INFLUÊNCIA DAS CARACTERÍSTICAS COERCITIVA E HABILITANTE DO ORÇAMENTO NO EMPODERAMENTO E NA CRIATIVIDADE

  • Thiago Bruno de Jesus Silva Professor em Ciências Contabeis pela Universidade Federal da Grande Dourados (UFGD)
  • Cristian Baú Dal Magro
  • LUCIANA GONCALVES DE SOUZA
  • JANUARIO JOSE MONTEIRO
Palavras-chave: Controle Coercitivo, Controle Habilitante, Utilidade do Orçamento, Empoderamento, Criatividade

Resumo

Resumo
Objetivo: Analisar a influência das características coercitiva e habilitante do orçamento no empoderamento e na criatividade dos gestores.
Método: Efetuou-se uma survey com 100 respostas válidas de gestores pertencentes a Associação das Empresas Brasileiras de Tecnologia da Informação – ASSESPRO. Os dados foram analisados a partir da modelagem de equações estruturais, com uso do Partial Least Squere (PLS).
Resultados: Os resultados sugerem que as características coercitivas do orçamento aumentam a criatividade dos gestores de empresas tecnológicas. De outro lado, percebeu-se que as influências das características habilitantes do orçamento na criatividade foram significativas e maiores do que das características coercitivas. Em relação ao teste de mediação, verificou-se que empoderamento não mediou a relação entre as caraterísticas coercitivas do orçamento (planejamento) e a criatividade, mas o empoderamento mediou parcialmente a relação entre as caraterísticas habilitantes do orçamento (diálogo) e a criatividade.
Contribuições: Esta investigação contribui ao campo teórico ao demonstrar que o orçamento empresarial oferece possibilidade de ser percebido de duas formas distintas, o que pode contribuir para o sentimento de empoderamento e a criatividade dos funcionários, facilitando o consumo de recursos de maneira sustentável e inovadora pelas iniciativas criativas dos funcionários.
Palavras-chave: Controle Coercitivo, Controle Habilitante, Utilidade do Orçamento. Empoderamento, Criatividade.

Biografia do Autor

Thiago Bruno de Jesus Silva, Professor em Ciências Contabeis pela Universidade Federal da Grande Dourados (UFGD)
Doutorando em Contabilidade (UFSC)

Referências

Abbey, A., & Dickson, J. W. (1983). R&D work climate and innovation in semiconductors. Academy of Management Journal, 26(2), 362-368.

Adler, P. S., & Borys, B. (1996). Two types of bureaucracy: enabling and coercive. Administrative Science Quarterly, 41(1), 61-89. doi: 10.2307/2393986

Adler, P. S., & Chen, C. X. (2011). Combining creativity and control: Understanding individual motivation in large-scale collaborative creativity. Accounting, organizations and society, 36(2), 63-85.

Anderson, D. J., Inagaki, H. K., & Panse, K. M. (2014). Independent, reciprocal neuromodulatory control of sweet and bitter taste sensitivity during starvation in Drosophila. Neuron, 84(4), 806-820.


Amabile, T. M. (1997). Motivating creativity in organizations: On doing what you love and loving what you do. California management review, 40(1), 39-58.

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.

Amabile, T. M., & Pillemer, J. (2012). Perspectives on the social psychology of creativity. The Journal of Creative Behavior, 46(1), 3-15.

Annarelli, A., & Nonino, F. (2016). Strategic and operational management of organizational resilience: Current state of research and future directions. Omega, 62, 1-18.

Ahrens, T., & Chapman, C. S. (2004). Accounting for flexibility and efficiency: a field study of management control systems in a restaurant chain*. Contemporary Accounting Research, 21(2), 271-301. doi: 10.1506/VJR6-RP75-7GUX-XH0X

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.

Appuhami, R. (2017). Exploring the relationship between strategic performance measurement systems and managers' creativity: the mediating role of psychological empowerment and organisational learning. Accounting & Finance. DOI: 10.1111/acfi.12287

Arnold, M. C., & Gillenkirch, R. M. (2015). Using negotiated budgets for planning and performance evaluation: An experimental study. Accounting, organizations and society, 43, 1-16.

Ax, C., Johansson, C., & Kullvén, H. (2005). Den nya ekonomistyrningen. 3. painos.

