Relação entre controles formais e informais, identificação organizacional e desempenho dos gerentes de empresas familiares
Resumo
Este estudo teve por objetivo analisar a relação entre controles formais e informais, identificação organizacional e desempenho gerencial em empresas familiares brasileiras. Para coletar os dados, foi aplicado um questionário aos gestores de empresas familiares, com a obtenção de 98 respostas. A pesquisa caracteriza-se como quantitativa, e o método adotado para a análise dos resultados foi a Modelagem de Equações Estruturais e o Fuzzy set Qualitative Comparative Analisys (FSQCA). Os resultados evidenciam que os controles informais (cultural e de pessoal) influenciam positiva e significativamente o desempenho gerencial, ao passo que os controles formais e a identificação organizacional não influenciaram o desempenho gerencial. Entretanto, na abordagem assimétrica, os resultados também indicaram que o controle de pessoal é uma solução central na predição de alto desempenho gerencial. Os controles de ação e de resultado também se mostraram importantes, embora sejam relativamente pouco utilizados em empresas familiares. Esses achados sugerem configurações diferentes e igualmente efetivas que predizem alto desempenho gerencial, por isso os gestores precisam dedicar atenção às diferentes formas de controle e seus impactos no nível de identificação organizacional. O estudo contribui para o conhecimento da área ao mostrar que os controles de gestão (de resultados, ação, cultural e pessoal) apresentam diferentes impactos no desempenho gerencial. Além de mostrar que a identificação organizacional não apresenta impacto significativo na relação entre controles e desempenho gerencial em empresas familiares, o que foi surpreendente e merece novas pesquisas.
Downloads
Referências
Abernethy, M. A. e Brownell, P. (1997). Management control systems in research and development organizations: The role of accounting, behavior and personnel controls. Accounting, Organizations and Society, 22(3-4), 233-248. https://doi.org/10.1016/S0361-3682(96)00038-4
Abernethy, M. A. e Chua, W. F. (1996). A field study of control system “redesign”: The impact of institutional processes on strategic choice. Contemporary Accounting Research, 13(2), 569-606. https://doi.org/10.1111/j.1911-3846.1996.tb00515.x
Adler, P. S. e Borys, B. (1996). Two types of bureaucracy: Enabling and coercive. Administrative science quarterly, 61-89. https://doi.org/10.2307/2393986
Almeida, D., Beuren, I. e Monteiro, J. (2021). Reflexes of organizational values on the reward system in a family business. Brazilian Business Review, 18(2), 140-159. https://doi.org/10.15728/bbr.2021.18.2.2
Anthony, R. N. (1965). Planning and control systems: A Framework for analysis. Division of Research, Graduate School of Business Administration, Harvard University.
Ashforth, B. E. e Mael, F. (1989). Social identity theory and the organization. Academy of management review, 14(1), 20-39. https://doi.org/10.5465/amr.1989.4278999
Ballinger, G. A. e Marcel, J. J. (2010). The use of an interim ceo during succession episodes and firm performance. Strategic Management Journal, 31(3), 262-283. https://doi.org/10.1002/smj.808
Bennedsen, M., Fan, J. P., Jian, M. e Yeh, Y. H. (2015). The family business map: Framework, selective survey, and evidence from Chinese family firm succession. Journal of Corporate Finance, 33, 212-226. https://doi.org/10.1016/j.jcorpfin.2015.01.008
Bhattacharya, C. B., Rao, H. e Glynn, M. A. (1995). Understanding the bond of identification: An investigation of its correlates among art museum members. Journal of marketing, 59(4), 46-57. https://doi.org/10.1177/002224299505900404
Cantisano, G. T. e Domínguez, J. F. M. (2007). Identificación organizacional y ruptura de contrato psicológico: sus influencias sobre la satisfacción de los empleados. International Journal of Psychology and Psychological Therapy, 7(3), 365-379. https://www.redalyc.org/articulo.oa?id=56070305
Carmeli, A., Gilat, G. e Waldman, D. A. (2007). The role of perceived organizational performance in organizational identification, adjustment and job performance. Journal of Management Studies, 44(6), 972-992. https://doi.org/10.1111/j.1467-6486.2007.00691.x
Carmon, A. F., Miller, A. N., Raile, A. N. e Roers, M. M. (2010). Fusing family and firm: Employee perceptions of perceived homophily, organizational justice, organizational identification, and organizational commitment in family businesses. Journal of Family Business Strategy, 1(4), 210-223. https://doi.org/10.1016/j.jfbs.2010.10.003
Cheney, G. (1982). Identification as process and product: A field study (dissertação de mestrado não publicada, Purdue University).
