Effects of the Management Control System in Unethical Behaviors Outros Idiomas

ID:
52731
Resumo:
PURPOSE – This study investigates which dimensions of the management control system (MCS) increase the perception of organizational justice and reduce unethical behavior in the perception of managers. The purpose of this paper is to validate the theoretical model of the study of Langevin and Mendoza (2012), testing the theoretical hypotheses formulated by the authors. DESIGN/METHODOLOGY/APPROACH – A survey was performed in companies listed among the Best and Largest of Exame Magazine, and the sample is composed of 102 respondents of the research, which consists of 41 assertions. FINDINGS – The results of the structural equation modeling show that the definition of objectives increases the perception of procedural justice, but the same was not observed regarding the remuneration of the managers. Likewise, disregarding aspects that are uncontrollable by managers in performance evaluation does not lead to the perception of procedural and distributive justice. However, feedback quality leads to the understanding that the MCS is fair. Perception of procedural and distributive justice was also observed in the use of multiple measures of performance by the company. RESEARCH LIMITATIONS/IMPLICATIONS – Other factors that have not been investigated may interfere with and contribute to the reduction of unethical behavior (budget slack and data manipulation). ORIGINALITY/VALUE – The only variable that interferes in the reduction of unethical behavior is feedback quality. The non-confirmation of all the hypotheses instigates the replication of the research in other contexts for empirical validation of the theoretical model ofLangevin and Mendoza (2012
Citação ABNT:
KLEIN, L.; BEUREN, I. M.; VESCO, D. D. Effects of the Management Control System in Unethical Behaviors. Revista de Administração, v. 54, n. 1, p. 54-76, 2019.
Citação APA:
Klein, L., Beuren, I. M., & Vesco, D. D. (2019). Effects of the Management Control System in Unethical Behaviors. Revista de Administração, 54(1), 54-76.
DOI:
https://doi.org/10.1108/RAUSP-06-2018-0036
Link Permanente:
http://www.spell.org.br/documentos/ver/52731/effects-of-the-management-control-system-in-unethical-behaviors/i/pt-br
Tipo de documento:
Artigo
Idioma:
Inglês
Referências:
Ackroyd, S.; Thompson, P. (1999), Organizational Misbehaviour. Sage, London.

Anthony, R.N. (1965), Planning and Control Systems: A Framework for Analysis. Harvard Business School, Boston.

Anthony, R.N.; Govindarajan, v. (2006), Sistemas de Controle Gerencial. Atlas, São Paulo.

Beuren, I.M.; Altoé, SM.L.; Dal Vesco, D.G. (2016). Percepção de justiça e comportamento de cidadania organizacional: um estudo na perspectiva do sistema de mensuração de desempenho estratégico. Cuadernos de Administración, v. 28n, n. 51, pp. 133-157.

Beuren, I.M.; Amaro, H.D.; Silva, P. Y.C. (2015). Percepção dos gestores em relação ao princípio da controlabilidade Para o alcance da justiça organizacional. REAd Revista Eletrônica de Administração, Porto Alegre, v. 21, n. 2, pp. 378-405.

Beuren, I.M.; Beck, F.; Popik, F. (2015). Do shared interests affect the accuracy of budgets? Revista Contabilidade and Finanças, v. 26, n. 67, pp. 11-26.

Beuren, I.M.; Klein, L.; Lara, F.L.; Almeida, L.B. (2016). Percepção de justiça nos sistemas de controle gerencial aumenta comprometimento e confiança dos gestores? Revista de Administração Contemporânea, v. 20, n. 2, pp. 216-237.

Beuren, I.M.; Kreuzberg, F.; Franz, L. (2016). Percepção de justiça processual na avaliação de desempenho: uma análise à luz da incerteza e da tolerância à ambigüidade. Advances in Scieniific and Applied Accounting, v. 9, n. 1, pp. 3-21.

Bido, D.S.; Silva, D.; Souza, C.A.; Codoy, A.S. (2010). Mensuração com indicadores formativos nas pesquisas em administração de empresas: Como lidar com a multicolinearidade entre eles? Administração: Ensino e Pesquisa, v. 11, n. 2, pp. 245-269.

Bollen, K.A.; Long, J.S. (1992). Tests for structural equation models: introduction. Sociological Methods and Research, v. 21, n. 2, pp. 123-131.

