Efeito da Percepção Habilitante dos Sistemas de Custeio pelos Gestores no Desempenho de suas Tarefas Outros Idiomas

ID:
48156
Resumo:
Este estudo objetiva analisar o efeito da percepção habilitante dos sistemas de custeio pelos gestores no desempenho de suas tarefas, mediada pela intensidade de uso dos sistemas de custeio e do nível de empowerment psicológico. A pesquisa foi realizada por meio de um levantamento em 62 empresas listadas no Perfil das Empresas com Projetos Aprovados ou em Implantação na Zona Franca de Manaus, de 2014. Para analisar as hipóteses replicadas do estudo de Mahama e Cheng (2013), utilizou-se a técnica de Modelagem de Equações Estruturais. Os resultados da pesquisa mostram que a percepção habilitante dos sistemas de custeio pelos gestores não afeta sua intensidade de uso, mas impacta o empowerment psicológico, e esses e reflete, diretamente, no desempenho de tarefas, o que indica que, quanto maior for o empowerment, maior será o desempenho dos gestores. Conclui-se que o modelo suporta, parcialmente, as relações delineadas e que os antecedentes relacionados aos sistemas de custeio necessitam de maior aprofundamento nos estudos.
Citação ABNT:
SOUZA, G. E.; ANZILAGO, M.; BEUREN, I. M. Efeito da Percepção Habilitante dos Sistemas de Custeio pelos Gestores no Desempenho de suas Tarefas. Contabilidade, Gestão e Governança, v. 20, n. 3, p. 416-441, 2017.
Citação APA:
Souza, G. E., Anzilago, M., & Beuren, I. M. (2017). Efeito da Percepção Habilitante dos Sistemas de Custeio pelos Gestores no Desempenho de suas Tarefas. Contabilidade, Gestão e Governança, 20(3), 416-441.
DOI:
http://dx.doi.org/10.21714/1984-3925_2017v21n3a6
Link Permanente:
http://www.spell.org.br/documentos/ver/48156/efeito-da-percepcao-habilitante-dos-sistemas-de-custeio-pelos-gestores-no-desempenho-de-suas-tarefas/i/pt-br
Tipo de documento:
Artigo
Idioma:
Português
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