Referências:
ADLER, P. S.; BORYS, B. Two types of bureaucracy: Enabling and coercive. Administrative Science
Quarterly, v. 41, n. 1, p. 61-89, 1996.
AHRENS, T.; CHAPMAN, C. S. Accounting for fexibility and effciency: a feld study of management
control systems in a restaurant chain. Contemporary Accounting Research, v. 21, n. 2, p. 271-301,
2004.
ANTHONY, R. N.; GOVINDARAJAN, V. Sistemas de controle gerencial. AMGH Editora, 2008.
ARJALIÈS, D. L.; MUNDY, J. The use of management control systems to manage CSR strategy: a
levers of control perspective. Management Accounting Research, v. 24, n. 4, p. 284- 300, 2013.
BEUREN, I. M. et al. Efeitos do compartilhamento de informações no risco e desempenho da aliança
estratégica de cooperativas. Revista de Educação e Pesquisa em Contabilidade, Brasília, v. 13, n. 4,
p. 372-389, 2019.
BEUREN, I. M.; SANTOS, V. Sistemas de controle gerencial habilitantes e coercitivos e resiliência
organizacional. Revista Contabilidade & Finanças, São Paulo, v. 30, n. 81, p. 307-323, 2019.
BISBE, J.; KRUIS, A. M.; MADINI, P. Coercive, enabling, diagnostic, and interactive control:
untangling the threads of their connections. Journal of Accounting Literature, v. 43, n. 1, p. 124-144,
2019.
BROWNELL, P.; HIRST, M. Reliance on accounting information, budgetary participation, and task
uncertainty: tests of a three-way interaction. Journal of Accounting Research, v. 24, n. 2, p. 241-249,
1986.
CHONG, K. M.; MAHAMA, H. The impact of interactive and diagnostic uses of budgets on team
effectiveness. Management Accounting Research, v. 25, n. 3, p. 206-222, 2014.
CHOW, C. W.; KATO, Y.; MERCHANT, K. A. The use of organizational controls and their effects on
data manipulation and management myopia: a Japan vs US comparison. Accounting, Organizations
and Society, v. 21, n. 2, p. 175-192, 1996.
COVALESKI, M. et al. Budgeting research: three theoretical perspectives and criteria for selective
integration. Handbooks of Management Accounting Research, v.15, n. 1, p. 587-624, 2006.
FORNELL, C.; LARCKER, D. F. Structural equation models with unobservable variables and
measurement error: algebra and statistics. Journal of Marketing Research, v. 18, n. 3, p. 382-388,
1981.
HAIR, JR. J. F. et al. Análise multivariada de dados. 6. ed. São Paulo: Bookman, 2009.
HAMEL, G.; VÄLIKANGAS, L. The quest for resilience. Revista de la Facultad de Derecho, v. 62,
n. 1, p. 355-358, 2004.
HOFMANN, S.; WALD, A.; GLEICH, R. Determinants and effects of the diagnostic and interactive
use of control systems: an empirical analysis on the use of budgets. Journal of Management Control,
v. 23, n. 1, p. 153-182, 2012.
KLOOT, L. Organizational learning and management control systems: responding to environmental
change. Management Accounting Research, v. 8, n. 1, p. 47-73, 1997.
LENGNICK-HALL, C. A.; BECK, T. E.; LENGNICK-HALL, M. L. Developing a capacity for
organizational resilience through strategic human resource management. Human Resource
Management Review, v. 21, n. 3, p. 243-255, 2011.
LUNARDI, M. A.; ZONATTO, V. C. S.; NASCIMENTO, J. C. Efeitos cognitivos mediadores do
compartilhamento de informação na relação entre participação orçamentária e desempenho gerencial.
Revista Contabilidade & Finanças, São Paulo, v. 31, n. 82, p. 14-32, 2020.
