INFLUÊNCIA DO DESENHO DOS SISTEMAS DE CONTROLE GERENCIAL NO DESEMPENHO DE TAREFAS MEDIADO PELA APRENDIZAGEM ORGANIZACIONAL

Autores

  • Vanderlei dos Santos Universidade do Estado de Santa Catarina - UDESC
  • Ilse Maria Beuren Universidade Federal de Santa Catarina - UFSC
  • Viviane Theiss Universidade Federal de Santa Catarina - UFSC
  • Tayse Gomes Universidade Federal de Santa Catarina - UFSC

DOI:

https://doi.org/10.22561/cvr.v32i1.5632

Palavras-chave:

Desenho dos sistemas de controle gerencial, Aprendizagem organizacional, Desempenho de tarefas

Resumo

O estudo analisa a influência do desenho dos sistemas de controle gerencial (SCG) no desempenho de tarefas mediado pela aprendizagem organizacional. O desenho do SCG foi analisado a partir das características de escopo, tempestividade, agregação e integração das informações. Para o construto de aprendizagem organizacional, consideraram-se as dimensões de distribuição de informação e memória organizacional. Uma pesquisa de levantamento foi realizada com gestores de empresas de grande porte, selecionados pelo LinkedIn, e a amostra compõe-se dos 165 questionários válidos. Na análise dos dados utilizaram-se estatísticas descritivas e para testar as hipóteses aplicou-se a técnica de Modelagem de Equações Estruturais. Os resultados mostraram que as características informacionais presentes no desenho dos SCG contribuem para o processo de aprendizagem das organizações e para melhorar o desempenho de tarefas dos gestores. As características de escopo, tempestividade, agregação e integração das informações apresentam efeitos distintos e complementares na geração de conhecimento e no suporte às atividades dos gestores. Especificamente, o estudo evidencia que tanto o desenho dos SCG sob as características de escopo e tempestividade quanto a aprendizagem organizacional estão associadas positivamente ao desempenho de tarefas. A aprendizagem organizacional medeia parcialmente a relação entre desenho dos SCG e desempenho dos gestores. A associação direta e positiva entre desenho dos SCG e aprendizagem organizacional compele as empresas a configurar os SCG de modo que ofereçam informações amplas, agregadas e em tempo hábil para que o processo de aprendizagem ocorra e se reflita em melhora no desempenho de tarefas.

Biografia do Autor

Vanderlei dos Santos, Universidade do Estado de Santa Catarina - UDESC

Doutor em Contabilidade pela Universidade Federal de Santa Catarina – UFSC. Professor da Universidade do Estado de Santa Catarina – UDESC.

Ilse Maria Beuren, Universidade Federal de Santa Catarina - UFSC

Doutora em Controladoria e Contabilidade pela FEA/USP. Professora do Programa de Pós-Graduação em Contabilidade da Universidade Federal de Santa Catarina – UFSC.

Viviane Theiss, Universidade Federal de Santa Catarina - UFSC

Doutora em Contabilidade pela Universidade Federal de Santa Catarina – UFSC.

Tayse Gomes, Universidade Federal de Santa Catarina - UFSC

Mestre em Contabilidade pela Universidade Federal de Santa Catarina – UFSC.

Referências

Ansari, S.L. (1977). An integrated approach to control system design. Accounting, Organizations and Society, 2(2), 101-112. https://doi.org/10.1016/0361-3682(77)90027-7

Appuhami, R. (2019). Exploring the relationship between strategic performance measurement systems and managers' creativity: the mediating role of psychological empowerment and organisational learning. Accounting & Finance, 59(4), 2201-2233. https://doi.org/10.1111/acfi.12287

Argyris, C., & Schön, D.A. (1978). Organizational learning: a theory of action perspective. Philippines: Addison-Wesley. Retrieved March 02, 2017, from http://www.jstor.org/stable/40183951

Argyris, C. (1977). Double loop learning of organizations, Harvard Business Review, sect-oct, 59-72.

