ASSOCIATIONS BETWEEN INFORMATION, CONTROLLERSHIP PERFORMANCE, MANAGEMENT AND ORGANIZATIONAL PERFORMANCE: AN EXPLORATORY STUDY
DOI:
https://doi.org/10.17524/repec.v8i3.1087Keywords:
Controllership, Performance, Information, Controllership PerformanceAbstract
Textbooks affirm that the Controllership area is important for decision making and management and, despite the existence of favorable theoretical arguments to consider management control as a resource that influences organizational performance (Henri, 2006), there remains a great lack of empirical studies that identify the contribution of the Controllership area to organizational performance. This article aimed to identify the relations between information sources (Mol & Birknshaw, 2009), controllership performance, management performance and organizational performance, based on 80 answers by controllership and finance professionals from Brazilian companies. The results, analyzed by means of the statistical technique Structural Equations Modeling, indicate that there are positive associations between the degree of obtaining information and controllership performance, and also that the latter positively affects the management performance, with a subsequent positive effect on organizational performance. The results suggest that a Controllership area that seeks knowledge in internal and external sources is able to produce good-quality and timely information, at a compatible cost and focused on projects, and is able to attend to the users’ expectation. These managers, in turn, supported by effective and efficient Controllership, control and make more assertive decisions, contributing for the organization to satisfactorily achieve the organization’s main objective. This study innovates by relating variables that are more linked to the role of controllership, besides operating the construct controllership performance, based on the view of academics and professionals. Its main limitation is the fact that it is based on the controllership professionals’ own perception.References
Agbejule, A., & Saarikoski, L. (2006) The effect of cost management knowledge on the relationship between budgetary participation and managerial performance. The British Accounting Review, 38(4), pp.427-440.
Anthony, R. N., & Govindarajan, V. (2006). Sistemas de Controle Gerencial. São Paulo: Atlas.
Baldvinsdottir, G., Mitchell, F., & Nørreklit, H. (2010) Issues in the relationship between theory and practice in management accounting. Management Accounting Research, 21(2), pp.79-82.
Bardin, L. (2004) Análise de conteúdo (3rd ed.). Lisboa: Edições 70.
Barney, J. (2007) Gaining and sustaining competitive advantage (3rd ed.) Upper Saddle River, NJ: Pearson Education.
Barney, J. B. (2001) Resource-based theories of competitive advantage: a ten-year retrospective on the resource-based view. Journal of Management, 27(6), pp.643-650. doi:10.1177/014920630102700602
Borinelli, M. L.(2006). Estrutura conceitual básica de controladoria : sistematização à luz da teoria e da práxis Tese (Doutorado em Ciências Contábeis). Programa de Pós-Graduação em Ciências Contábeis. Departamento de Contabilidade e Atuária – FEA – São Paulo, SP, Brasil.
Cadez, S., & Guilding, C. (2008). An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, Organizations and Society, 33(7-8), pp. 836-863.
Calhoun, M. A., & Starbuck, W. H. (2003) Barriers to Creating Knowledge. In: M. Easterby-Smith, & M. A. Lyles (Eds.) The Blackwell handbook of organizational learning and knowledge management. Oxford: Blackwell, pp.473-492.
Catelli, A. (1999) Controladoria: uma abordagem da gestão econômica - GECON. São Paulo: Atlas.
Chenhall, R. H., & Langfield-Smith, K. (2007) Multiple perspectives of performance measures. European Management Journal, 25(4), pp. 266-282.
Craik, K. H., Ware, A. P., Kamp, J., O’Reilly, C., Staw, B., & Zedeck, A. (2002) Exploration of construct validity in a combined managerial and personality assessment programme. Journal of Occupational and Organizational Psychology, 75, pp.171-193. doi: 10.1348/09631790260098758
Crossan, M. M., Rouse, M. J., Fry, J.N., & Killing, J.P. (2009) Strategic analysis and action. Toronto, Ontario: Pearson.
Dillman, D. (2000) Constructing the questionnaire. Mail and internet surveys. New York: John Wiley & Sons.
Donaldson, L. (2001) The contingency theory of organizations. Thousand Oaks, CA: Sage Publications.
Flick, U. (2009) Introdução à pesquisa qualitativa (3ª ed). Porto Alegre: Bookman.
Frezatti, F., Aguiar, A. B., & Guerreiro, R. (2007) Diferenciações entre a contabilidade financeira e a contabilidade gerencial: uma pesquisa empírica a partir de pesquisadores de vários países. Revista Contabilidade e Finanças, 18(44), pp. 9-22.
Garrison, .R., Noreen, E.W.; & Brewer, P.C. (2007). Contabilidade gerencial. 11. ed Rio de Janeiro: LTC.
Grant, R. M. (1991) The resource-based theory of competitive advantage: implications for strategy formulation. California Management Review, Spring, 34(1), pp. 114-135,
Hair Jr., J. F., Anderson, R. E., & Black, W. (2005) Análise multivariada de dados. Porto Alegre: Bookman.
Hall, M. (2010) Accounting information and managerial work. Accounting, Organizations and Society, 35(3), pp. 301-315.