Burkert, M.; Fischer, F. M.; Schaffer, U. (2011). Application of the controllability principie and managerial performance: the role of role perceptions. Management Accounting Research, v. V. 22, n. 3, pp. 143-159.

Burney, LL.; Henle, C.A.; Widener, S.K. (2009). A path model examining the relations among strategic performance measurement system characteristics, organizational justice, and extraand in-role performance. Accounting, Organizations and Society, v. 34, n. 3/4, pp. 305-321.

Buzzi, D.M.; Santos, v. ; Beuren, I.M.; Faveri, D.E. (2014). Relação da folga orçamentária com participação e ênfase no orçamento e assimetria da informação. Revista Universo Contábil, v. 10, n. 1, pp. 6-27.

Campana, A.N.; Tavares, M.C.; Silva, D. (2009). Modelagem de equações estruturais: apresentação de uma abordagem estatística multivariada Para pesquisas em educação física. Motricidade, v. 5, n. 4, pp. 59-80.

Chenhall, R.H. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, v. 28, n. 2/3, pp.127-168.

Chong, V. K.; Strauss, R. (2017). Participative budgeting: the effects of budget emphasis, information asymmetry and procedural justice on slack-additional evidence. Asia-Pacific Management Accounting ]ournal, v. 12, n. 1, pp. 181-220.

Cohen-Charash, Y.; Spector, P.E. (2001). The role of justice in organizations: a meta-analysis. Organizational Behavior and Human Decision Processes, v. 86, n. 2, pp. 278-321.

Cohen, J. (1988), Statistical Power Analysis for the Behavioral Sciences. 2 ed. Psychology Press, New York, NY.

Colquitt, J.A. (2001). On the dimensionality of organizational justice: a construct validation of a measure. ]oumal of Applied Psychology, v. 86, n. 3, pp. 386-400.

Colquitt, J.A. and Jackson, C.L. (2006). Justice in teams: the context sensitivity of justice rules across individual and team contexts. ]ournal of Applied Social Psychology, v. 36, n. 4, pp. 868-899.

Colquitt, J.A.; Conlon, D.E.; Wesson, M.J.; Porter, C.O.L.H.; NG, K.Y. (2001). Justice at the millennium: a meta-analytic review of 25 years of organizational justice research. ]ournal of Applied Psychology, v. 86, n. 3, pp. 425-445.

Condé, R.A.D. (2013). Fraudes corporativas: um estudo de casos múltiplos à luz da teoria dos escàndalos corporativos. Dissertação (Mestrado em Ciências Contábeis), Faculdade de Administração e Finanças da UERJ, Rio de Janeiro.

Cugueró-Escofet, N.; Rosanas, J.M. (2017). The ethics of metrics: overcoming the dysfunctional effects of performance measurements through justice. Journal of Business Ethics, v. 140, n. 4, pp. 615-631.

Cyert, R.M.; March, J. (1963), A Behavioral Theory o f the Firm. Frentice Hall, Englewood Cliffs, NJ.

Dal Vesco, D.G.; Beuren, I.M.; Popik, F. (2016). Percepção de justiça na avaliação na avaliação de desempenho e satisfação do trabalho. Enfoque: Reflexão Contábil, v. 35, n. 3, pp. 121-138.

Davis, S.; Dezoort, F.T.; Kopp, L.S. (2006). The effect of obedience pressure and perceived responsibility on management accountants' creation of budgetary slack. Behavioral Research in Accounting, v. 18, n. 1, pp. 19-35.

Dunk, A.S. (1993). The effect of budget emphasis and information asymmetry on the relation between budgetary participation and slack. The Accounting Review, v. 68, n. 2, pp. 400-410.

Faul, F.; Erdfelder, E.; Buchner, A.; Lang, A. G. (2009). Statistical power analyses using G*power 3.1: tests for correlation and regression analyses. Behainor Research Methods, v. 41, n. 4, pp. 1149-1160.

Fávero, L.; Belfiore, P.; Silva, F.; Cham, B. (2009), Análise de Dados: modelagem Multivariada Para Tomada de Decisões. Campus, São Paulo.

Flamholtz, E. (1979). Organizational control systems as a managerial too! California Management Review, v. 22, n. 2, pp. 50-59.

Folger, R.G.; Cropanzano, R. (1998), Organizational justice and Human Resource Management, Sage, London.

Folger, R.G.; Konovsky, M.A. (1989). Referent cognitions and task decision autonomy: beyond equity theory. Journal of Applied Psychology, v. 74, n. 2, pp. 293-299.

