Estilo de Liderança, Controle Gerencial e Inovação: Papel das Alavancas de Controle Outros Idiomas

ID:
38050
Resumo:
Fundamentado nas lideranças transformacional e transacional (Bass, 2008) e no modelo de alavancas de controle de Simons (1995), este estudo explora o estilo de liderança como um antecedente da definição de uso do sistema de controle gerencial (SCG) e o papel de seus diferentes tipos de uso na inovação tecnológica. A pesquisa foi operacionalizada por meio de um levantamento com 164 empresas, e os dados foram tratados com emprego da técnica de modelagem de equações estruturais. A liderança transformacional foi comprovada como um antecedente do uso interativo do SCG e do sistema de crenças. Os sistemas de crenças, interativo e de restrições, influencia positivamente a inovação tecnológica. Significa que as empresas que buscam inovar em seus produtos e processos devem investir: (a) na comunicação de valores e nos objetivos relacionados à inovação; (b) em discussões que envolvam diferentes áreas e membros do negócio, considerando inclusive a possibilidade de interagir com agentes externos à empresa; e, ainda, (c) no estabelecimento de limites que especifiquem um campo de ação para os colaboradores, fornecendo foco e gerando condições para que as ações pretendidas sejam desenvolvidas. Esta pesquisa expande o conhecimento sobre SCG indicando suas formas de uso para promover a inovação e obter renovação estratégica.
Citação ABNT:
CRUZ, A. P. C.; FREZATTI, F.; BIDO, D. S. Estilo de Liderança, Controle Gerencial e Inovação: Papel das Alavancas de Controle . Revista de Administração Contemporânea, v. 19, n. 6, p. 772-794, 2015.
Citação APA:
Cruz, A. P. C., Frezatti, F., & Bido, D. S. (2015). Estilo de Liderança, Controle Gerencial e Inovação: Papel das Alavancas de Controle . Revista de Administração Contemporânea, 19(6), 772-794.
DOI:
http://dx.doi.org/10.1590/1982-7849rac2015150099
Link Permanente:
http://www.spell.org.br/documentos/ver/38050/estilo-de-lideranca--controle-gerencial-e-inovacao--papel-das-alavancas-de-controle-/i/pt-br
Tipo de documento:
Artigo
Idioma:
Português
Referências:
Abernethy, M. A.; Bouwens, J.; Lent, L. van (2010). Leadership and control system design. Management Accounting Research, 21(1), 2-16. doi: 10.1016/j.mar.2009.10.002

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: 10.1016/S0361-3682(98)00059-2

Alsalami, E.; Behery, M.; Abdullah, S. (2014). Transformational leadership and its effects on organizational learning and innovation: evidence from Dubai. The Journal of Applied Management and Entrepreneurship, 19(4), 61-82.

Antonakis, J.; Avolio, B. J.; Sivasubramaniam, N. (2003). Context and leadership: an examination of the nine-factor full-range leadership theory using the multifactor leadership questionnaire. The Leadership Quarterly, 14(3), 261-295. doi: 10.1016/S1048-843(03)00030-4

Arjaliès, D.-L.; Mundy, J. (2013). The use of management control systems to manage CSR strategy: a levers of control perspective. Management Accounting Research, 24(4), 284-300. doi: 10.1016/j.mar.2013.06.003

Armbruster, H.; Bikfalvi, A.; Kinkel, S.; Lay, G. (2008). Organizational innovation: The challenge of measuring non-technical innovation in large-scale surveys. Technovation, 28(10), 644-657. doi: 10.1016/j.technovation.2008.03.003

Bass, B. M. (2008). The bass handbook of leadership: theory, research & managerial applications. 4 ed. New York: Free Press.

Bass, B. M.; Riggio, R. E. (2005). Transformational leadership. 2 ed. New York: Psychology Press.

Bisbe, J.; Malagueño, R. (2009). The choice of interactive control systems under different innovation management modes. European Accounting Review, 18(2), 371-405. doi: 10.1080/09638180902863803

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: 10.1016/j.aos.2003.10.010

Bruno-Faria, M. F.; Fonseca, M. V. A. (2014). Cultura de inovação: conceitos e modelos teóricos. Revista de Administração Contemporânea, 18(4), 372-396. Recuperado de http://www.scielo.br/pdf/rac/v18n4/1415-6555-rac-18-04-00372.pdf. doi: 10.1590/19827849rac20141025

Calaça, P. A.; Vizeu, F. (2015). Revisitando a perspectiva de James MacGregor Burns: qual é a ideia por trás do conceito de liderança transformacional? Cadernos EBAPE.BR, 13(1), 121-135. Recuperado de http://www.scielo.br/pdf/cebape/v13n1/1679-3951-cebape-13-01-00121.pdf. doi: 10.1590/1679-395111016

Chin, W. W.; Newsted, P. R. (1999). Structural equation modeling analysis with small samples using partial least squares. In R. H. Hoyle (Ed.), Statistical strategies for small sample research. (pp. 307-341). Thousand Oaks, CA: Sage Publications.

