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.v34i1.6800Palabras clave:
Uso interativo. Uso diagnóstico. Sistemas de controle gerencial. Inovação de processos. Desempenho organizacional.Resumen
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.
Citas
Adler, P.S., & Chen, C.X. (2011). Combining creativity and control: Understanding individual motivation in large-scale collaborative creativity. Accounting, Organizations and Society, 36(2), 63-85. DOI: https://doi.org/10.1016/j.aos.2011.02.002
Abernethy, M.A., & Brownell, P. (1999). The role of budgets in organizations facing strategic change: an exploratory study. Accounting, Organizations and Society, 24(3), 189-204. DOI: https://doi.org/10.1016/S0361-3682(98)00059-2
Ali, M., Kan, K.A.S., & Sarstedt, M. (2016). Direct and configurational paths of absorptive capacity and organizational innovation to successful organizational performance. Journal of Business Research, 69(11), 5317-5323. DOI: https://doi.org/10.1016/j.jbusres.2016.04.131
Anderson, N., Potočnik, K., & Zhou, J. (2014). Innovation and creativity in organizations: A state-of-the-science review, prospective commentary, and guiding framework. Journal of Management, 40(5), 1297-1333. DOI: https://doi.org/10.1177/0149206314527128
Azar, G., & Drogendijk, R. (2014). Psychic distance, innovation, and firm performance. Management International Review, 54(5), 581-613. DOI: https://doi.org/10.1007/s11575-014-0219-2
Baer, M., & Frese, M. (2003). Innovation is not enough: Climates for initiative and psychological safety, process innovations, and firm performance. Journal of Organizational Behavior: The International Journal of Industrial, Occupational and Organizational Psychology and Behavior, 24(1), 45-68. DOI: https://doi.org/10.1002/job.179
Baron, R.M., & Kenny, D.A. (1986). The moderator–mediator variable distinction in social psychological research. Journal of Personality and Social Psychology, 51(6), 1173-182.
Bedford, D.S. (2015). Management control systems across different modes of innovation: Implications for firm performance. Management Accounting Research, 28(4), 12-30. DOI: https://doi.org/10.1016/j.mar.2015.04.003
Bisbe, J., & Otley, D. (2004). The effects of the interactive use of management control systems on product innovation. Accounting, Organizations and Society, 29(8), 709-737. DOI: https://doi.org/10.1016/j.aos.2003.10.010
Blank, S., & Dorf, B. (2020). The startup owner's manual: The step-by-step guide for building a great company. John Wiley & Sons.
Chenhall, R.H., & Moers, F. (2015). The role of innovation in the evolution of management accounting and its integration into management control. Accounting, Organizations and Society, 47, 1-13. DOI: https://doi.org/10.1016/j.aos.2015.10.002
Chong, K.M., & Mahama, H. (2014). The impact of interactive and diagnostic uses of budgets on team effectiveness. Management Accounting Research, 25(3), 206-222. DOI: https://doi.org/10.1016/j.mar.2013.10.008
Cohen, J. (1988). Statistical power analysis for the behavioral sciences (2nd ed.). New York, NY: Routledge Academic.
Damanpour, F., & Aravind, D. (2012). Managerial innovation: Conceptions, processes and antecedents. Management and Organization Review, 8(2), 423-454. DOI: https://doi.org/10.1111/j.1740-8784.2011.00233.x
Damanpour, F., & Evan, W.M. (1984). Organizational innovation and performance: the problem of "organizational lag". Administrative Science Quarterly, 29(3), 392-409. DOI: https://doi.org/10.2307/2393031
Damanpour, F., Walker, R.M., & Avellaneda, C.N. (2009). Combinative effects of innovation types on organizational performance: A longitudinal study of public services. Journal of Management Studies, 46(4), 650-675. DOI: https://doi.org/10.5465/ambpp.2007.26508201
Darroch, J. (2005). Knowledge management, innovation and firm performance. Journal of Knowledge Management, 9(3), 101-115. DOI: https://doi.org/10.1108/13673270510602809
Davila, A., Epstein, M.J., & Shelton, R. (2006). Making innovation work: how to manage it, measure it and profit from it. Upper Saddle River, NJ: Wharton School.
