Recompensas e sistemas de controle gerencial: uma meta-síntese de estudos de caso primários
DOI:
https://doi.org/10.5902/1983465922889Resumo
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.
Downloads
Referências
ABERNETHY, Margaret A.; BOUWENS, Jan; VAN LENT, Laurence. Leadership and control system design. Management Accounting Research, v. 21, n. 1, p. 2-16, 2010.
ABERNETHY, Margaret A.; BROWNELL, Peter. The role of budgets in organizations facing strategic change: an exploratory study. Accounting, Organizations and Society, v. 24, n. 3, p. 189-204, 1999.
ABERNETHY, Margaret A.; CHUA, Wai Fong. A field study of control system “redesign”: the impact of institutional processes on strategic choice. Contemporary Accounting Research, v. 13, n. 2, p. 569-606, 1996.
ABERNETHY, Margaret A.; DEKKER, Henri C.; SCHULZ, Axel K. D. Are employee selection and incentive contracts complements or substitutes?. Journal of Accounting Research, v. 53, n. 4, p. 633-668, 2015.
AHN, Tae-Sik; CHOI, Youn-Sik; KWON, Dong-Hwon. An examination of target-setting: how a rater revises a ratee’s target. Accounting Research, v. 36, n. 1, p. 183-223, 2011.
AHN, Tae-Sik; CHOI, Youn-Sik; HWANG, Iny. How does ratchet effect rise and sag? Empirical evidence with respect to target ambiguity, interactive target setting, and measurement noise. In: AAA MANAGEMENT ACCOUNTING SECTION MEETING PAPER, 2011, Utah, Proceedings… Utah, AAA, 2010. Available at <http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1660563>. Accessed in Feb 04,. 2016.
AURELI, Selena; SALVATORI, Federica. Are performance-dependent rewards a viable tool to assure managers’ commitment towards firms’ goals about risk management? Book Series: Studies in Managerial and Financial Accounting, 25, s/p, 2012.
BANKER, Rajiv D.; MASHRUWALA, Raj. The moderating role of competition in the relationship between nonfinancial measures and future financial performance. Contemporary Accounting Research, v. 24, n. 3, p. 763-793, 2007.
BAXTER, Pamela; JACK, Susan. Qualitative case study methodology: study design and implementation for novice researchers. The Qualitative Report, v. 13, n. 4, p. 544-559, 2008.
BERGER, Peter L.; LUCKMANN, Thomas. A construção social da realidade: tratado de sociologia do conhecimento. Petrópolis: Vozes, 1974.
BRIGNALL, Stan; MODELL, Sven. An institutional perspective on performance measurement and management in the ‘new public sector’. Management Accounting Research, v. 11, n. 3, p. 281-306, 2000.
BURNS, John; SCAPENS, Robert W. Conceptualizing management accounting change: an institutional framework. Management Accounting Research, v. 11, n. 1, p. 3-25, 2000.
BURNS, John; VAIVIO, Juhani. Management accounting change. Management Accounting Eesearch, v. 12, n. 4, p. 389-402, 2001.
CHEN, Chunhua; NI, Yihan. How to motivate employees’ ethical behavior based on management control theory. In: INTERNATIONAL FORUM OF HUMAN RESOURCE STRATEGY AND DEVELOPMENT, 3., Jinan City, China, Proceedings… Jinan City, China, 2012.
CHENHALL, Robert H. Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, v. 28, n. 2, p. 127-168, 2003.
CHENHALL, Robert H. Theorizing contingencies in management control systems research. In: CHAPMAN, Christopher S.; HOPWOOD, Anthony G.; SHIELDS, Michael D. (Org.). Handbook of Management Accounting Research. Amsterdam: Elsevier, 2006. V. 1, p. 163-205.
CHOE, Jong-Min. The effects of EDI usage on production performance through the changes of management control systems. Production Planning and Control, v. 19, n. 6, p. 577-589, 2008.
CHOI, Jongwoon; HECHT, Gary W.; TAYLER, William B. Lost in translation: the effects of incentive compensation on strategy surrogation. In: AAA MANAGEMENT ACCOUNTING SECTION MEETING PAPER, 2010, North Carolina, Proceedings… North Carolina, AAA, 2009. Available at <http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1438212>. Accessed in Feb 04, 2016.
CHOI, Jongwoon Willie; HECHT, Gary W.; TAYLER, William B. Strategy selection, surrogation, and strategic performance measurement systems. Journal of Accounting Research, v. 51, n. 1, p. 105-133, 2013.