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: 10.1016/j.mar.2013.10.008

Cohen, J. (1977). Statistical power analysis for the behavioral sciences (Revised). New York: Academic Press.

Cohen, J.; Cohen, P.; Wert, S. G.; Aiken, L. S. (2002). Applied multiple regression/correlation analysis for the behavioral sciences. 3 ed. New Jersey: Routledge.

Cummings, L. (1965). Organizational climates for creativity. Academy of Management Journal, 8(3), 220-227. doi: 10.2307/254790

Damanpour, F. (1991). Organizational innovation: a meta-analysis of effects of determinants and moderators. Academy of Management Journal, 34(3), 555-590. doi: 10.2307/256406

Damanpour, F.; Szabat, K. A.; Evan, W. M. (1989). The relationship between types of innovation and organizational performance. Journal of Management Studies, 26(6), 587-602. doi: 10.1111/j.1467-6486.1989.tb00746.x

DeVellis, R. F. (2003). Scale development: theory and applications. 2 ed. Thousand Oaks: Sage Publications, Inc.

Dunk, A. S. (2011). Product innovation, budgetary control, and the financial performance of firms. The British Accounting Review, 43(2), 102-111. doi: 10.1016/j.bar.2011.02.004

Faul, F.; Erdfelder, E.; Lang, A.-G.; Buchner, A. (2007). G*Power 3: a flexible statistical power analysis program for the social, behavioral, and biomedical sciences. Behavior Research Methods, 39(2), 175-191. doi: 10.3758/BF03193146

Fornell, C.; Larcker, D. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39-50. doi: 10.2307/3151312

Freeman, C. (1995). The ‘National System of Innovation' in historical perspective. Cambridge Journal of Economics, 19(1), 5-24.

Frezatti, F.; Bido, D. S. de; Cruz, A. P. C. da; Machado, M. J. C. (2014). O papel do Balanced Scorecard na gestão da inovação. Revista de Administração de Empresas, 54(4), 128-153. doi: 10.1590/S0034-759020140404

Frezatti, F.; Bido, D. S. de; Cruz, A. P. C. da; Machado, M. J. C. (2015). The structure of artefacts of management control in the innovation processo: does exist association with the strategic profile? Brazilian Business Review, 12(1), 128-153. doi: 10.15728/bbr.2015.12.6

García-Morales, V. J.; Jiménez-Barrionuevo, M. M.; Gutiérrez-Gutiérrez, L. (2012). Transformational leadership influence on organizational performance through organizational learning and innovation. Journal of Business Research, 65(7), 1040-1050. doi: 10.1016/j.jbusres.2011.03.005

Gatignon, H.; Xuereb, J.-M. (1997). Strategic orientation of the firm and new product performance. Journal of Marketing Research, 34(1), 77-90. doi: 10.2307/3152066

Gopalakrishnan, S.; Damanpour, F. (1997). A review of innovation research in economics, sociology and technology management. Omega, 25(1), 15-28. doi: 10.1016/S0305-0483(96)00043-6

Gumusluoglu, L.; Ilsev, A. (2009). Transformational leadership, creativity, and organizational innovation. Journal of Business Research, 62(4), 461-473. doi: 10.1016/j.jbusres.2007.07.032

Hair, J. F., Jr.; Hult, G. T. M.; Ringle, C. M.; Sarstedt, M. (2014). A primer on partial least squares structural equation modeling (PLS-SEM). Thousand Oaks, CA: Sage Publications.

Harlez, Y.; Malagueño, R. (in press). Examining the joint effects of strategic priorities, use of management control systems, and personal background on hospital performance. Management Accounting Research. doi:10.1016/j.mar.2015.07.001

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

Howell, J. M.; Avolio, B. J. (1993). Transformational leadership, transactional leadership, locus of control, and support for innovation: key predictors of consolidated-business-unit performance. Journal of Applied Psychology, 78(6), 891-902. doi: 10.1037/0021-9010.78.6.891

Hu, J.; Wang, Z.; Liden, R. C.; Sun, J. (2012). The influence of leader core self-evaluation on follower reports of transformational leadership. The Leadership Quarterly, 23(5), 860-868. doi: 10.1016/j.leaqua.2012.05.004