Davila, A., Foster, G., & Oyon, D. (2009). Accounting and control, entrepreneurship and innovation: Venturing into new research opportunities. European Accounting Review, 18(2), 281-311. DOI: https://doi.org/10.1080/09638180902731455
Degenhart, L., & Beuren, I. M. (2019). Consolidação do modelo das alavancas de controle de Simons: Análise sob a lente da Teoria Ator-Rede. Advances in Scientific and Applied Accounting, 12(1), 004-023. DOI: https://doi.org/10.14392/asaa.201911004-023
Fávero, L.P., & Belfiore, P. (2017). Manual de análise de dados: Estatística e modelagem multivariada com Excel®, SPSS® e Stata®. Rio de Janeiro: Elsevier.
Ferreira, A., Moulang, C., & Hendro, B. (2010). Environmental management accounting and innovation: an exploratory analysis. Accounting, Auditing & Accountability Journal, 23(7), 920-948. DOI: https://doi.org/10.1108/09513571011080180
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: https://doi.org/10.1177/002224378101800104
Gunday, G., Ulusoy, G., Kilic, K., & Alpkan, L. (2011). Effects of innovation types on firm performance. International Journal of Production Economics, 133(2), 662-676. DOI: https://doi.org/10.1016/j.ijpe.2011.05.014
Hair Jr, J.F., Hult, G.T.M., Ringle, C., & Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (PLS-SEM). Los Angeles: Sage.
Helfat, C.E., & Peteraf, M.A. (2003). The dynamic resource‐based view: Capability lifecycles. Strategic Management Journal, 24(10), 997-1010. DOI: https://doi.org/10.1002/smj.332
Henri, J.F. (2006). Management control systems and strategy: A resource-based perspective. Accounting, Organizations and Society, 31(6), 529-558. DOI: https://doi.org/10.1016/j.aos.2005.07.001
Hofmann, S., Wald, A., & Gleich, R. (2012). Determinants and effects of the diagnostic and interactive use of control systems: An empirical analysis on the use of budgets. Journal of Management Control, 23(3), 153-182. DOI: https://doi.org/10.1007/s00187-012-0156-9
Huang, H.C., Lai, M.C., & Lo, K.W. (2012). Do founders' own resources matter? The influence of business networks on start-up innovation and performance. Technovation, 32(5), 316-327. DOI: https://doi.org/10.1016/j.technovation.2011.12.004
Jacomossi, F.A., & Silva, M.Z. (2016). Influência da incerteza ambiental na utilização de sistemas de controle gerencial em uma instituição de ensino superior. REGE-Revista de Gestão, 23(1), 75-85. DOI: https://doi.org/10.1016/j.rege.2015.10.003
Joshi, M.P., Kathuria, R., & Porth, S.J. (2003). Alignment of strategic priorities and performance: an integration of operations and strategic management perspectives. Journal of Operations Management, 21(3), 353-369. DOI: https://doi.org/10.1016/S0272-6963(03)00003-2
Kafouros, M.I., Buckley, P.J., Sharp, J.A., & Wang, C. (2008). The role of internationalization in explaining innovation performance. Technovation, 28(1-2), 63-74. DOI: https://doi.org/10.1016/j.technovation.2007.07.009
Klomp, L., & Van Leeuwen, G. (2001). Linking innovation and firm performance: a new approach. International Journal of the Economics of Business, 8(3), 343-364. DOI: https://doi.org/10.1080/13571510110079612
Lopes, I.F., Beuren, I.M., & Gomes, T. (2019). Influência do uso do sistema de controle gerencial e da estratégia organizacional no desempenho da inovação. Revista Universo Contábil, 15(1), 85-105. DOI: http://dx.doi.org/10.4270/ruc.2019105
Lopes, I.F., Beuren, I.M., & Martins, G.D. (2018). Alinhamento entre uso de instrumentos do sistema de controle gerencial e inovação de produtos e processos. Revista Organizações em Contexto, 14(27), 1-27. DOI: https://doi.org/10.15603/1982-8756/roc.v14n27p1-27
Lopez-Valeiras, E., Gonzalez-Sanchez, M.B., & Gomez-Conde, J. (2016). The effects of the interactive use of management control systems on process and organizational innovation. Review of Managerial Science, 10(3), 487-510. DOI: https://doi.org/10.1007/s11846-015-0165-9
Merchant, K.A., & Van der Stede, W.A. (2007). Management control systems: performance measurement, evaluation and incentives. Harlow: Pearson Education.
