Factores de control de gestión y factores de comportamiento en la gestión de ganancias
DOI:
https://doi.org/10.5007/2175-8069.2022.e83462Palabras clave:
Palancas de control, Gestión de resultados, Creatividad, EmpoderamientoResumen
El uso de palancas de control de gestión puede ayudar a las organizaciones a evaluar los resultados y minimizar el comportamiento oportunista de los gerentes. Puede moldear factores de comportamiento al proporcionar un desencadenante, en ocasiones, de las prácticas de administración de ganancias. El estudio analiza si uso de palancas de control de gestión afecta la relación entre los factores conductuales de empoderamiento y creatividad de los gerentes y propensión a la gestión de ganancias. La muestra incluye 82 encuestados (gerentes de empresas brasileñas), para tratamiento de datos usamos ecuación estructural. Los resultados sugieren que las empresas que priorizan el uso de palancas de control de gestión por umbrales y sistemas de diagnóstico crean barreras a las prácticas de gestión de ganancias. Por otro lado, empresas con uso de palancas mediante sistemas de creencias y espacios abiertos interactivos para que gerentes ejerzan el comportamiento oportunista de la gestión de ganancias.
Citas
Alge, B. J., Ballinger, G. A., Tangirala, S. & Oakley, J. L. (2006). Information privacy in organizations: Empowering creative and extrarole performance. Journal of Applied Psychology, 91(1), 221. https://doi.org/10.1037/0021-9010.91.1.221
Amabile, T. M., Conti, R., Coon, H., Lazenby, J. & Herron, M. (1996). Assessing the work environment for creativity. Academy of Management Journal, 39(5), 1154-1184. https://doi.org/10.5465/256995
Amabile, T. M. & Sensabaugh, S. J. (1992). High creativity versus low creativity: What makes the difference. Readings in Innovation, (240), 19.
Anderson, N., Potočnik, K. & Zhou, J. (2014). Innovation and creativity in organizations: A state-of-the-science review, prospective commentary, and guiding framework. Journal of Management, 40(5), 1297-1333. https://doi.org/10.1177/0149206314527128
Anthony, R. N. & Govindarajan, V. (2008). Management Control Systems. AMGH Editora.
Arjaliès, D. L., & Mundy, J. (2013). The use of management control systems to manage CSR strategy: A levers of control perspective. Management Accounting Research, 24(4), 284-300. https://doi.org/10.1016/j.mar.2013.06.003
Barton, H. & Barton, L. C. (2011). Trust and psychological empowerment in the Russian work context. Human Resource Management Review, 21(3), 201-208. https://doi.org/10.1016/j.hrmr.2011.02.001
Bertero, C. O. (1996). Cultura organizacional e instrumentalização do poder. Cultura e Poder nas Organizações, 2, 29-44.
Beuren, I. M. & Vaz, P. V. C. (2015). Papel mediador do pacote do system de controle gerencial na relação entre estratégia ambiental e performance gerencial. In: Anais do Congresso USP de Controladoria e Contabilidade. São Paulo, SP, Brasil.
Bharadwaj, S., & Menon, A. (2000). Making innovation happen in organizations: Individual creativity mechanism, organizational creativity mechanism or both? Journal of Product Innovation Management, 17, 424-434.
Bushman, R. M., Indjejikian, R. J. & Smith, A. (1996). CEO compensation: The role of individual performance evaluation. Journal of Accounting and Economics, 21(2), 161-193. https://doi.org/10.1016/0165-4101(95)00416-5
Casado, T. (2002). A motivação e o trabalho. As pessoas na organização. São Paulo: Gente, p. 247-258, 2002.
Cintra, Y. C. (2011). A integração da sustentabilidade às práticas de controle gerencial das empresas no Brasil (Doctoral dissertation, University of São Paulo).
Corsun, D. L. & Enz, C. A. (1999). Predicting psychological empowerment among service workers: The effect of support-based relationships. Human Relations, 52(2), 205-224. https://doi.org/10.1023/A:1016984802948
Cruz, A. P. C. D., Frezatti, F. & Bido, D. D. S. (2015). Estilo de liderança, controle gerencial e inovação: Papel das alavancas de controle. Revista de Administração Contemporânea, 19(6), 772-794. https://doi.org/10.1590/1982-7849rac2015150099
Deci, E. L. & Ryan, R. M. (2000). The" what" and" why" of goal pursuits: Human needs and the self-determination of behavior. Psychological Inquiry, 11(4), 227-268. https://doi.org/10.1207/S15327965PLI1104_01
DeFond, M. L. & Park, C. W. (1997). Smoothing income in anticipation of future earnings. Journal of Accounting and Economics, 23(2), 115-139. https://doi.org/10.1016/S0165-4101(97)00004-9
Diehl, C. A. & de Souza, M. A. (2008). Alavancas de Controle: identificando o alinhamento estratégico. Revista Digital del Instituto Internacional de Costos, (2), 41-66.