Folger, R.; Greenberg,]. (1985). Procedural justice: an interpretive analysis of personnel systems. in Rowland, K.; Ferris, G. (Eds). Research in Personnel and Human Resources Management. JAI Press, Greenwich, CT. p. 141-183.

Fortin, M. (2008). Perspectives on organizational justice: concept clarification, social context integration time and links with morality. International Journal of Management Reviews, v. 10, n. 2, pp. 93-126.

Gaski, J.F.; Nevin, J.R. (1985). The differential effects of exercised and unexercised power sources in a marketing channel. Journal of Marketing Research, v. 22, n. 2, pp. 130-142.

Giraud, F.; Langevin, P.; Mendoza, C. (2008). Justice as a rationale for the controllability principie: a study of managers opinions. Management Accounting Research, v. 19, n. 1, pp. 32-44.

Greenberg, J. (1993). The intellectual adolescence of organizational justice: you've come a long way, maybe. Social Justice Research, v. 6, n. 1, pp.135-148.

Hair, J. F., Jr; Anderson, R.E.; Tatham, R.L.; Black, W.C. (2005), Análise Multivariada de Dados. Bookman, Porto Alegre.

Hair, J F.; Ringle, C.M.; Sarstedt, M. (2011). PLS-SEM: indeed a silver bullet. Journal of Marketing Theory and Practice, v. 19, n. 2, pp.139-152.

Hartmann, F.; Slapnicar, S. (2009). How formal performance evaluation affects trust between superior and subordinate managers. Accounting, Organization and Society, v. 34, n. 6/7, pp. 722-737.

Henri, J.F. (2006). Management control systems and strategy: a resource-based perspective. Accounting, Organizations and Society, v. 31, n. 6, pp. 529-558.

Hopwood, A.G. (1972). An empirical study of the role of accounting data in performance evaluation. ]ournal of Accounting Research, v. 10, pp. 156-182.

Hox, J.J.; Bechger, T.M. (1998). An introduction to structural equation modeling. Family Science Review, v. 11, n. 6/7, pp. 354-373.

Jesus, R.G.; Rowe, D.E.O. (2015). Percepção de políticas de gestão de pessoas e comprometimento organizacional: o papel mediador da percepção de justiça organizacional. Tourism and Management Studies, v. 11, n. 2, pp. 211-218.

Jones, T.M. (1991). Ethical decision making by individuais in organizations: an issue-contingent modeY'. Academy of Management Review, v. 16, n. 2, pp. 366-395.

Klem, L. (2006). Structural equation modeling. In Crimm, L.G.; Yamold, P.R. (Eds). Reading and Understanding More Multivariate Statistics. American Psychological Association, Washington, DC. pp. 227-260.

Langevin, P.; Mendoza, C. (2012). How can management control system fairness reduce managers' unethical behaviours? European Management Journal, v. 31, n. 3, pp. 209-222.

Lavarda, C.E. F.; Fank, O.L. (2014). Relação da assimetria da informação, da participação orçamentária e do risco na criação da folga orçamentária. Contextus - Revista Contemporânea de Economia e Gestão, v. 12, n. 1, pp. 81-110.

Leventhal, G.S. (1980). What should be done with equity theory?New approaches to the study of fairness in social relationships. In Gergen, K.; Greenberg, M.; Willis, R. (Eds). Social Exchange: New Advances in Theory and Research. Plenum Press, New York, NY. pp. 27-55.

Leventhal, G.S.; Karuza, J.; Fry, W.R. (1980). Beyond fairness: a theory of allocation preferences. In: Mikula, G. (Ed.), Justice and Social Interaction: experimental and Theorical Contributions from Psychological Research. Springer-Verlag. New York. pp. 167-218.

Libby, T. (2003). The effect of fairness in contracting on the creation of budgetary slack. Advances in Accounting BehavioralResearch, v. 6, n. 1, pp. 145-169.

Little, H.T.; Magner, N.R.; Welker, R.B. (2002). The fairness of formal budgetary procedures and their enactment relationships with managers' behavior. Group and Organization Management, v. 27, n. 2, pp. 209-225.

López, MAL.; Stammerjohan, W.W.; Mcnair, F M. (2007). Differences in the role of job-relevant information in the budget participation-performance relationship among US and Mexican managers: a question of culture or communication. Journal of Management Accounting Research, v. 19, n. 1, pp. 105-136.