Bagorogoza, J., & Waal, A. (2010). The role of knowledge management in creating and sustaining high performance organisations: The case of financial institutions in Uganda. World Journal of Entrepreneurship, Management and Sustainable Development, 6(4), 307-324. https://doi.org/10.1108/20425961201000023

Barclay, D., Higgins, C., & Thompson, R. (1995). The Partial Least Squares (PLS) approach to causal modeling: Personal computer adoption and use as an illustration. Technology Studies, 2(2), 285-309.

Baron, R.M., & Kenny, D.A. (1986). The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51(6), 1173-1182. https://doi.org/10.1037//0022-3514.51.6.1173

Batac, J. & Carassus, D. (2009). Interactions between control and organizational learning in the case of a municipality: A comparative study with Kloot (1997). Management Accounting Research. 20(1), 102-116. https://doi.org/10.1016/j.mar.2008.11.001

Bedford, D.S. (2015). Management control systems across different modes ofinnovation: Implications for firm performance. Management Accounting Research, 28(1), 12-30. https://doi.org/10.1016/J.MAR.2015.04.003

Borman, W.C., & Motowidlo, S.J. (1993). Expanding the criterion domain to include elements of contextual performance. In: Schmitt, N., & Borman, W.C. (Eds.). Personnel selection in organizations (p. 71-98). San Francisco: Jossey-Bass.

Burney, L.L., Radtke, R.R., & Widener, S.K. (2017). The intersection of “bad apples” “bad barrels,” and the enabling use of performance measurement systems. Journal of Information Systems, 31(2), 25-48. https://doi.org/10.2308/isys-51624

Camps, J., Oltra, V., Aldás‐Manzano, J., Buenaventura‐Vera, G., & Torres‐Carballo, F. (2016). Individual performance in turbulent environments: The role of organizational learning capability and employee flexibility. Human Resource Management, 55(3), 363-383. https://doi.org/10.1002/hrm.21741

Chenhall, R.H. (2003). Management control systems desenho within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2-3), 127-168. https://doi.org/10.1016/S0361-3682(01)00027-7

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. https://doi.org/10.1016/j.aos.2004.08.001

Chenhall, R.H., & Morris, D. (1986). The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems. The Accounting Review, 61(1), 16-35. https://www.jstor.org/stable/247520

Chin, W.W. (1998). The partial least squares approach to structural equation modeling. In: Marcoulides, G.A. (Ed.). Methodology for business and management. Modern Methods for Business Research (pp. 295-336). New Jersey: Lawrence Erlbaum Associates Publishers

Chung, H.F., Ding, Z., & Ma, X. (2019). Organisational learning and export performance of emerging market entrepreneurial firms. European Journal of Marketing, 53(2), 257-278. https://doi.org/10.1108/EJM-08-2017-0496

Dekoulou, P., & Trivellas, P. (2015). Measuring the impact of learning organization on job satisfaction and individual performance in Greek advertising sector. Procedia-Social and Behavioral Sciences, 175(1), 367-375. https://doi.org/10.1016/j.sbspro.2015.01.1212

Dirani, K.M. (2009). Measuring the learning organization culture, organizational commitment and job satisfaction in the Lebanese banking sector. Human Resource Development International, 12(2), 189-208. https://doi.org/10.1080/13678860902764118

Faul, F., Erdfelder, E., Buchner, A., & Lang, A.G. (2009). Statistical power analyses using G* Power 3.1: Tests for correlation and regression analyses. Behavior Research Methods, 41(4), 1149-1160. https://doi.org/10.3758/BRM.41.4.1149

Fornell, C., & Larcker, D.F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 38-50. https://doi.org/10.1177/002224378101800104

Ghasemi, R., Habibi, H.R., Ghasemlo, M., & Karami, M. (2019). The effectiveness of management accounting systems: evidence from financial organizations in Iran. Journal of Accounting in Emerging Economies, 9(2), 182-207. https://doi.org/10.1108/JAEE-02-2017-0013

Hall, M. (2008). The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance. Accounting, Organizations and Society, 33(2/3), 141-163. https://doi.org/10.1016/j.aos.2007.02.004

Hall, M. (2011). Do comprehensive performance measurement systems help or hinder managers’ mental model development? Management Accounting Research, 22(2), 68-83. https://doi.org/10.1016/j.mar.2010.10.002

Hair Jr, J.F., Hult, T.M., Ringle, C.M., & Sarstedt, M.A. (2014). Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). Los Angeles: Sage.