Chenhall, R. H. (2003). Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, organizations and society, 28(2-3), 127-168. https://doi.org/10.1016/S0361-3682(01)00027-7
Chenhall, R. H. e Moers, F. (2015). The role of innovation in the evolution of management accounting and its integration into management control. Accounting, Organizations and Society, 47, 1-13. https://doi.org/10.1016/j.aos.2015.10.002
Chenhall, R. H., Hall, M. e Smith, D. (2010). Social capital and management control systems: A study of a non-government organization. Accounting, organizations and Society, 35(8), 737-756. https://doi.org/10.1016/j.aos.2010.09.006
Chrisman, J. J., Sharma, P. e Taggar, S. (2007). Family influences on firms: An introduction. Journal of Business Research, 60(10), 1005-1011. https://doi.org/10.1016/j.jbusres.2007.02.016
Cohen, J. (1988). Statistical power analysis for the behavioral sciences: Jacob Cohen. J Am Stat Assoc, 84(363), 19-74.
Cromie, S., Stephenson, B. e Monteith, D. (1995). The management of family firms: An empirical investigation. International Small Business Journal, 13(4), 11-34. https://doi.org/10.1177/0266242695134001
Cucculelli, M. e Bettinelli, C. (2016). Corporate governance in family firms, learning and reaction to recession: Evidence from Italy. Futures, 75, 92-103. https://doi.org/10.1016/j.futures.2015.10.011
Davila, T. (2005). An exploratory study on the emergence of management control systems: Formalizing human resources in small growing firms. Accounting, Organizations and Society, 30(3), 223-248. https://doi.org/10.1016/j.aos.2004.05.006
Duréndez, A., Madrid-Guijarro, A. e García-Pérez-de-Lema, D. (2011). Innovative culture, management control systems and performance in small and medium-sized Spanish family firms. Innovar, 21(40), 137-154. http://www.scielo.org.co/scielo.php?script=sci_arttext&pid=S0121-50512011000200011
Dutton, J. E., Dukerich, J. M. e Harquail, C. V. (1994). Organizational images and member identification. Administrative science quarterly, 239-263. https://doi.org/10.2307/2393235
Dyer, W. G. (1989). Integrating professional management into a family owned business. Family business review, 2(3), 221-235. https://doi.org/10.1111/j.1741-6248.1989.00221.x
Eisenhardt, K. M. (1985). Control: Organizational and economic approaches. Management science, 31(2), 134-149. https://doi.org/10.1287/mnsc.31.2.134
Epitropaki, O. e Martin, R. (2005). The moderating role of individual differences in the relation between transformational/transactional leadership perceptions and organizational identification. The Leadership Quarterly, 16(4), 569-589. https://doi.org/10.1016/j.leaqua.2005.06.005
Fávero, L. P. e Belfiore, P. (2014). Métodos quantitativos com Stata: Procedimentos, rotinas e análise de resultados (v. 1). Elsevier Brasil.
Fiss, P. C. (2011). Building better causal theories: A fuzzy set approach to typologies in organization research. Academy of Management Journal, 54(2), 393-420. https://doi.org/10.5465/amj.2011.60263120
Goebel, S. e Weißenberger, B. E. (2017). The relationship between informal controls, ethical work climates, and organizational performance. Journal of Business Ethics, 141(3), 505-528. https://doi.org/10.1007/s10551-015-2700-7
Gok, S., Karatuna, I. e Karaca, P. O. (2015). The role of perceived supervisor support and organizational identification in job satisfaction. Procedia-Social and Behavioral Sciences, 177, 38-42. https://doi.org/10.1016/j.sbspro.2015.02.328
Hair Jr, J. F., Hult, G. T. M., Ringle, C. e Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (pls-sem). Sage publications.
Hair, J. F., Risher, J. J., Sarstedt, M. e Ringle, C. M. (2019). When to use and how to report the results of pls-sem. European business review, 31(1),2-24. https://doi.org/10.1108/EBR-11-2018-0203
Haslam, S. A. (2001). The social identity approach. Psychology in organisations.
Heinicke, A., Guenther, T. W. e Widener, S. K. (2016). An examination of the relationship between the extent of a flexible culture and the levers of control system: The key role of beliefs control. Management Accounting Research, 33, 25-41. https://doi.org/10.1016/j.mar.2016.03.005
Kaplan, R. S. e Johnson, H. T. (1987). Relevance lost: The rise and fall of management accounting. Harvard Business School Press.