Maia, L.G. (2013). Percepção de comportamentos de retaliação: frequência e avaliação de justiça. Diaphora, v. 13, n. 1, pp. 45-52.

Merchant, K.A. (1985). Budgeting and the propensity to create budgetary slack. Accounting, Organizations and Society, v. 10, n. 2, pp. 201-210.

Merchant, K.A.; Rockness, J. (1994). The ethics of managing eamings: an empirical investigation. Journal of Accounting andPublic Policy, v. 13, n. 1, pp. 79-94.

Merchant, K.A.; Van Der Stede, W.A. (2000). Ethical issues related to 'results-oriented' management control systems. Research on Accounting Ethics, v. 6, pp. 153-169.

Merchant, K.A.; Van Der Stede, W.A. (2007), Management Control Systems: Performance Measurement, Evaluation and Incentives. Harlow, Essex.

Mikula, G. (1980), Justice and Social Interaction: experimental and Theorical Contributions from Psychological Research, Springer-Verlag, New York.

Mowday, R.T.; Steers, R.M.; Porter, L.W. (1979). The measurement of organizational commitment. Journal of VocationalBehavior, v. 14, n. 2, pp. 224-247.

Nouri, H.; Parker, R.J. (1996). The effect of organizational commitment on the relation between budgetary participation and budgetary slack. Behavioral Research in Accounting, v. 8, n. 1, pp. 74-90.

Omar, A (2006). Justicia organizacional, individualismo-colectivismo y estrés laboral. Psicologia y Salud, v. 16, n. 2, pp. 207-217.

Onsi, M. (1973). Factor analysis of behavioral variables affecting budgetary slack. The Accounting Review, v. 48, n. 3, pp. 535-548.

Paiva, M.J.A.C. (2015). Efeito dos julgamentos de justiça e do feedback no salário de reserva. Dissertação (Mestrado em Psicologia Aplicada), Universidade do Minho, Portugal.

Pasquali, L. (2003), Psicometria: teoria Dos Testes na Psicologia e na Educação. Vozes, Petrópolis.

Podsakoff, PM.; Mackenzie, S.B.; Lee, J.Y.; Podsakoff, N.P. (2003). Common method biases in behavioral research: a critica! review of the literature and recommended remedies. Journal of Applied Psychology, v. 88, n. 5, pp. 879-903.

Podsakoff, PM.; Organ, D.W. (1986). Self-reports in organizational research: problems and prospects. journal of Management, v. 12, n. 4, pp. 531-544.

Rego, A (2002). Comprometimento afectivo dos membros organizacionais: o papel das percepções de justiça. Revista de Administração Contemporânea, v. 6, n. 2, pp. 209-241.

Rego, A.; Souto, S. (2004). A percepção de justiça como antecedente do comprometimento organizacional: um estudo luso-brasileiro. Revista de Administração Contemporânea, v. 8, n. 1, pp. 151-177.

Silva, S.D., JR.; Costa, F.J. (2014). Mensuração e escalas de verificação: uma análise comparativa das escalas de likert e phrase completion. PMKT Revista Brasileira de Pesquisas de Marketing, Opinião e Mídia, v. 15, pp.1-16.

Simons, R. (1995), Levers of Control, Harvard Business School Publishing, Boston.

Sotomayor, A.M.S.B. (2007). Avaliação de desempenho e compromisso organizacional: a perspectiva da justiça organizacional. Revista Universo Contábil, v. 3, n. 3, pp. 87-100.

Staley, A.E.; Magner, N.R. (2007). Budgetary fairness, supervisory trust, and the propensity to create budgetary slack: testing a social exchange model in a govemment budgeting context. Advances inAccounting Behavioral Research, v. 10, n. l, pp. 159-182.

Wentzel, K. (2004). Do perceptions of fairness mitigate managers use of budgetary slack during asymmetric information conditions? Advances in Management Accounting, v. 13, n. 1, pp. 223-244.

Whitener, E.M.; Brodt, S.E.; Korsgaard, M.A.; Wemer, J.M. (1998). Managers as initiators of trust: an exchange relationship framework for understanding managerial trustworthy behavior. Academy of Management Review, v. 23, n. 3, pp. 513-530.

Widener, S.K. (2006). Human Capital, pay structure, and the use of performance measures in bonus compensation. Management Accounting Research, v. 17, n. 2, pp.198-221.