Recompensas e sistemas de controle gerencial: uma meta-síntese de estudos de caso primários
DOI :
https://doi.org/10.5902/1983465922889Résumé
A literatura acadêmica considera que a existência de recompensas ou compensações no contexto do sistema de controle gerencial pode influenciar positivamente no desempenho organizacional. Contudo, resultados em estudos de caso podem se apresentar coerentes ou dispersos, o que demanda uma condensação que possibilite uma melhor compreensão dessa relação. A pesquisa teve por objetivo verificar de que maneira estudos de caso primários considerados relevantes relacionaram o elemento “recompensas” com o sistema de controle gerencial em um cenário de busca pelos objetivos organizacionais. Para isso, realizou-se uma investigação de cunho epistemológico estruturalista, baseando-se na meta-síntese de estudos de caso qualitativos primários de acordo com a estratégia proposta por Hoon (2013), visando fornecer contribuição teórica além do que possa ser alcançado por meio dos estudos originais. Os resultados indicam a seguinte rede meta-causal: as políticas de recompensa e compensação, como parte do sistema de controle gerencial, recebem influência do ambiente institucional e do ambiente externo na sua configuração e visam promover e facilitar o alcance dos objetivos da organização. Espera-se que os resultados contribuam para um melhor entendimento das variáveis abordadas para a pesquisa em Contabilidade e Controle Gerencial.
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