MAHAMA, H. Management control systems, cooperation and performance in strategic supply
relationships: a survey in the mines. Management Accounting Research, v. 17, n. 3, p. 315-339,
2006.
MALMI, T.; BROWN, D. A. Management control systems as a package: Opportunities, challenges and
research directions. Management Accounting Research, v. 19, n. 4, p. 287-300, 2008.
MANNES, S.; BEUREN, I. M. Influência da capacidade de rede e do compartilhamento de
informações e conhecimento na inovação aberta. In: USP INTERNATIONAL CONFERENCE IN
ACCOUTING, 21., 2021, São Paulo. Anais […], São Paulo: USP, 2021.
MARTINS, D. B. Contribuição do uso do controle gerencial para o desenvolvimento da resiliência
organizacional. 2019. Tese (Doutorado em Ciências) Programa de Controladoria e Contabilidade,
Universidade de São Paulo, São Paulo, 2019.
MIA, L.; PATIAR, A. The interactive effect of superior-subordinate relationship and budget
participation on managerial performance in the hotel industry: an exploratory study. Journal of
Hospitality & Tourism Research, v. 26, n. 3, p. 235- 257, 2002.
MUCCI, D. L. M.; FREZATTI, F.; DIENG, M. As múltiplas funções do orçamento empresarial.
Revista de Administração Contemporânea, Rio de Janeiro, v. 20, n. 3, p. 283-304, 2016.
NOURI, H.; PARKER, R. J. The relationship between budget participation and job performance: the
roles of budget adequacy and organizational commitment. Accounting, Organizations and society, v.
23, n. 5-6, p. 467-483, 1998.
PARKER, R. J.; KYJ, L. Vertical information sharing in the budgeting process. Accounting,
Organizations and Society, v. 31, n. 1, p. 27-45, 2006.
RADTKE, R. R.; WIDENER, S. K. The complex world of control: integration of ethics and uses of
control. Performance Measurement and Management Control: Contemporary Issues. Somerville,
MA: Emerald Group Publishing, 2016.
RINGLE, C.; SILVA, D.; BIDO, D. S. Modelagem de Equações Estruturais com utilização do
Smartpls. Revista Brasileira de Marketing, v. 13, n. 2, p. 54-71, 2014.
SAWALHA, I. H. S. Managing adversity: understanding some dimensions of organizational resilience.
Management Research Review, v. 38, n. 4, p. 346-366, 2015.
SILVA, A.; BEUREN, I. M. Efeitos dos sistemas de controle gerencial e do compartilhamento de
informações no risco interorganizacional de uma rede de franquia. Advances in Scientific and
Applied Accounting, São Paulo, v. 13, n. 1, p. 3-22, 2020.
SILVA, M. M. Análise da relação entre mecanismos de controles gerenciais e a percepção de
relevância e utilidade. 2018. Dissertação (Mestrado em Controladoria e Contabilidade) –
Universidade Federal de Minas Gerais, Belo Horizonte, 2018.
SIMONS, R. Levers of control: how managers use innovative control systems to drive strategic
renewal. 1. ed. Boston: Harvard Business School Press, 1995.
TESSIER, S.; OTLEY, D. A conceptual development of Simons’ Levers of Control framework.
Management Accounting Research, v. 23, n. 3, p. 171-185, 2012.
VÄLIKANGAS, L.; MERLYN, P. Strategic resilience: staying ahead of a crisis. Handbook of
Business Strategy, v. 6, n. 1, p. 55-58, 2005.
WEICK, K. E.; SUTCLIFFE, K. M. Managing the unexpected: resilient performance in an age of
uncertainty. 2. ed. San Francisco, CA: Jossey-Bass, 2007.
ZONATTO, V. C. S.; LUNARDI M. A.; DEGENHART L. Antecedents that influence participatory
budgetary configuration and its effects on vertical information sharing and managerial performance.
Advances in Scientific and Applied Accounting, São Paulo, v. 12, n. 1, p. 140-160, 2019.