Farmer, S. M., Tierney, P. & Kung-McIntyre, K. (2003). Employee creativity in Taiwan: An application of role identity theory. Academy of Management Journal, 46(5), 618-630. https://doi.org/10.5465/30040653
Fornell, C. & Larcker, D.F. Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research 1981, 18, 39–50. https://doi.org/10.1177/002224378101800104
Garcia Osma, B., Gomez-Conde, J. & Lopez-Valeiras, E. (2019). Management Accounting and Control Systems and Earnings Management: Effects on Future Firm Performance. Available at SSRN 3449178. http://dx.doi.org/10.2139/ssrn.3449178
Gomez-Conde, J., Lunkes, R. J. & Rosa, F. S. (2019). Environmental innovation practices and operational performance. The joint effects of management accounting and control systems and environmental training. Accounting, Auditing & Accountability Journal. https://doi.org/10.1108/AAAJ-01-2018-3327
Gilson, L. L., Mathieu, J. E., Shalley, C. E. & Ruddy, T. M. (2005). Creativity and standardization: complementary or conflicting drivers of team effectiveness? Academy of Management Journal, 48(3), 521-531. https://doi.org/10.5465/amj.2005.17407916
Gkorezis, P., & Petridou, E. (2008). Employees' psychological empowerment via intrinsic and extrinsic rewards. Academy of Health Care Management Journal, 4(1).
Gonzalez, L. P., Jiménez, D. J. & Lorente, Á. R. M. (2013, September). Total Quality Management and its relationship with empowerment and commitment: their effects on firm performance. Proceedings in EIIC-The 2nd Electronic International Interdisciplinary Conference (No. 1).
Greenfield, A. C., Norman, C. S. & Wier, B. (2008). The effect of ethical orientation and professional commitment on earnings management behavior. Journal of Business Ethics, 83(3), 419-434. https://doi.org/10.1007/s10551-007-9629-4
Grolnick, W. S. & Ryan, R. M. (1989). Parent styles associated with children's self-regulation and competence in school. Journal of Educational Psychology, 81(2), 143. doi: https://doi.org/10.1037/0022-0663.81.2.143
Hair, J. F.; Sarstedt, M.; Hopkins, L. & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research. European Business Review, 26(2), 106–121. https://doi.org/10.1108/EBR-10-2013-0128
Hanlon, M. & Shevlin, T. (2005). Book-tax conformity for corporate income: An introduction to the issues. Tax Policy and the Economy, 19, 101-134. https://doi.org/10.1086/tpe.19.20061897
Healy, P. (1985). The impact of bonus schemes on the selection of accounting principles. Journal of Accounting and Economics, 7(1-3), 85-107.
Healy, P. M. & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4), 365-383. https://doi.org/10.2308/acch.1999.13.4.365
Henseler, J., Hubona, G. & Ray, P.A. Using PLS path modeling in new technology research: Updated guidelines. Industrial Management and Data Systems 2016, 116, 2–20. https://doi.org/10.1108/IMDS-09-2015-0382
Hope, O. K. & Wang, J. (2018). Management deception, big-bath accounting, and information asymmetry: Evidence from linguistic analysis. Accounting, Organizations and Society, 70, 33-51. https://doi.org/10.1016/j.aos.2018.02.004
Ittner, C. D., Larcker, D. F. & Rajan, M. V. (1997). The choice of performance measures in annual bonus contracts. Accounting Review, 231-255.
Kleba, M. E. & Wendausen, A. (2009). Empowerment: the process of strengthening the subjects in the areas of social participation and political democratization. Saúde e Sociedade, 18(4), 733-743.
Koestner, R., Ryan, R. M., Bernieri, F. & Holt, K. (1984). Setting limits on children's behavior: The differential effects of controlling vs. informational styles on intrinsic motivation and creativity. Journal of Personality, 52(3), 233-248. https://doi.org/10.1111/j.1467-6494.1984.tb00879.x
Kruis, A. M., Speklé, R. F. & Widener, S. K. (2016). The levers of control framework: An exploratory analysis of balance. Management Accounting Research, 32, 27-44. https://doi.org/10.1016/j.mar.2015.12.002
Martinez, A. L. & Martins, V. A. M. (2016). Alavancagem financeira e agressividade fiscal no Brasil. Revista de Contabilidade da UFBA, 10(3), 4-22. https://doi.org/10.9771/rc-ufba.v10i3.18383
Merchant, K. A. (1989). Rewarding results: Motivating profit center managers. Harvard Business School Press.
Merchant, K. A. & Rockness, J. (1994). The ethics of managing earnings: An empirical investigation. Journal of Accounting and Public Policy, 13(1), 79-94. https://doi.org/10.1016/0278-4254(94)90013-2
Merchant, K. A. & Van der Stede, W. A. (2007). Management control systems: performance measurement, evaluation and incentives. Pearson Education.