Jansen, E. P. (2011). The effect of leadership style on the information receivers ’ reaction to management accounting change. Management Accounting Research, 22(2), 105-124. doi: 10.1016/j.mar.2010.10.001

Jarvis, C. B.; Mackenzie, S. B.; Podsakoff, P. M. (2003). A critical review of construct indicators and measurement model misspecification in marketing and consumer research. Journal of Consumer Research, 30(2), 199-218. doi: 10.1086/376806

Malagueño, R.; Bisbe, J. (2010). The role of management accounting and control systems as antecedents of organizational creativity and innovation capabilities. [Working Paper]. Social Science Research Network, Norwick, UK. Retrieved from http://dx.doi.org/10.2139/ssrn.1720989

Malerba, F. (2005). How and why innovation differs across sectors. In J. Fagerberg, D. C. Mowery, & R. R. Nelson (Eds.), The Oxford handbook of innovation. Oxford: Oxford University Press.

Miller, D.; Friesen, P. H. (1982). Innovation in conservative and entrepreneurial firms: two models of strategic momentum. Strategic Management Journal, 3(1), 1-25. doi: 10.1002/smj.4250030102

Netemeyer, R. G.; Bearden, W. O.; Sharma, S. (2003). Scaling procedures: issues and applications. Thousand Oaks, CA: Sage Publications.

Nisiyama, E. K.; Oyadomari, J. C. T. (2012). Sistemas de controle gerencial e o processo de inovação. Revista de Administração e Inovação, 9(1), 105-126. doi: 10.5773/rai.v1i1.634

Northouse, P. G. (2009). Leadership: theory and practice. 5 ed. Los Angeles: Sage Publications.

Organização para a Cooperação Econômica e Desenvolvimento. (2005). Manual de Oslo: diretrizes para coleta e interpretação de dados sobre inovação. 3rd ed. Rio de Janeiro: Autor.

Otley, D. (1994). Management control in contemporary organizations: towards a wider framework. Management Accounting Research, 5(3/4), 289-299. doi: 10.1006/mare.1994.1018

Oyadomari, J. C. T.; Cardoso, R. L.; Silva, B. O. T. S.; Perez, G. (2010). Sistemas de controle gerencial: estudo de caso comparativo em empresas inovadoras no Brasil. Revista Universo Contábil, 6(4), 21-34. doi: 10.4270/ruc.2010429

Podsakoff, P. M.; MacKenzie, S. B.; Podsakoff, N. P. (2012). Sources of method bias in social science research and recommendations on how to control it. Annual Review of Psychology, v. 63, p. 539-569. doi: 10.1146/annurev-psych-120710-100452

Ringle, C. M.; Sarstedt, M.; Straub, D. W. (2012). A critical look at the use of PLS-SEM. MIS Quarterly. MIS Quarterly, 36(1), iii-xiv.

Ringle, C. M.; Wende, S.; Will, A. (2005). SmartPLS (versão 2.0 M3). [Software]. Germany: University of Hamburg. Retrieved from https://www.smartpls.com/smartpls2

Rogers, E. M. (1995). Diffusion of innovations. New York: The Free Press.

Sánchez, M. B. G.; López-Valeiras, E.; Rodríguez-González, E.; Feliu, V. R. (2013). Effect of interactive use of management control systems on innovative and financial performance. Proceedings of Annual Congress of the European Accounting Association, Paris, France, 36.

Simons, R. (1990). The role of management control systems in creating competitive advantage: new perspectives. Accounting, Organizations and Society, 15(1/2), 127-143. doi: 10.1016/03613682(90)90018-P

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

Simons, R. (1995). Levers of control: how managers use innovative control systems to drive strategic renewal. Boston: Harvard Business Press.

Souza, J. C.; Bruno-Faria, M. F. de (2013). Processo de inovação no contexto organizacional: uma análise de facilitadores e dificultadores. Brazilian Business Review, 10(3), 113-136. doi: 10.15728/bbr.2013.10.3.5

Vaccaro, I. G.; Jansen, J. J. P.; Bosch, F. A. J. van den, & Volberda, H. W. (2012). Management innovation and leadership: the moderating role of organizational size. Journal of Management Studies, 49(1), 28-51. doi:10.1111/j.1467-6486.2010.00976.x

Van de Ven, A. H. (1986). Central problems in the management of innovation. Management Science, 32(5), 590-607. doi: 10.1287/mnsc.32.5.590

Vizeu, F. (2011). Uma aproximação entre liderança transformacional e teoria da ação comunicativa. Revista de Administração Mackenzie, 12(1), 53-81. doi: 10.1590/S1678-6971201100010000