INFLUÊNCIA DAS CARACTERÍSTICAS COERCITIVA E HABILITANTE DO ORÇAMENTO NO EMPODERAMENTO E NA CRIATIVIDADE
DOI:
https://doi.org/10.17524/repec.v14i4.2687Keywords:
Controle Coercitivo, Controle Habilitante, Utilidade do Orçamento, Empoderamento, CriatividadeAbstract
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.
References
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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.
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.
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2020-12-24
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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. Journal of Education and Research in Accounting (REPeC), 14(4). https://doi.org/10.17524/repec.v14i4.2687
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