Mills, P. K. & Ungson, G. R. (2003). Reassessing the limits of structural empowerment: Organizational constitution and trust as controls. Academy of Management Review, 28(1), 143-153. https://doi.org/10.5465/amr.2003.8925254
Mundy, J. (2010). Creating dynamic tensions through a balanced use of management control systems. Accounting, Organizations and Society, 35(5), 499-523. https://doi.org/10.1016/j.aos.2009.10.005
Nisiyama, E. K. & Oyadomari, J. C. T. (2012). Sistemas de controle gerencial e o processo de inovação. Revista de Administração e Inovação (RAI), 9(1), 106-125. https://doi.org/10.5773/rai.v1i1.634
Noreen, E. (1988). The economics of ethics: A new perspective on agency theory. Accounting, Organizations and Society, 13(4), 359-369. https://doi.org/10.1016/0361-3682(88)90010-4
Nunnally, J.C. & Bernstein, I.H. (1994). Validity. Psychometric Theory, 3, 99–132.
Palepu, K. G., Healy, P. M. & Peek, E. (2010). Business analysis and valuation: text and cases. South-Western, Cengage Learning.
Pardo Del Val, M. P. & Lloyd, B. (2003). Measuring empowerment. Leadership & Organization Development Journal. https://doi.org/10.1108/01437730310463297
Pettigrew, A. M. (1996). A cultura das organizações é administrável. Cultura e poder nas organizações. São Paulo: Atlas, 145-153.
Raisch, S. & Birkinshaw, J. (2008). Organizational ambidexterity: Antecedents, outcomes, and moderators. Journal of Management, 34(3), 375-409. https://doi.org/10.1177/0149206308316058
Ricco, M. F. F. (2004). Construindo perfis comportamentais em ambiente organizacional: os estilos de mobilização dos gestores brasileiros (Doctoral dissertation, Universidade de São Paulo).
Sarooghi, H., Libaers, D. & Burkemper, A. (2015). Examining the relationship between creativity and innovation: A meta-analysis of organizational, cultural, and environmental factors. Journal of Business Venturing, 30(5), 714-731. https://doi.org/10.1016/j.jbusvent.2014.12.003
Schipper, K. (1989). Earnings management. Accounting Horizons, 3(4), 91.
Shalley, C. E., Zhou, J. & Oldham, G. R. (2004). The effects of personal and contextual characteristics on creativity: Where should we go from here? Journal of Management, 30(6), 933-958. https://doi.org/10.1016/j.jm.2004.06.007
Sierens, E., Vansteenkiste, M., Goossens, L., Soenens, B. & Dochy, F. (2009). The synergistic relationship of perceived autonomy support and structure in the prediction of self‐regulated learning. British Journal of Educational Psychology, 79(1), 57-68. https://doi.org/10.1348/000709908X304398
Simons, R. (1995). Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal. Boston, MA: Harvard Business School Press.
Speklé, R. F., Van Elten, H. J. & Widener, S. K. (2017). Creativity and control: A paradox -Evidence from the levers of control framework. Behavioral Research in Accounting, 29(2), 73-96. https://doi.org/10.2308/bria-51759
Tessier, S. & Otley, D. (2012). A conceptual development of Simons’ Levers of Control framework. Management Accounting Research, 23(3), 171-185. https://doi.org/10.1016/j.mar.2012.04.003
Thomas, K. W. & Velthouse, B. A. (1990). Cognitive elements of empowerment: An “interpretive” model of intrinsic task motivation. Academy of Management Review, 15(4), 666-681. https://doi.org/10.5465/amr.1990.4310926
Tuuli, M. M. & Rowlinson, S. (2009). Performance consequences of psychological empowerment. Journal of Construction Engineering and Management, 135(12), 1334-1347. https://doi.org/10.1061/(ASCE)CO.1943-7862.0000103
Archivos adicionales
Publicado
Cómo citar
Número
Sección
Licencia
Os Direitos Autorais para artigos publicados neste periódico são do autor, com direitos de primeira publicação para a Revista. Em virtude de aparecerem nesta Revista de acesso público, os artigos são de uso gratuito, com atribuições próprias, em aplicações educacionais, de exercício profissional e para gestão pública. A Revista adotou a licença Creative Commons Atribuição 4.0 Internacional - CC BY NC ND. Esta licença permite acessar, baixar (download), copiar, imprimir, compartilhar, reutilizar e distribuir os artigos desde que com a citação da fonte, atribuindo os devidos créditos de autoria. Nesses casos, nenhuma permissão é necessária por parte dos autores ou dos editores. Autores têm autorização para assumir contratos adicionais separadamente, para distribuição não-exclusiva da versão do trabalho publicada nesta revista (ex.: publicar em repositório institucional ou um capítulo de livro).
Esta obra está licenciada sob uma Licença Creative Commons.
