73056

Delci Grapegia Dal Vesco
Ilse Maria Beuren

Brazilian Business Review

Este estudo analisou os efeitos do capital intelectual e dos sistemas de controle gerencial (SCG) no desempenho, mediados pela cooperação em sistema franchising, na presunção de que aqueles, na condição de antecedentes, possam melhorar o desempenho por meio da cooperação, visto que os contratos são firmados com esse propósito. Os resultados mostraram que o capital intelectual (humano, estrutural e relacional) promove a melhoria do desempenho e da cooperação em sistema franchising. Da mesma forma, SCG (sistemas de avaliação de desempenho e de socialização) se traduzem em desempenho e cooperação. Entretanto, não foi observado efeito mediador da cooperação nas relações do capital intelectual e dos SCG com o desempenho. Uma survey foi realizada com 112 gestores de revendas de combustíveis, e para testar as hipóteses aplicou-se modelagem de equações estruturais. Concluiu-se que a cooperação não potencializou os efeitos do capital intelectual e dos SCG no desempenho do sistema franchising investigado. Este achado suscita mais pesquisas por destoar do propósito da cooperação preconizado na literatura e esperado em um contrato de franquia.

Capital intelectual, Cooperação, Desempenho, Sistema franchising, Sistemas de controle gerencial

VESCO, D. G. D.; BEUREN, I. M. Effects of intellectual capital and management control systems on organizational performance mediated by cooperation in the franchising system. Brazilian Business Review, v. 20, n. 6, p. 704-720, 2023.

Vesco, D. G. D., & Beuren, I. M. (2023). Effects of intellectual capital and management control systems on organizational performance mediated by cooperation in the franchising system. Brazilian Business Review, 20(6), 704-720.

10.15728/bbr.2021.1042.en

https://www.spell.org.br/documentos/ver/73056/efeitos-do-capital-intelectual-e-de-sistemas-de-controle-gerencial-no-desempenho-organizacional-mediados-pela-cooperacao-em-sistema-franchising/i/pt-br

Artigo

Inglês

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