Consolidação do Modelo das Alavancas de Controle de Simons: Análise sob a Lente da Teoria Ator-Rede Outros Idiomas

ID:
54128
Resumo:
Neste estudo analisa-se a consolidação do modelo das alavancas de controle (Levers of Control – LoC) proposto por Simons (1995) sob a lente da Teoria Ator-Rede (TAR). O reconhecimento da relevância das LoC enquanto mecanismos de controle e as críticas atribuídas para cada uma das alavancas é analisada no ensaio teórico sob o enfoque da Teoria Ator-Rede, que auxilia no entendimento das relações entre os atores e os mecanismos de construção da rede do conhecimento. As pesquisas que analisaram as LoC em diferentes contextos, mais recentemente passaram a contemplar as quatro alavancas de controle com uma rede mais forte, que discute os seus conceitos a partir das críticas e busca soluções por meio de pesquisas empíricas que fomentam as discussões. A TAR permitiu inferir sobre a consolidação do modelo das LoC do Sistema de Controle Gerencial proposto por Simons (1995), visto que os atores perceberam ao longo dos anos a necessidade da análise das quatro alavancas de controle de forma conjunta. A TAR também mostrou a instabilidade e variabilidade dos estudos das LoC para o fortalecimento da rede, uma barreira para a consolidação das LoC enquanto área de pesquisa.
Citação ABNT:
DEGENHART, L.; BEUREN, I. M. Consolidação do Modelo das Alavancas de Controle de Simons: Análise sob a Lente da Teoria Ator-Rede. Advances in Scientific and Applied Accounting, v. 12, n. 1, p. 4-23, 2019.
Citação APA:
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), 4-23.
DOI:
http://dx.doi.org/10.14392/asaa.2019120101
Link Permanente:
http://www.spell.org.br/documentos/ver/54128/consolidacao-do-modelo-das-alavancas-de-controle-de-simons--analise-sob-a-lente-da-teoria-ator-rede/i/pt-br
Tipo de documento:
Artigo
Idioma:
Português
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