Bedford, R. B. (2015). How low does iron go? Chasing the active species in Fe-catalyzed cross-coupling reactions. Accounts of chemical research, 48(5), 1485-1493.
Beuren, I. M., dos Santos, V., & Bernd, D. C. (2020). Effects of the Management Control System on Empowerment and Organizational Resilience. Brazilian Business Review.
Bido, D. S., Mantovani, D. M. N., & Cohen, E. D. (2018). Destruição de escalas de mensuração por meio da análise fatorial exploratória nas pesquisas da área de produção e operações. Gestão & Produção, 25(2), 384-397.
Bido, D. S., & da Silva, D. (2019). SmartPLS 3: especificação, estimação, avaliação e relato. Administração: Ensino e Pesquisa, 20(2), 1-31.
Burney, L. L., Radtke, R. R., & Widener, S. K. (2017). The intersection of “bad apples,”“bad barrels,” and the enabling use of performance measurement systems. Journal of Information Systems, 31(2), 25-48.
Burroughs, J. E., Dahl, D. W., Moreau, C. P., Chattopadhyay, A., & Gorn, G. J. (2011). Facilitating and rewarding creativity during new product development. Journal of Marketing, 75(4), 53-67.
Chapman, C. S., & Kihn, L. A. (2009). Information system integration, enabling control and performance. Accounting, organizations and society, 34(2), 151-169.
Cools, M., Stouthuysen, K., & Van den Abbeele, A. (2017). Management control for stimulating different types of creativity: The role of budgets. Journal of Management Accounting Research, 29(3), 1-21.
Curtis, E., & Sweeney, B. (2017). Managing different types of innovation: mutually reinforcing management control systems and the generation of dynamic tension. Accounting and Business Research, 47(3), 313-343.
Deci, E. L., & Ryan, R. M. (1987). The support of autonomy and the control of behavior. Journal of personality and social psychology, 53(6), 1024.
Ekholm, B. G., & Wallin, J. (2011). The impact of uncertainty and strategy on the perceived usefulness of fixed and flexible budgets. Journal of Business Finance & Accounting, 38(1‐2), 145-164.
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.
Faul, F., Erdfelder, E., Buchner, A., & Lang, A. G. (2009). Statistical power analyses using G* Power 3.1: Tests for correlation and regression analyses. Behavior research methods, 41(4), 1149-1160.
Fornell, C., & Larcker, D. F. (1981). Structural equation models with unobservable variables and measurement error: Algebra and statistics.
Gagné, M., & Deci, E. L. (2005). Self‐determination theory and work motivation. Journal of Organizational behavior, 26(4), 331-362.
Grabner, I., & Speckbacher, G. (2016). The cost of creativity: A control perspective. Accounting, Organizations and Society, 48, 31-42.
Gong, Y., Cheung, S. Y., Wang, M., & Huang, J. C. (2012). Unfolding the proactive process for creativity: Integration of the employee proactivity, information exchange, and psychological safety perspectives. Journal of management, 38(5), 1611-1633.
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.
Hall, M. (2008). The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance. Accounting, Organizations and Society, 33(2-3), 141-163.
Hair Jr, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (PLS-SEM). Sage publications.
Hair Jr, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2009). Modelagem de Equações Estruturais: uma introdução. Análise multivariada de dados, 6.
Hartmann, F. G., & Maas, V. S. (2011). The effects of uncertainty on the roles of controllers and budgets: An exploratory study. Accounting and Business Research, 41(5), 439-458.
Hempel, P. S., Zhang, Z. X., & Han, Y. (2012). Team empowerment and the organizational context: Decentralization and the contrasting effects of formalization. Journal of management, 38(2), 475-501.
Henseler, J., Fassott, G., & Coelho, P. S. (2016). Testing moderating effects in PLS path models with composite variables. Industrial Management & Data Systems.
Henri, J. F. (2006). Management control systems and strategy: A resource-based perspective. Accounting, organizations and society, 31(6), 529-558.
Hirst, G., Van Knippenberg, D., & Zhou, J. (2009). A cross-level perspective on employee creativity: Goal orientation, team learning behavior, and individual creativity. Academy of management journal, 52(2), 280-293.
Janka, M., & Guenther, T. W. (2018). Management control of new product development and perceived environmental uncertainty: Exploring heterogeneity using a finite mixture approach. Journal of Management Accounting Research, 30(2), 131-161.
