Dualidade entre Criatividade e Controle voltados à Inovação:

o efeito moderador das alavancas de Simons no contexto de startups

Autores

  • Janaina Pereira de Assis Universidade Estadual de Maringá
  • Kelly Cristina Mucio Marques Universidade Estadual de Maringá
  • Valter da Silva Faia Universidade Estadual de Maringá
  • Márcia Bortolocci Espejo Universidade Federal de Mato Grosso do Sul

DOI:

https://doi.org/10.17524/repec.v17i4.3274

Palavras-chave:

Alavancas de Controle, Criatividade, Inovação

Resumo

Objetivo: verificar o efeito moderador das alavancas de controle na criatividade e na inovação em startups.

Método: a pesquisa teve como estratégia o levantamento (survey), com coleta de dados por meio da aplicação de questionário e tratamento com o uso de técnicas de estatística descritiva, modelagem de equações estruturais e regressões lineares. A amostra foi composta por empresas cadastradas na base da Associação Brasileira de Startups (ABStartups), nos estágios de ciclo de vida tração, operação e scaleup, e obteve 153 respostas.

Resultados: os achados das relações diretas confirmam os resultados de estudos anteriores, enquanto os testes de moderação evidenciam outras formas de interação entre os diferentes tipos de controle gerencial (positivos e negativos), a criatividade e a inovação, o que representa um avanço em relação aos estudos anteriores. Os resultados apontaram que controles de crenças e diagnóstico, apesar de atuarem como forças opostas, na dualidade entre os controles positivos e negativos, apresentaram efeitos moderadores semelhantes (negativos). Os resultados dos testes de hipóteses que foram contrários ao esperado levantam insights sobre diferentes formas de interação entre as alavancas quando se considera não apenas sua existência e seu uso, mas que a intensidade (alta/baixa) do uso pode afetar essas relações.

Contribuições: os resultados contribuem para gestores das startups na compreensão de que os controles, quando aplicados de forma conjunta e equilibrada, não inibem a criatividade e a inovação, mas podem ser usados como um meio para potencializá-las, diferindo do que foi apresentado em estudos anteriores.

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Publicado

22-12-2023

Como Citar

Pereira de Assis, J., Mucio Marques, K. C., da Silva Faia, V., & Bortolocci Espejo, M. (2023). Dualidade entre Criatividade e Controle voltados à Inovação:: o efeito moderador das alavancas de Simons no contexto de startups. Revista De Educação E Pesquisa Em Contabilidade (REPeC), 17(4). https://doi.org/10.17524/repec.v17i4.3274