Harman, H.H. (1976). Modern factor analysis. Chicago, IL: University of Chicago press.

Hendri, M.I. (2019). The mediation effect of job satisfaction and organizational commitment on the organizational learning effect of the employee performance. International Journal of Productivity and Performance Management, 68(7), 1208-1234. https://doi.org/10.1108/IJPPM-05-2018-0174

Henri, J.F. (2006). Management control systems and strategy: A resource-based perspective. Accounting, Organizations and Society, 31(6), 529-558. https://doi.org/10.1016/j.aos.2005.07.001

Hou, C.K. (2012). Examining the effect of user satisfaction on system usage and individual performance with business intelligence systems: An empirical study of Taiwan's electronics industry. International Journal of Information Management, 32(6), 560-573. https://doi.org/10.1016/j.ijinfomgt.2012.03.001

Huber, G.P. (1991). Organizational learning: The contributing processes and the literatures. Organization Science, 2 (Special Issue), 88-115. https://doi.org/10.1287/orsc.2.1.88

Kathuria, R., & Davis, E.B. (2001). Quality and work force management practices: The managerial performance implication. Production and Operations Management, 10(4), 460-477. https://doi.org/10.1111/j.1937-5956.2001.tb00087.x

Klem, L. (2006). Structural equation modeling. In: Grimm, L.G., & Yarnold, P.R. (Eds.). Reading and understanding more multivariate statistics (pp. 227-260). Washington: American Psychological Association.

Kloot, L. (1997). Organizational learning and management control systems: responding to environmental change. Management Accounting Research, 8(1), 47-73. https://doi.org/10.1006/mare.1996.0033

Mahama, H., & Cheng, M.M. (2013). The effect of managers' enabling perceptions on costing system use, psychological empowerment, and task performance. Behavioral Research in Accounting, 25(1), 89-114. https://doi.org/10.2308/bria-50333

Mallén, F., Chiva, R., Alegre, J., & Guinot, J. (2015). Are altruistic leaders worthy? The role of organizational learning capability. International Journal of Manpower, 36(3), 271-295. https://doi.org/10.1108/IJM-09-2013-0212

Malmi, T., & Brown, D. A. (2008). Management control systems as a package: opportunities, challenges and research directions. Management Accounting Research, 19(4), 287-300. https://doi.org/10.1016/j.mar.2008.09.003

Mantok, S., Sekhon, H., Sahi, G.K., & Jones, P. (2019). Entrepreneurial orientation and the mediating role of organisational learning amongst Indian S-SMEs. Journal of Small Business and Enterprise Development, 26(5), 641-660. https://doi.org/10.1108/JSBED-07-2018-0215

Merchant, K.A., & Van Der Stede, W.A. (2007). Management Control Systems. Edinburgh Gate: Pearson Education.

Michna, A. (2009). The relationship between organizational learning and SME performance in Poland. Journal of European Industrial Training, 33(4), 356-370. https://doi.org/10.1108/03090590910959308

Mohammad, H.I. (2019). Mediating effect of organizational learning and moderating role of environmental dynamism on the relationship between strategic change and firm performance. Journal of Strategy and Management, 12(2), 275-297. https://doi.org/10.1108/JSMA-07-2018-0064

Motowidlo, S.J., & Van Scotter, J.R. (1994). Evidence that task performance should be distinguished from contextual performance. Journal of Applied Psychology, 79(4), 475-480. https://doi.org/10.1037/0021-9010.79.4.475

Oyadomari, J.C.T., Frezatti, F., Mendonça Neto, O.R., Cardoso, R.L., & Bido, D.S. (2011). Uso do sistema de controle gerencial e desempenho: um estudo em empresas brasileiras sob a perspectiva da resour ces-based view. REAd. Revista Eletrônica de Administração, 17(2), 298-329. https://doi.org/10.1590/S1413-23112011000200001v

Pham, L.T., & Hoang, H.V. (2019). The relationship between organizational learning capability and business performance. Journal of Economics and Development, 21(2), 259-269. https://doi.org/10.1108/JED-10-2019-0041

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. https://doi.org/10.1037/0021-9010.88.5.879