COOLS, Martine; EMMANUEL, Clive; JORISSEN, Ann. Management control in the transfer pricing tax compliant multinational enterprise. Accounting, Organizations and Society, v. 33, n. 6, p. 603-628, 2008.
COOPER, David J.; MORGAN, Wayne. Case study research in accounting. Accounting Horizons, v. 22, n. 2, p. 159-178, 2008.
DANIEL, Shirley J.; LEE, Dongyoung; REITSPERGER, Wolf D. Raising quality consciousness among Chinese manufacturing personnel: Testing the effectiveness of performance management tools. Asia Pacific Journal of Management, v. 31, n. 2, p. 549-573, 2014.
DANIEL, Shirley J. et al. Implementation of Japanese manufacturing strategies through management control systems. Asian Business & Management, v. 10, n. 1, p. 37-65, 2011.
DAVILA, Antonio. New trends in performance measurement and management control. Studies in Managerial and Financial Accounting, v. 25, p. 65-87, 2012.
DOSSI, Andrea; PATELLI, Lorenzo. The decision-influencing use of performance measurement systems in relationships between headquarters and subsidiaries. Management Accounting Research, v. 19, n. 2, p. 126-148, 2008.
DRURY, Colin M. Management and cost accounting. 6. ed. New York: Thomson Learning, 2013.
EISENHARDT, Kathleen M. Building theories from case study research. Academy of Management Review, v. 14, n. 4, p. 532-550, 1989.
FERREIRA, Aldónio; OTLEY, David. The design and use of performance management systems: An extended framework for analysis. Management Accounting Research, v. 20, n. 4, p. 263-282, 2009.
FLAMHOLTZ, Eric G. Effective Management Control. Norwell, MA: Kluwer, 1996.
FULLERTON, Rosemary R.; MCWATTERS, Cheryl S. The role of performance measures and incentive systems in relation to the degree of JIT implementation. Accounting, Organizations and Society, v. 27, n. 8, p. 711-735, 2002.
GONG, Maleen Z.; FERREIRA, Aldonio. Does consistency in management control systems design choices influence firm performance? An empirical analysis. Accounting and Business Research, v. 44, n. 5, p. 497-522, 2014.
GORDON, Lawrence A. et al. Cybersecurity, capital allocations and management control systems. European Accounting Review, v. 17, n. 2, p. 215-241, 2008.
GUERREIRO, Reinaldo et al. O entendimento da contabilidade gerencial sob a ótica da teoria institucional. Organizações & Sociedade, v. 12, n. 35, p. 91-106, 2005.
HAGG, Ingemund. et al. Case studies in accounting research. Accounting, Organizations and Society, v. 4, n. 1-2, p. 135-143, 1979.
HOON, Christina. Meta-synthesis of qualitative case studies an approach to theory building. Organizational Research Methods, v. 16, n. 4, p. 522-556, 2013.
ITTNER, Christopher D.; LARCKER, David F. Quality strategy, strategic control systems, and organizational performance. Accounting, Organizations and Society, v. 22, n. 3, p. 293-314, 1997.
KANG, Zhiqiang; JIA, Yubo; WANG, Ying. Management of using efficiency of large-scale equipment. Advanced Technology in Teaching, v. 163, p. 269-273, 2012.
KASURINEN, Tommi. Exploring management accounting change: the case of balanced scorecard implementation. Management Accounting Research, v. 13, n. 3, p. 323-343, 2002.
KIM, Son Ku; SUH, Yoon S. Ranking of accounting information systems for management control. Journal of Accounting Research, v. 29, n. 2, p. 386-396, 1991.
LANGFIELD-SMITH, Kim. Management control systems and strategy: a critical review. Accounting, Organizations and society, v. 22, n. 2, p. 207-232, 1997.
LINDSAY, R. Murray; LINDSAY, Linda M.; IRVINE, V. Bruce. Instilling ethical behavior in organizations: A survey of Canadian companies. Journal of Business Ethics, v. 15, n. 4, p. 393-407, 1996.
MA, Yi; TAYLES, Mike. On the emergence of strategic management accounting: an institutional perspective. Accounting and Business Research, v. 39, n. 5, p. 473-495, 2009.
MAHLENDORF, Matthias D. et al. Influencing foreign subsidiary decisions through headquarter performance measurement systems. Management Decision, v. 50, n. 4, p. 688-717, 2012.