Kaplan, R. S. e Norton, D. P. (1996). Linking the balanced scorecard to strategy. California Management Review, 39(1), 53-79.
Kaya, B., Abubakar, A. M., Behravesh, E., Yildiz, H. e Mert, I. S. (2020). Antecedents of innovative performance: Findings from pls-sem and Fuzzy sets (fsqca). Journal of Business Research, 114, 278-289. https://doi.org/10.1016/j.jbusres.2020.04.016
Kreiner, G. E. e Ashforth, B. E. (2004). Evidence toward an expanded model of organizational identification. Journal of Organizational Behavior: The International Journal of Industrial, Occupational and Organizational Psychology and Behavior, 25(1), 1-27. https://doi.org/10.1002/job.234
Lange, D., Boivie, S. e Westphal, J. D. (2015). Predicting organizational identification at the ceo level. Strategic Management Journal, 36(8), 1224-1244. https://doi.org/10.1002/smj.2283
Langfield-Smith, K. (1997). Management control systems and strategy: A critical review. Accounting, organizations and society, 22(2), 207-232. https://doi.org/10.1016/S0361-3682(95)00040-2
Lansberg, I. (1999). Succeeding generations: Realizing the dream of families in business. Harvard Business Review Press.
Lima Duarte, F. C., Girão, L. F. D. A. P. e Paulo, E. (2017). Avaliando modelos lineares de value relevance: eles captam o que deveriam captar?. Revista de Administração Contemporânea, 21(spe), 110-134. https://doi.org/10.1590/1982-7849rac2017160202
López, O. L. e Hiebl, M. R. (2015). Management accounting in small and medium-sized enterprises: Current knowledge and avenues for further research. Journal of Management Accounting Research, 27(1), 81-119. https://doi.org/10.2308/jmar-50915
Lunkes, R. J., Rosa, F. S. D., Monteiro, J. J. e Bortoluzzi, D. A. (2020). Interactions among environmental training, environmental strategic planning and personnel controls in radical environmental innovation. Sustainability, 12(20), 8748. https://doi.org/10.3390/su12208748
Mael, F. A. e Ashforth, B. E. (1995). Loyal from day one: Biodata, organizational identification, and turnover among newcomers. Personnel Psychology, 48(2), 309-333. https://doi.org/10.1111/j.1744-6570.1995.tb01759.x
Mael, F. e Ashforth, B. E. (1992). Alumni and their alma mater: A partial test of the reformulated model of organizational identification. Journal of organizational Behavior, 13(2), 103-123. https://doi.org/10.1002/job.4030130202
Malmi, T. e Brown, D. A. (2008). Management control systems as a package: Opportunities, challenges and research directions. Management accounting research, 19(4), 287-300. https://doi.org/10.1016/j.mar.2008.09.003
Matherne, C., Waterwall, B., Ring, J. K. e Credo, K. (2017). Beyond organizational identification: The legitimization and robustness of family identification in the family firm. Journal of family business strategy, 8(3), 170-184. https://doi.org/10.1016/j.jfbs.2017.08.001
Merchant, K. A. (1985). Control in business organization. Financial Times/Prentice Hall.
Merchant, K. A. e Van Der Stede, W. A. (2007). Management control systems: Performance measurement, evaluation and incentives. Pearson Education.
Miller, D. (1993). Some organizational consequences of ceo succession. Academy of Management Journal, 36(3), 644-659. https://doi.org/10.5465/256597
Miller, D., Le Breton-Miller, I., Lester, R. H. e Cannella Jr, A. A. (2007). Are family firms really superior performers?. Journal of Corporate Finance, 13(5), 829-858. https://doi.org/10.1016/j.jcorpfin.2007.03.004
Muñoz, P. e Kibler, E. (2016). Institutional complexity and social entrepreneurship: A fuzzy-set approach. Journal of Business Research, 69(4), 1314-1318. https://doi.org/10.1016/j.jbusres.2020.04.016
Otley, D. (2001). Extending the boundaries of management accounting research: Developing systems for performance management. The British Accounting Review, 33(3), 243-261. https://doi.org/10.1006/bare.2001.0168.
Otley, D., Broadbent, J. e Berry, A. (1995). Research in management control: An overview of its development. British Journal of management, 6, S31-S44. https://doi.org/10.1111/j.1467-8551.1995.tb00136.x
Ouchi, W. G. (1979). A conceptual framework for the design of organizational control mechanisms. Management science, 25(9), 833-848.