Pradhan, R.K., Jena, L.K., & Singh, S.K. (2017). Examining the role of emotional intelligence between organizational learning and adaptive performance in Indian manufacturing industries. Journal of Workplace Learning, 29(3), 235-247. https://doi.org/10.1108/JWL-05-2016-0046

Ringle, C.M., Silva, D., & Bido, D.S. (2014). Modelagem de equações estruturais com utilização do SmartPLS. Revista Brasileira de Marketing, 13(2), 56-73. https://doi.org/10.5585/remark.v13i2.2717

Rompho, B., & Siengthai, S. (2012). Integrated performance measurement system for firm’s human capital building. Journal of Intellectual Capital, 13(4), 482-514. https://doi.org/10.1108/14691931211276106

Rose, R.C., Kumar, N., & Pak, O.G. (2009). The effect of organizational learning on organizational commitment, job satisfaction and work performance. Journal of Applied Business Research, 25(6), 55-66. http://dx.doi.org/10.19030/jabr.v25i6.995

Santos, V., Beuren, I.M., & Issifou, M. (2019). Efeitos da avaliação de desempenho na performance gerencial mediada pelo feedback e sistema de recompensas. Revista Contabilidade, Gestão e Governança, 22(1), 38-58. http://dx.doi.org/10.21714/1984-3925_2019v22n1a3

Shields, M.D., Deng, F.J., & Kato, Y. (2000). The desing and effects of control systems: Tests of direct- and indirect-effects models. Accounting, Organizations and Society, 25(2), 185-202. https://doi.org/10.1016/S0361-3682(99)00041-0

Simons, R. (1990). The role of management control systems in creating competitive advantage: New perspectives. Accounting, Organizations and Society, 15(1), 127-143. https://doi.org/10.1016/0361-3682(90)90018-P

Simons, R. (1991). Strategic orientation and top management attention to control systems. Strategic Management Journal, 12(1), 49-62. https://doi.org/10.1002/smj.4250120105

Souza, G.E., & Beuren, I.M. (2018). Reflexos do sistema de mensuração de desempenho habilitante na performance de tarefas e satisfação no trabalho. Revista Contabilidade & Finanças, 29(77), 194-212. https://doi.org/10.1590/1808-057x201805850

Tsui, J.S.L, (2001). The impact of culture on the relationship between budgetary participation, management accounting systems, and managerial performance: An analysis of Chinese and Western managers. The International Journal of Accounting, 36(2), 125-146. https://doi.org/10.1016/S0020-7063(01)00101-7

Wåhlberg, A.E., & Poom, L. (2015). An empirical test of nonresponse bias in internet surveys. Basic and Applied Social Psychology, 37(6), 336-347. https://doi.org/10.1080/01973533.2015.1111212

Wang, A., & Dyball, M. C. (2019). Management controls and their links with fairness and performance in inter‐organisational relationships. Accounting & Finance, 59(3), 1835-1868. https://doi.org/10.1111/acfi.12408

Wee, S.H., Foong, S.Y., & Tse, M.S.C. (2014). Management control systems and organisational learning: The effects of desing and use. Accounting Research Journal, 27(2), 169-187. 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), 757-788. https://doi.org/10.1016/j.aos.2007.01.001

Yuliansyah, Y., & Jermias, J. (2018). Strategic performance measurement system, organizational learning and service strategic alignment. International Journal of Ethics and Systems, 34(4), 564-592. https://doi.org/10.1108/IJOES-07-2018-0102

Downloads

Publicado

2021-03-02

Como Citar

SANTOS, V. dos .; BEUREN, I. M.; THEISS, V.; GOMES, T. INFLUÊNCIA DO DESENHO DOS SISTEMAS DE CONTROLE GERENCIAL NO DESEMPENHO DE TAREFAS MEDIADO PELA APRENDIZAGEM ORGANIZACIONAL. Contabilidade Vista & Revista, [S. l.], v. 32, n. 1, p. 132–159, 2021. DOI: 10.22561/cvr.v32i1.5632. Disponível em: https://revistas.face.ufmg.br/index.php/contabilidadevistaerevista/article/view/5632. Acesso em: 28 dez. 2024.

Artigos mais lidos pelo mesmo(s) autor(es)

1 2 3 > >>