Environmental pressures and diagnostic and interactive use of management control systems: evidence from business incubators
DOI:
https://doi.org/10.5007/2175-8077.2023.e67050Keywords:
Environmental pressures, Diagnostic control, Interactive control, Management control systems, Business IncubatorsAbstract
This study analyzes the effects of environmental pressures on the diagnostic and interactive use of management control systems in business incubators. The sample is composed of 75 managers of incubators of Brazilian companies who answered the questionnaire. The results of structural equation modeling show that economic conditions have a positive influence on the diagnostic and interactive use of management control systems. It is concluded that the economic conditions and the way of using management control systems substantiate the activities of incubators aimed at the incubated companies. The study reinforces the previous literature on the importance of considering the economic environment to influence behavior and guide agents in their efforts to adapt goals and control flexibility. However, it instigates the non-significance of the effects of political-legal and technological conditions in the use of control systems by business incubators.
References
ABERNETHY, M.A.; CHUA, W.F. A field study of control system "redesign": the impact of institutional processes on strategic choice. Contemporary Accounting Research, v. 13, n. 2, p. 569-606, 1996. https://doi.org/10.1111/j.1911-3846.1996.tb00515.x
AMATO NETO, J. As políticas industriais e tecnológicas e as pequenas e médias empresas: iniciativas na história recente da economia brasileira. Revista Gestão Industrial, v. 3, n. 1, 2007. https://doi.org/10.3895/S1808-04482007000100008
ANTHONY, R.N. Planning and control systems: A framework for analysis. Boston: Harvard Business School Press, 1965.
BADRI, M.A.; DAVIS, D.; DAVIS, D. Operations strategy, environmental uncertainty and performance: a path analytic model of industries in developing countries. Omega, v. 28, n. 2, p. 155-173, 2000. https://doi.org/10.1016/S0305-0483(99)00041-9
BASTO, F.P.; LOURENÇO, S.M.; SAMAGAIO, A. Management control systems use as boundary, diagnostic and interactive systems in the financial services industry - an exploratory analysis. In: ANNUAL CONGRESS OF THE EUROPEAN ACCOUNTING ASSOCIATION (EAA), 37, 2014. Estonia. Proceedings… Brussels: EAA, 2014.
BERGEK, A.; NORRMAN, C.. Incubator best practice: A framework. Technovation, v. 28, n. 1-2, p. 20-28, 2008. https://doi.org/10.1016/j.technovation.2007.07.008
BISBE, J.; OTLEY, D. The effects of the interactive use of management control systems on product innovation. Accounting, Organizations and Society, v. 29, n. 8, p. 709-737, 2004. https://doi.org/10.1016/j.aos.2003.10.010
BEUREN, I.M.; FIORENTIN, M. Influência de Fatores Contingenciais nos Atributos do Sistema de Contabilidade Gerencial: um estudo em empresas têxteis do Estado do Rio Grande do Sul. Revista de Ciências da Administração, v. 16, n. 38, p. 196-212, 2014. https://doi.org/10.5007/2175-8077.2014v16n38p195
CHENHALL, Robert H. Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, v. 28, n. 2-3, p. 127-168, 2003. https://doi.org/10.1016/S0361-3682(01)00027-7
CHENHALL, R.H. Theorizing contingencies in management control systems research. Handbooks of Management Accounting Research, v. 1, p. 163-205, 2006. https://doi.org/10.1016/S1751-3243(06)01006-6
COHEN, J. Statistical power analysis for the behavioral sciences. New York: Psychology Press, 2013. https://doi.org/10.4324/9780203771587
DARNALL, N. Regulatory stringency, green production offsets, and organizations' financial performance. Public Administration Review, v. 69, n. 3, p. 418-434, 2009. https://doi.org/10.1111/j.1540-6210.2009.01989.x
DAVILA, T. An empirical study on the drivers of management control systems' design in new product development. Accounting, Organizations and Society, v. 25, n. 4-5, p. 383-409, 2000. https://doi.org/10.1016/S0361-3682(99)00034-3
EMSLEY, D. Different interpretations of a "fixed" concept: Examining Juran's cost of quality from an actor-network perspective. Accounting, Auditing & Accountability Journal, v. 21, n. 3, p. 375-397, 2008. https://doi.org/10.1108/09513570810863978
GUIMARÃES, S.M.K; AZAMBUJA, L Rodrigues. Empreendedorismo high-tech no Brasil: condicionantes econômicos, políticos e culturais. Sociedade e Estado, v. 25, n. 1, p. 93-121, 2010. https://doi.org/10.1590/S0102-69922010000100006
HAIR JR., J.F.; HULT, G.T.M.; RINGLE, C.M.; SARSTEDT, M. A primer on partial least squares structural equation modeling (PLS-SEM). Thousand Oaks: Sage, 2016.
HALL, R.H. Organizações: estruturas, processos e resultados. São Paulo: Pearson, 2004.
HANNAN, M.T.; FREEMAN, J. The population ecology of organizations. American Journal of Sociology, v. 82, n. 5, p. 929-964, 1977. https://doi.org/10.1086/226424
HENRI, J.-F. Management control systems and strategy: A resource-based perspective. Accounting, Organizations and Society, v. 31, n. 6, p. 529-558, 2006. https://doi.org/10.1016/j.aos.2005.07.001
HYVÖNEN, T.; JÄRVINEN, J.; PELLINEN, J. A virtual integration-The management control system in a multinational enterprise. Management Accounting Research, v. 19, n. 1, p. 45-61, 2008. https://doi.org/10.1016/j.mar.2007.08.001
KHANDWALLA, P.N. Environment and its impact on the organization. International Studies of Management & Organization, v. 2, n. 3, p. 297-313, 1972. https://doi.org/10.1080/00208825.1972.11656125
KHANDWALLA, P.N. The design of organizations. New York: Harcourt Brace Jovanovich, 1977.
