39976

Ilse Maria Beuren
Luciana Klein
Flávio Luiz Lara
Lauro Brito de Almeida

Revista de Administração Contemporânea

Este estudo objetiva verificar se a percepção de justiça em relação às dimensões dos Sistemas de Controle Gerencial aumenta o comprometimento e a confiança dos gestores. Para tal, foi realizada pesquisa de natureza descritiva por meio de levantamento, tendo como população as 500 empresas listadas entre as Melhores e Maiores da Revista Exame, das quais 180 aceitaram participar do estudo, e a amostra constituiu-se dos 67 respondentes. O instrumento de pesquisa utilizado compõe-se de 26 assertivas, com escalas de medidas intervalares Likert de sete pontos. As hipóteses enunciadas na pesquisa foram testadas com aplicação da técnica estatística de análise multivariada denominada Modelagem de Equações Estruturais. Os resultados da pesquisa demonstram que o princípio da controlabilidade e a utilização de múltiplos indicadores de desempenho aumentam a percepção de justiça distributiva e processual; a percepção de justiça das dimensões interacional e processual aumenta o comprometimento dos gestores; e a confiança dos gestores é influenciada pela percepção de justiça distributiva e interacional. Com base nesses resultados, conclui-se que o comprometimento e a confiança dos gestores podem ser fatores atitudinais e comportamentais preponderantes na diminuição de ações retaliatórias causadas pelo sentimento de injustiça organizacional.

comprometimento dos gestores, confiança dos gestores, justiça organizacional, sistemas de controle gerencial

BEUREN, I. M.; KLEIN, L.; LARA, F. L.; ALMEIDA, L. B. Percepção de Justiça nos Sistemas de Controle Gerencial Aumenta Comprometimento e Confiança dos Gestores?. Revista de Administração Contemporânea, v. 20, n. 2, p. 216-237, 2016.

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, 20(2), 216-237.

http://dx.doi.org/10.1590/1982-7849rac2016140083

https://www.spell.org.br/documentos/ver/39976/percepcao-de-justica-nos-sistemas-de-controle-gerencial-aumenta-comprometimento-e-confianca-dos-gestores-/i/pt-br

Artigo

Português

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