MALMI, Teemu; BROWN, David A. Management control systems as a package—opportunities, challenges and research directions. Management Accounting Research, v. 19, n. 4, p. 287-300, 2008.
MERCHANT, Kenneth A.; CHOW, Chee W.; WU, Anne. Measurement, evaluation and reward of profit center managers: a cross-cultural field study. Accounting, Organizations and Society, v. 20, n. 7, p. 619-638, 1995.
MERCHANT, Kenneth A.; VAN DER STEDE, Wim A.; ZHENG, Liu. Disciplinary constraints on the advancement of knowledge: the case of organizational incentive systems. Accounting, Organizations and Society, v. 28, n. 2, p. 251-286, 2003.
MERCHANT, Kenneth A. et al. Performance measurement and incentive compensation: an empirical analysis and comparison of Chinese and western firm’s practices. European Accounting Review, v. 20, n. 4, p. 639-667, 2009.
NILSSON, Susanne; RITZEN, Sofia. Exploring the use of innovation performance management to build innovation capability in a medical device company. Creativity and Innovation Management, v. 23, n. 2, p. 183-198, 2014.
OTLEY, David. Performance management: a framework for management control systems research. Management Accounting Research, v. 10, n. 4, p. 363-382, 1999.
OTLEY, David T.; BERRY, Anthony J. Case study research in management accounting and control. Management Accounting Research, v. 5, n. 1, p. 45-65, 1994.
ROSANAS, Josep M.; VELILLA, Manuel. The ethics of management control systems: developing technical and moral values. Journal of Business Ethics, v. 57, p. 83-96, 2005.
SACCOL, Amarolinda Zanela. Um retorno ao básico: compreendendo os paradigmas de pesquisa e sua aplicação na pesquisa em administração. Revista de Administração da Universidade Federal de Santa Maria, v. 2, n. 2, p. 250-269, 2009.
SACOVSCHI, Moacir; MATOS, Felipe Faissol Janot de. Gerenciamento de lucros: que pensam administradores, contadores e outros profissionais de empresas no Brasil? RAC – Revista de Administração Contemporânea, v. 7, n. 4, p. 141-161, 2003.
SARTORIOUS, Kurt. et al. CSIR the motivational role of interactive control in the research sector: a case study. South African Journal of Economic and Management Sciences, v. 14, n. 4, p. 379-392, 2011.
SCAPENS, Robert W. Researching management accounting practice: the role of case study methods. The British Accounting Review, v. 22, n. 3, p. 259-281, 1990.
SIMONS, Robert. Levers of control. Boston: Harvard Business School Press, 1995.
SISKA, Ladislav. Intangible factors of company's performance. Information Technology Human Values, Innovation and Economy, v. 42, p. 335-342, 2013.
SON, Woo-Jin. The empirical study on interrelationship between strategy, MCS, corporate’s performance and role of controller. Korea Convergence Society, v. 6, n. 5, p. 303-314, 2015.
SOPP, Karina; BAUMULLER, Josef. Remuneration systems of the management board and corporate governance reporting – evidence from Austria. In: ANNUAL INTERNATIONAL CONFERENCE ON ACCOUNTING AND FINANCE, 2., Viena, Proceedings… Viena: GSTF, 2012.
SPECKBACHER, Gerhard; WENTGES, Paul. The impact of family control on the use of performance measures in strategic target setting and incentive compensation: a research note. Management Accounting Research, v. 23, n. 1, p. 34-46, 2012.
STRAUSS, Erik; ZECHER, Christina. Management control systems: a review. Journal of Management Control, v. 23, n. 4, p. 233-268, 2013.
TESSIER, Sophie; OTLEY, David T. (2012). A conceptual development of Simons’ Levers of Control framework. Management Accounting Research, v. 23, n. 3, p. 171-185, 2012.
VERANO-TACORONTE, Domingo; MELIÁN-GONZÁLEZ, Santiago. Human resources control systems and performance: the role of uncertainty and risk propensity. International Journal of Manpower, v. 29, n. 2, p. 161-187, 2008.
YIN, Robert K. Estudo de caso: planejamento e métodos. 2. ed. Porto Alegre: Bookman, 2001.
Downloads
Publicado
Como Citar
Edição
Seção
Licença
Autores de artigos publicados pela ReA/UFSM mantêm os direitos autorais de seus trabalhos, licenciando-os sob a licença Creative Commons Attribution CC-BY, que permite que os artigos sejam reutilizados e distribuídos sem restrição, desde que o trabalho original seja corretamente citado.
