complementary way, it analyzes the mediating effect of process innovation on the relationship between the interactive use and diagnosis of SCG and organizational performance. A survey was conducted with Brazilian start-up managers registered in the LinkedIn network, in which a sample of 122 valid responses was obtained. To test the hypotheses the technique of modeling structural equations was applied. The results indicated that the use of SCG diagnosis influences process innovation and organizational performance. The interactive use of SCG also influences organizational performance, but did not present evidence that it influences process innovation. Process innovation had a partial mediating effect on the relationship between diagnostic use of SCG and organizational performance, which was not observed for interactive use. These findings contribute to the flow of research that seeks to explain the effects of SCG on process innovation and organizational performance.
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