Prencipe, A., Bar-Yosef, S. e Dekker, H. C. (2014). Accounting research in family firms: Theoretical and empirical challenges. European Accounting Review, 23(3), 361-385. https://doi.org/10.1080/09638180.2014.895621
Santos, V., Beuren, I. M., Bernd, D. C. e Kaveski, I. D. S. (2018, 25-27 julho). Efeitos do sistema de controle gerencial no desempenho individual mediado pela aprendizagem organizacional. Em XVIII usp Internacional Conference in Accounting. Universidade de São Paulo. https://congressousp.fipecafi.org/anais/18UspInternational/ArtigosDownload/1036.pdf
Ragin, C. C. (2009). Qualitative comparative analysis using fuzzy sets (fsqca). Configurational comparative methods: Qualitative comparative analysis (qca) and related techniques, 51, 87-121. https://dx.doi.org/10.4135/9781452226569.n5
Shanker, M. C. e Astrachan, J. H. (1996). Myths and realities: Family businesses’ contribution to the us economy: A framework for assessing family business statistics. Family Business Review, 9(2), 107-123. https://doi.org/10.1111/j.1741-6248.1996.00107.x
Shields, M. D., Deng, F. J. e Kato, Y. (2000). The design and effects of control systems: Tests of direct-and indirect-effects models. Accounting, Organizations and Society, 25(2), 185-202. https://doi.org/10.1016/S0361-3682(99)00041-0
Simons, R. (1995) Levers of control: How managers use innovative control systems to drive strategic renewal. Harvard Business Press.
Songini, L., Morelli, C. e Vola, P. (2018). Managerial control systems in family business: State of the art. Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research, 193. https://doi.org/10.1108/S1479-351220180000033008
Spekle, R. F. e Verbeeten, F. H. (2014). The use of performance measurement systems in the public sector: Effects on performance. Management Accounting Research, 25(2), 131-146. https://doi.org/10.1016/j.mar.2013.07.004
Tavares, S. M., van Knippenberg, D. e van Dick, R. (2016). Organizational identification and “currencies of exchange”: Integrating social identity and social exchange perspectives. Journal of Applied Social Psychology, 46(1), 34-45. https://doi.org/10.1111/jasp.12329
Van de Ven, A. H. e Ferry, D. L. (1980). Measuring and assessing organizations. John Wiley & Sons.
Van der Kolk, B., van Veen-Dirks, P. M. e ter Bogt, H. J. (2019). The impact of management control on employee motivation and performance in the public Sector. European Accounting Review, 28(5), 901-928. https://doi.org/10.1080/09638180.2018.1553728
Van Knippenberg, D., Van Dick, R. e Tavares, S. (2007). Social identity and social exchange: Identification, support, and withdrawal from the job. Journal of Applied Social Psychology, 37(3), 457-477. https://doi.org/10.1111/j.1559-1816.2007.00168.x
Van Knippenberg, D. e Sleebos, E. (2006). Organizational identification versus organizational commitment: Self‐definition, social exchange, and job attitudes. Journal of Organizational Behavior: The International Journal of Industrial, Occupational and Organizational Psychology and Behavior, 27(5), 571-584. https://doi.org/10.1002/job.359
Van Knippenberg, D. (2000). Work motivation and performance: A social identity perspective. Applied Psychology, 49(3), 357-371. https://doi.org/10.1111/1464-0597.00020
Vandenbosch, B. (1999). An empirical analysis of the association between the use of executive support systems and perceived organizational competitiveness. Accounting, Organizations and Society, 24(1), 77-92. https://doi.org/10.1016/S0361-3682(97)00064-0
Wang, H. J., Demerouti, E. e Le Blanc, P. (2017). Transformational leadership, adaptability, and job crafting: The moderating role of organizational identification. Journal of Vocational Behavior, 100, 185-195. https://doi.org/10.1016/j.jvb.2017.03.009
Widener, S. K. (2007). An empirical analysis of the levers of control framework. Accounting, Organizations and Society, 32(7-8), 757-788. https://doi.org/10.1016/j.aos.2007.01.001
Zhang, Y. e Chen, C. C. (2013). Developmental leadership and organizational citizenship behavior: Mediating effects of self-determination, supervisor identification, and organizational identification. The Leadership Quarterly, 24(4), 534-543. https://doi.org/10.1016/j.leaqua.2013.03.007
