62845

Andson Braga de Aguiar

Revista Contabilidade & Finanças

Este estudo teve o objetivo de examinar quando e como declaração de valores pró-ambiental é efetiva em estimular comportamento pró-ambiental. Em específico, verificar se o efeito da declaração de valores pró-ambiental sobre comportamento pró-ambiental depende da participação na definição da meta e se esse efeito é explicado pelo comprometimento com a meta. Poucos e recentes estudos empíricos examinam efeitos comportamentais da declaração de valores, apesar do potencial desse controle informal em estimular comportamentos apropriados. Adicionalmente, estudos em controle gerencial examinando efeitos de diferentes tipos de controle sobre comportamento pró-ambiental são escassos. Comportamentos pró-ambientais são relevantes no ambiente de negócios ao promover redução de poluentes e contribuir para o desenho efetivo de sistemas de gestão ambiental e para o desempenho ambiental. Assim, é relevante identificar como mecanismos de controle gerencial podem promover ou inibir esse tipo de comportamento. A contribuição para a literatura em controle gerencial é demonstrar em que contexto e por qual processo a declaração de valores pode ser efetivo controle informal. Adicionalmente, a implicação prática é que organizações descentralizadas podem se beneficiar do uso de declaração de valores como mecanismo de controle, desde que permitam participação na definição de metas. Participantes foram recrutados via plataforma Amazon Mechanical Turk e tiveram que decidir sobre conformidade com um acordo ambiental em um estudo experimental. Manipularam-se a presença de uma declaração de valores pró-ambiental e a participação na definição da meta de lucro. Os achados da pesquisa indicam que a declaração de valores pró-ambiental reduz o comprometimento com a meta de lucro e, assim, aumenta a conformidade ambiental, mas apenas quando a definição de metas é participativa. Quando a definição de metas é imposta, a declaração de valores pró-ambiental não afeta o comprometimento e a conformidade ambiental. A principal contribuição é indicar que organizações descentralizadas podem estimular comportamentos apropriados ao comunicar valores prioritários por meio de declaração de valores quando a participação na definição de metas é permitida.

comportamento pró-ambiental, comprometimento com metas, conformidade ambiental, declaração de valores, metas participativas

AGUIAR, A. B.Declaração de Valores É um Efetivo Controle Informal para Estimular Comportamentos Pró-Ambientais?. Revista Contabilidade & Finanças, v. 32, n. 86, p. 193-206, 2021.

Aguiar, A. B.(2021). Declaração de Valores É um Efetivo Controle Informal para Estimular Comportamentos Pró-Ambientais?. Revista Contabilidade & Finanças, 32(86), 193-206.

10.1590/1808-057x202011500

https://www.spell.org.br/documentos/ver/62845/declaracao-de-valores-e-um-efetivo-controle-informal-para-estimular-comportamentos-pro-ambientais-/i/pt-br

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