Kantur, D., & İşeri-Say, A. (2012). Organizational resilience: A conceptual integrative framework. Journal of Management & Organization, 18(6), 762-773.
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.
Kruis, J., & Maris, G. (2016). Three representations of the Ising model. Scientific reports, 6, 34175.
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.
Limnios, E. A. M., Mazzarol, T., Ghadouani, A., & Schilizzi, S. G. (2014). The resilience architecture framework: four organizational archetypes. European Management Journal, 32(1), 104-116.
MacKenzie, S. B., & Podsakoff, P. M. (2012). Common method bias in marketing: Causes, mechanisms, and procedural remedies. Journal of retailing, 88(4), 542-555.
Mahama, H., & Cheng, M. M. (2013). The effect of managers' enabling perceptions on costing system use, psychological empowerment, and task performance. Behavioral Research in Accounting, 25(1), 89-114.
Marginson, D., McAulay, L., Roush, M., & van Zijl, T. (2014). Examining a positive psychological role for performance measures. Management Accounting Research, 25(1), 63–75.
Marôco, J. (2010). Análise de Equações Estruturais: Fundamentos teóricos, software & Aplicações. ReportNumber, Lda.
Müller-Stewens, B., Widener, S. K., Möller, K., & Steinmann, J. C. (2020). The role of diagnostic and interactive control uses in innovation. Accounting, Organizations and Society, 80, 101078.
Mundy, J. (2010). Creating dynamic tensions through a balanced use of management control systems. Accounting, Organizations and society, 35(5), 499-523
Podsakoff, P. M., MacKenzie, S. B., Lee, J.-Y., & Podsakoff, N. P. (2003). Common method biases in behavioral research: A critical review of the literature and recommended remedies. Journal of Applied Psychology, 88(5), 879–903
Radtke, R. R., & Widener, S. K. (2016). The Complex World of Control: Integration of Ethics and Uses of Control. In Performance Measurement and Management Control: Contemporary Issues (pp. 17-38). Emerald Group Publishing Limited
Ryan, R. M., & Deci, E. L. (2000). Self-determination theory and the facilitation of intrinsic motivation, social development, and well-being. American psychologist, 55(1), 68.
Sánchez, J. M., Vélez, M. L., & Ramón-Jerónimo, M. A. (2012). Do suppliers' formal controls damage distributors' trust?. Journal of Business Research, 65(7), 896-906.
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.
Simons, R. (1994). Levers of control: How managers use innovative control systems to drive strategic renewal. Harvard Business Press.
Simons, J. (1995). Foucault and the Political. Psychology Press.
Souza, G. E. de., & Beuren, I. M. (2018). Reflexos do sistema de mensuração de desempenho habilitante na performance de tarefas e satisfação no trabalho. Revista Contabilidade & Finanças, 29(77), 194-212.
Souza, G. E. de., Anzilago, M., & Beuren, I. M. (2017). A Percepção Habilitante dos Sistemas de Custeio pelos Gestores se Reflete no Desempenho de Tarefas?. Revista Contabilidade, Gestão e Governança, 20(3), 416-441.
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.
Spreitzer, G. M. (1996). Social structural characteristics of psychological empowerment. Academy of management journal, 39(2), 483-504.
Spreitzer, G. M. (1995). Psychological empowerment in the workplace: Dimensions, measurement, and validation. Academy of management Journal, 38(5), 1442-1465.
Van der Hauwaert, E., & Bruggeman, W. (2015). The effect of monetary rewards on autonomous motivation in an enabling performance measurement context. Corporate Ownership & Control, 12(3), 341-356
Wouters, M., & Roijmans, D. (2011). Using prototypes to induce experimentation and knowledge integration in the development of enabling accounting information. Contemporary Accounting Research, 28(2), 708-736.
Wouters, M., & Wilderom, C. (2008). Developing performance-measurement systems as enabling formalization: A longitudinal field study of a logistics department. Accounting, Organizations and Society, 33(4-5), 488-516.
Widener, S. K. (2007). An empirical analysis of the levers of control framework. Accounting, organizations and society, 32(7-8), 757-788.
Publicado
24-12-2020
Como Citar
Silva, T. B. de J., Dal Magro, C. B. ., SOUZA, L. G. D., & MONTEIRO, J. J. (2020). INFLUÊNCIA DAS CARACTERÍSTICAS COERCITIVA E HABILITANTE DO ORÇAMENTO NO EMPODERAMENTO E NA CRIATIVIDADE. Revista De Educação E Pesquisa Em Contabilidade (REPeC), 14(4). https://doi.org/10.17524/repec.v14i4.2687
Seção
Artigos