Moroni, I., Arruda, A., & Araujo, K. (2015). The design and technological innovation: how to understand the growth of startups companies in competitive business environment. Procedia Manufacturing, 3, 2199-2204. DOI: https://doi.org/10.1016/j.promfg.2015.07.361
Mundy, J. (2010). Creating dynamic tensions through a balanced use of management control systems. Accounting, Organizations and Society, 35(5), 499-523. DOI: https://doi.org/10.1016/j.aos.2009.10.005
Naranjo-Valencia, J.C., Jiménez-Jiménez, D., & Sanz-Valle, R. (2016). Studying the links between organizational culture, innovation, and performance in Spanish companies. Revista Latinoamericana de Psicología, 48(1), 30-41. DOI: https://doi.org/10.1016/j.rlp.2015.09.009
Nieto, M.J., & Santamaría, L. (2010). Technological collaboration: bridging the innovation gap between small and large firms. Journal of Small Business Management, 48(1), 44-69. DOI: https://doi.org/10.1111/j.1540-627X.2009.00286.x
Nisiyama, E.K., Oyadomari, J.C.T., Yen-Tsang, C., & Aguiar, A.B. (2016). O uso dos sistemas de controle gerencial e técnicas de gestão operacional. Brazilian Business Review, 13(2), 57-83. DOI: https://doi.org/10.15728/bbr.2016.13.2.3
Otley, D. (1999). Performance management: a framework for management control systems research. Management Accounting Research, 10(4), 363-382. DOI: https://doi.org/10.1006/mare.1999.0115
Parasuraman, A. (2010). Service productivity, quality and innovation. International Journal of Quality and Service Sciences, 2(3), 277-286. DOI: https://doi.org/10.1108/17566691011090026
Perin, B. (2016). A revolução das Startups: o novo mundo de empreendedorismo de alto impacto. Rio de Janeiro: Alta Books.
Podsakoff, P.M., MacKenzie, S.B., Lee, J.Y., & Podsakoff, N.P. (2003). Common method biases in behavioral research: A critical review of the literature and recommended remedies. Journal of Applied Psychology, 88(5), 879-903. DOI: https://doi.org/10.1037/0021-9010.88.5.879
Prajogo, D.I. (2016). The strategic fit between innovation strategies and business environment in delivering business performance. International Journal of Production Economics, 171 (2), 241-249. DOI: https://doi.org/10.1016/j.ijpe.2015.07.037
Prajogo, D.I., & Ahmed, P.K. (2006). Relationships between innovation stimulus, innovation capacity, and innovation performance. R&D Management, 36(5), 499-515. DOI: https://doi.org/10.1111/j.1467-9310.2006.00450.x
Raymond, L., & St-Pierre, J. (2010). R&D as a determinant of innovation in manufacturing SMEs: An attempt at empirical clarification. Technovation, 30(1), 48-56. DOI: https://doi.org/10.1016/j.technovation.2009.05.005
Richard, P.J., Devinney, T.M., Yip, G.S., & Johnson, G. (2009). Measuring organizational performance: Towards methodological best practice. Journal of Management, 35(3), 718-804. DOI: https://doi.org/10.1177/0149206308330560
Ries, E. (2012). A Startup Enxuta: como os empreendedores atuais utilizam a inovação contínua para criar empresas extremamente bem-sucedidas. São Paulo: Lua de Papel.
