Influência do estilo de liderança no sistema de controle gerencial em subsecretaria do Ministério da Saúde

Autor/innen

DOI:

https://doi.org/10.5902/1983465993808

Schlagworte:

Estilos de liderança, Setor Público., Sistemas de controle gerencial

Abstract

O estudo analisa, a partir da percepção de servidores liderados da Subsecretaria de Assuntos Administrativos do Ministério da Saúde, a influência dos estilos de liderança transacional e transformacional sobre o uso dos sistemas de controle gerencial (SCG). Para isso, foi realizado um levantamento com servidores de unidades administrativas do Ministério da Saúde, utilizando instrumentos de pesquisa adaptados de Souza e Junior (2018) e de Damke et al. (2011). Esses instrumentos, por sua vez, derivam dos modelos teóricos de Bass e Avolio (1995) e de Simons (1995), permitindo captar as percepções dos respondentes tanto sobre o estilo de liderança de seus gestores quanto sobre o uso do SCG. A amostra compõe-se de 72 liderados, cujas respostas ao questionário deram-se pelo Google Forms. Na análise de dados, utilizou-se estatística descritiva e, para os testes de hipóteses, aplicou-se a técnica de Modelagem de Equações Estruturais. Os resultados mostraram que a liderança transformacional não configura como antecedente do uso do SCG e que, no setor público, consideradas as unidades administrativas pesquisadas, o estilo de liderança transacional tem importante papel em explicar as escolhas dos sistemas diagnóstico e interativo, mas não o sistema de crenças, nem o de limites. Estudo traz ainda insights sobre a preponderância da existência de liderados inclinados para as premissas do homus economicus.

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Autor/innen-Biografien

Leandro Mendes, Universidade Federal de Santa Catarina

Especialista em Gestão Pública pela Universidade Federal de Goiás; Mestre em Planejamento e Controle de Gestão pela Universidade Federal de Santa Catarina; e Auditor Fiscal da Secretaria Especial da Receita Federal do Brasil.

Viviane Theiss, Universidade Federal de Santa Catarina

Doutora em contabilidade pela Universidade Federal de Santa Catarina; Professora do Programa de Pós-Graduação em Planejamento e Controle de Gestão (PPGCG).

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2026-03-24

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Mendes, L., & Theiss, V. (2026). Influência do estilo de liderança no sistema de controle gerencial em subsecretaria do Ministério da Saúde. Revista De Administração Da UFSM, 19(19), e2. https://doi.org/10.5902/1983465993808

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