Controles gerenciais e fatores comportamentais como direcionadores do gerenciamento de resultados
DOI:
https://doi.org/10.5007/2175-8069.2022.e83462Palavras-chave:
Alavancas de controle , Gerenciamento de resultados, Criatividade , EmpoderamentoResumo
O uso das alavancas de controle gerencial pode ajudar as organizações na avaliação dos resultados e minimizar comportamentos oportunistas dos gestores. Pode moldar os fatores comportamentais ao oferecer gatilho, em determinadas ocasiões, às práticas de gerenciamento de resultados. O objetivo do estudo é analisar se o uso das alavancas de controle gerencial afeta a relação entre os fatores comportamentais de empoderamento e criatividade dos gestores e a propensão ao gerenciamento de resultados. A amostra contempla 82 respondentes (gestores de empresas brasileiras), para tratamento dos dados utilizou-se da equação estrutural. Os resultados sugerem que empresas que priorizam o uso das alavancas de controle gerencial pelos sistemas de limites e diagnóstico criam barreiras às práticas de gerenciamento de resultados. Por outro lado, empresas com uso das alavancas pelos sistemas de crenças e interativo abrem espaço para os gestores exercerem o comportamento oportunista de gerenciamento de resultados.
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