54438

Ilse Maria Beuren
Vanderlei dos Santos

Revista Contabilidade & Finanças - USP

Este estudo examina os refl exos dos Sistemas de Controle Gerencial (SCGs) habilitantes e coercitivos na resiliência organizacional, nas dimensões cognitiva, comportamental e contextual. Pesquisas sobre resiliência têm buscado identifi car elementos capazes de melhorar a capacidade da resiliência organizacional, e os SCGs habilitantes e coercitivos podem trazer novos prenúncios nessa discussão. A compreensão do papel do SCG na criação e uso das capacidades de resiliência pode contribuir para explicar por que algumas organizações conseguem superar outras em situações de ocorrência de eventos adversos e turbulentos. A literatura tem se concentrado no SCG habilitante e adota a premissa de que o uso de controle coercitivo geralmente é percebido de forma negativa. No entanto, os resultados da pesquisa mostram que SCGs habilitantes e coercitivos coexistem nas empresas e que o controle coercitivo não exerce infl uência negativa na resiliência, até mesmo mostra associação positiva com a dimensão contextual.Uma survey foi realizada em empresas que compraram e/ou foram adquiridas por outras, conforme o relatório Fusões e Aquisições no Brasil, da PwC Brasil, e a amostra compõe-se dos 144 gestores de diferentes áreas organizacionais dessas empresas que responderam o questionário enviado via Survey Monkey. Para testar as hipóteses, aplicou-se a técnica de modelagem de equações estruturais (structured equation modeling – SEM). O estudo apresenta evidências de que os SCGs se constituem em antecedentes da capacidade de resiliência nas organizações. Isso sugere que o desenho e o uso do SCG podem favorecer o desenvolvimento de capacidades para lidar com turbulências e acontecimentos inesperados com antecedência.

controle coercitivo, controle habilitante, resiliência organizacional, sistemas de controle gerencial

BEUREN, I. M.; SANTOS, V. D. Sistemas de Controle Gerencial Habilitantes e Coercitivos e Resiliência Organizacional. Revista Contabilidade & Finanças - USP, v. 30, n. 81, p. 307-323, 2019.

Beuren, I. M., & Santos, V. D. (2019). Sistemas de Controle Gerencial Habilitantes e Coercitivos e Resiliência Organizacional. Revista Contabilidade & Finanças - USP, 30(81), 307-323.

10.1590/1808-057x201908210

http://www.spell.org.br/documentos/ver/54438/sistemas-de-controle-gerencial-habilitantes-e-coercitivos-e-resiliencia-organizacional/i/pt-br

Artigo

Português

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