66447

Thiago Bruno de Jesus Silva
Ilse Maria Beuren
Januário José Monteiro
Carlos Eduardo Facin Lavarda

Revista Brasileira de Gestão de Negócios

Objetivo – Este estudo objetiva identificar as combinações dos sistemas de controle gerencial (SCG) usadas em diferentes comportamentos estratégicos adotados por cooperativas agroindustriais. Referencial teórico – Modelo de comportamento estratégico de Miles e Snow e modelo de sistemas de controle gerencial de Simons (1995). Metodologia – Uma survey foi realizada com 100 gestores de cooperativas agroindustriais do setor lácteo da região Sul do Brasil. Aos dados coletados aplicou se a técnica de Fuzzy Set Qualitative Comparative Analysis (fsQCA). Resultados – Os resultados confirmaram parcialmente as proposições estabelecidas no estudo. Observaram-se diferentes combinações dos sistemas de crenças, limites, controle diagnóstico e controle interativo a depender dos comportamentos estratégicos, defensor ou prospector, das cooperativas. Portanto, o controle da estratégia da cooperativa é alcançado pela combinação dos SCG, visto que seu poder reside no uso conjunto e sua complementaridade. Implicações práticas e sociais da pesquisa – O uso combinado de controles rígidos e flexíveis permitem que as cooperativas agroindustriais visem simultaneamente à eficiência das operações e à busca pela inovação. Contribuições – Ao demonstrar que nem todos os SCG individualmente são relevantes para diferentes comportamentos estratégicos, com evidências da equifinalidade em combinações dos SCG, o estudo denota originalidade e contribuição.

Alavancas de controle, Comportamento estratégico, Sistemas de controle gerencial

SILVA, T. B. J.; BEUREN, I. M.; MONTEIRO, J. J.; LAVARDA, C. E. F. Comportamento estratégico e uso dos sistemas de controle gerencial em cooperativas agroindustriais. Revista Brasileira de Gestão de Negócios, v. 24, n. 1, p. 112-125, 2022.

Silva, T. B. J., Beuren, I. M., Monteiro, J. J., & Lavarda, C. E. F. (2022). Comportamento estratégico e uso dos sistemas de controle gerencial em cooperativas agroindustriais. Revista Brasileira de Gestão de Negócios, 24(1), 112-125.

https://doi.org/10.7819/rbgn.v24i1.4138

https://www.spell.org.br/documentos/ver/66447/comportamento-estrategico-e-uso-dos-sistemas-de-controle-gerencial-em-cooperativas-agroindustriais/i/pt-br

Artigo

Português

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