Ringle, C.M., Silva, D., & Bido, D.D.S. (2014). Modelagem de equações estruturais com utilização do SmartPLS. Revista Brasileira de Marketing, 13(2), 56-73. DOI: https://doi.org/10.5585/remark.v13i2.2717
Sadikoglu, E., & Zehir, C. (2010). Investigating the effects of innovation and employee performance on the relationship between total quality management practices and firm performance: An empirical study of Turkish firms. International Journal of Production Economics, 127(1), 13-26. DOI: https://doi.org/10.1016/j.ijpe.2010.02.013
Sakka, O., Barki, H., & Côté, L. (2013). Interactive and diagnostic uses of management control systems in IS projects: antecedents and their impact on performance. Information & Management, 50(6), 265-274. DOI: https://doi.org/10.1016/j.im.2013.02.008
Santos, B.L., & Peffers, K. (1995). Rewards to investors in innovative information technology applications: First movers and early followers in ATMs. Organization Science, 6(3), 241-259. DOI: https://doi.org/10.1287/orsc.6.3.241
Simons, R. (1995). Levers of Control: How managers use innovative control systems to drive strategic renewal. Boston, MA: Harvard Business School Press.
Sisaye, S., & Birnberg, J. (2010). Extent and scope of diffusion and adoption of process innovations in management accounting systems. International Journal of Accounting & Information Management, 18(2), 118-139. DOI: https://doi.org/10.1108/18347641011048110
Speklé, R.F., Van Elten, H.J., & Widener, S.K. (2017). Creativity and control: a paradox—evidence from the levers of control framework. Behavioral Research in Accounting, 29(2), 73-96. DOI: https://doi.org/10.2308/bria-51759
Subramaniam, M., & Youndt, M.A. (2005). The influence of intellectual capital on the types of innovative capabilities. Academy of Management Journal, 48(3), 450-463. DOI: https://doi.org/10.5465/amj.2005.17407911
Su, S., Baird, K., & Schoch, H. (2015). The moderating effect of organisational life cycle stages on the association between the interactive and diagnostic approaches to using controls with organisational performance. Management Accounting Research, 26(1), 40-53. DOI: https://doi.org/10.1016/j.mar.2014.09.001
Verhees, F.J., Meulenberg, M.T., & Pennings, J.M. (2010). Performance expectations of small firms considering radical product innovation. Journal of Business Research, 63(7), 772-777. DOI: https://doi.org/10.1016/j.jbusres.2009.06.006
Wang, Z., & Wang, N. (2012). Knowledge sharing, innovation and firm performance. Expert Systems With Applications, 39(10), 8899-8908. DOI: https://doi.org/10.1016/j.eswa.2012.02.017
Widener, S.K. (2007). An empirical analysis of the levers of control framework. Accounting, Organizations and Society, 32(7-8), 757-788. DOI: https://doi.org/10.1016/j.aos.2007.01.001
Wijethilake, C., Munir, R., & Appuhami, R. (2018). Environmental innovation strategy and organizational performance: Enabling and controlling uses of management control systems. Journal of Business Ethics, 151(4), 1139-1160. DOI: https://doi.org/10.1007/s10551-016-3259-7
Ylinen, M., & Gullkvist, B. (2014). The effects of organic and mechanistic control in exploratory and exploitative innovations. Management Accounting Research, 25(1), 93-112. DOI: https://doi.org/10.1016/j.mar.2013.05.001
Yoshikuni, A.C., Favaretto, J.E.R., Albertin, A.L., & Meirelles, F.D.S. (2018). As influências dos sistemas de informação estratégicos na relação da inovação e desempenho organizacional. BBR. Brazilian Business Review, 15(5), 444-459. DOI: https://doi.org/10.15728/bbr.2018.15.5.3
Publicado
Cómo citar
Número
Sección
Licencia
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.