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.
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