LANGFIELD-SMITH, K. Management control systems and strategy: a critical review. Accounting, Organizations and Society, v. 22, n. 2, p. 207-232, 1997. https://doi.org/10.1016/S0361-3682(95)00040-2
LOPES, I.F.; BEUREN, I.M. Reflexos da cultura local nos sistemas de controle de incubadoras de empresas. Revista de Contabilidade e Organizações, v. 12, p. 142273, 2018. https://doi.org/10.11606/issn.1982-6486.rco.2018.142273
LOWE, A. After ANT-An illustrative discussion of the implications for qualitative accounting case research. Accounting, Auditing & Accountability Journal, v. 14, n. 3, p. 327-351, 2001. https://doi.org/10.1108/EUM0000000005519
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. https://doi.org/10.1016/j.mar.2008.09.003
MARÔCO, J. Análise de equações estruturais: Fundamentos teóricos, software & aplicações. Pêro Pinheiro: ReportNumber, 2010.
MCT - Ministério da Ciência, Tecnologia e Inovação. Indicadores. Disponível em: https://www.mctic.gov.br/mctic/opencms/indicadores/indicadores_cti.html. Acesso em: 12 de janeiro de 2017.
MERCHANT, K.A.; VAN DER STEDE, W.A. Management control systems: Performance measurement, evaluation and incentives. Nova Jersey: Pearson Education, 2007.
OLIVEIRA, A.S.; CALLADO, A.A.C. Fatores contingenciais e o controle gerencial: uma avaliação em organizações não governamentais (ongs) brasileiras. Advances in Scientific and Applied Accounting, v. 11, n. 1, p. 92-109, 2018. https://doi.org/10.14392/asaa.2018110105
OYADOMARI, J.C.T.; CARDOSO, R.L.; SILVA, B.O.T.; PEREZ, G. Sistemas de controle gerencial: estudo de caso comparativo em empresas inovadoras no Brasil. Revista Universo Contábil, v. 6, n. 4, p. 21-34, 2010.
PANT, L.W.; YUTHAS, K. Using the management control system to promote competitive advantage in organizations: Behavioral and sociological perspectives. Advances in Accounting Behavioral Research, v. 4, n. 1, p. 155-183, 2001. https://doi.org/10.1016/S1474-7979(01)04072-8
QUATTRONE, P.; HOPPER, T. What does organizational change mean? Speculations on a taken for granted category. Management Accounting Research, v. 12, n. 4, p. 403-435, 2001. https://doi.org/10.1006/mare.2001.0176
RAUPP, F.M.; BEUREN, I.M. O suporte das incubadoras brasileiras para potencializar as características empreendedoras nas empresas incubadas. Revista de Administração, v. 41, n. 4, p. 419-430, 2006.
RAUTIAINEN, A.; SCAPENS, R.W. Path-dependencies, constrained transformations and dynamic agency: an accounting case study informed by both ANT and NIS. Qualitative Research in Accounting & Management, v. 10, n. 2, p. 100-126, 2013. https://doi.org/10.1108/QRAM-08-2012-0030
RIBEIRO, J.A.; SCAPENS, R.W. Institutional theories in management accounting change: contributions, issues and paths for development. Qualitative Research in Accounting & Management, v. 3, n. 2, p. 94-111, 2006. https://doi.org/10.1108/11766090610670640
RINGLE, C.M.; SILVA, D.; BIDO, D.S. Modelagem de equações estruturais com utilização do SmartPLS. Revista Brasileira de Marketing, v. 13, n. 2, p. 56-73, 2014. https://doi.org/10.5585/remark.v13i2.2717
SANTOS, F.O.; JESUS, S.R.P.; SOUZA, W.A.R.; CAVALCANTE, T.S.B. Avaliação do sistema de controle gerencial sob a influência de fatores contingenciais: estudo de caso em um grupo econômico. Revista Contabilidade e Controladoria, v. 8, n. 2, p; 23-48, 2016. https://doi.org/10.5380/rcc.v8i2.38382
SIMONS, R. (1995). Levers of control. Cambridge: Harvard Business School Publishing, 1995.
SPEKLÉ, R.F.; VAN ELTEN, H.J.; WIDENER, S.K. Creativity and control: A paradox-Evidence from the levers of control framework. Behavioral Research in Accounting, v. 29, n. 2, p. 73-96, 2017. https://doi.org/10.2308/bria-51759
STINCHOMBE, A. Social structure and organizations. In: MARCH, J. Handbook of Organizations. Chicago: Rand McNally, p. 144, 1965.
THOMPSON, J.D. Organizations in action. New York: McGraw-Hill, 1967.
WHITTLE, A.; MUELLER, F. Strategy, enrolment and accounting: the politics of strategic ideas. Accounting, Auditing & Accountability Journal, v. 23, n. 5, p. 626-646, 2010. https://doi.org/10.1108/09513571011054918
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Revista de Ciências da Administração
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
The author transfers all copyright of the article to Revista Ciências da Administração, with any reproduction, total or partial, in any means of publication, printed or electronic, being prohibited, without the prior and necessary authorization being requested and, if obtained, will include the competent registration and thanks to the Magazine.
This work is licensed under a Creative Commons Atribuição-NãoComercial-SemDerivações 4.0 Internacional.