Henri, J. F. (2006) Management control systems and strategy: a resource-based perspective. Accounting, Organizations and Society, 31(6), pp.529-558.
Hitt, M. A., Ireland, R. D., & Hoskisson, R. E. (2001) Strategic Management: competitiveness and globalization (concepts). Thomson Learning.
Hunton, J. E., Wier, B., & Stone, D.N. (2000) Succeeding in managerial accounting. Part 2: knowledge, ability, and rank. Accounting, Organizations and Society, 25(2), pp.751-762.
Lunkes, R. J., Schnorrenberger, D., & Rosa, F. S. (2013). Funções da Controladoria: uma análise no cenário brasileiro. Revista Brasileira de Gestão de Negócios, 15(47), pp.283-299.
Mahoney, T. A., Jerdee. T. H. & Carroll, S. J. (1965). The Jobs of Management. Industrial Relations, 4(2), pp. 97-l 10. DOI: 10.1111/j.1468-232X.1965.tb00922.x
Malmi, T., & Grandlund, M. (2009) In search of management accounting theory. European Accounting Review, 18 (3), pp.597–620.
Martins, J. T., Quincozes, E. R. F., Pereira, M. F., Fialho, F.A.P. (2009). A contribuição das redes sociais para o desenvolvimento de projetos de pesquisa, desenvolvimento e inovação (P,D&I): o caso da Embrapa. Simpósio de Excelência em Gestão e Tecnologia. Retrieved in 15 October, 2013 from www.aedb.br/seget/artigos09/290_artigo.pdf.
Mol, M. J., & Birkinshaw, J. (2009) The sources of management innovation: When firms introduce new management practices. Journal of Business Research, 62(12), pp.1269-1280.
Morris, T., & Empson, L. (1998) Organization and Expertise: an exploration of knowledge bases and the management of accounting and consulting firms. Accounting, Organizations and Society, 23 (5-6), pp. 609-624.
Mouritsen, J. (1996) Five aspects of accounting departments’ work. Management Accounting Research, 7(3), pp. 283-303.
Nonaka, I., & Takeuchi, H. (1997) Criação de Conhecimento na Empresa: Como as Empresas Japonesas Geram a Dinâmica da Inovação. Rio de Janeiro: Elsevier. Oyadomari, J.C.T; Aguiar, A.B. Chen, Y-T. Dultra-de-Lima, R.G. (2013) Inovação de práticas de controle gerencial e fontes de informação. Revista Contabilidade e Organizações, 19, pp.17-26
Pettigrew, A., & Massini, S. (2003) Innovative forms of organizing: trends in Europe, Japan and the USA in the 1990s. In A. Pettigrew, R. Whittington, L. Melin, C. Sánchez-Runde, F. van den Bosch, W. Ruigrok, & T. Numagami (Eds.), Innovative forms of organizing: International Perspectives. London: Sage. pp. 1-33.
Ramírez, A. M., Morales, V. J. G., Rojas, R. M., (2011). Knowledge Creation, Organizational Learning and Their Effects on Organizational Performance. Engineering Economics,22(3), pp. 309-318.
Ray, G., Barney, J. B., & Muhanna, W. A. (2004) Capabilities, Business Processes, and Competitive Advantage: Choosing the Dependent Variable in Empirical Tests of the Resource-Based View. Strategic Management Journal, 25(1), pp. 23-37. DOI: 10.1002/smj.366.
Ringle, C. M., Wende, S.& Will, A. (2005) Smartpls 2.0 M3 (Beta). Germany: University of Hamburg. Retrieved in 15 October, 2013, from <http://www.smartpls.de>.
Robertson, I.T., Baron, H., Gibbons, P., Maciver, R. & Nyfield, G. (2000) Concientiousness and managerial performance. Journal of Occupational and Organizational Psychology, 73(2), pp.171-180. doi: 10.1348/096317900166967
Scapens, R. W. (1994) Never Mind the Gap: towards an institutional perspective on management accounting practice. Management Accounting Research, 5(3-4), pp.301-321.
Simons, R. (2000). Performance Measurement & Control Systems for Implementing Strategy. Prentice Hall Upper Saddle River NJ, pp. 77-109.
Smith, D., & Langfield-Smith, K. (2004) Structural equation modeling in management accounting research: critical analysis and opportunities. Journal of Accounting Literature, 23, pp.49-86.
Teece, D. J., Pisano, G. & Shuen, A. (1997) Dynamic capabilities and strategic management. Strategic Management Journal, 18(7), pp.509-533.
Tenenhaus, M., Vinzi, V. E., Chatelin, Y.-M., & Lauro, C. (2005) PLS path modelling. Computational Statistics and Data Analysis, 48(1), pp.159-205.
Tsui, J. S. L. (2001) The impact of culture on the relationship between budgetary participation, management accounting systems, and managerial performance: an analysis of Chinese and Western managers. The International Journal of Accounting, 36(2), pp.125-146.
Van Helden, G. J., Aardema, H., Ter Bogt, H. J., & Groot, T. L. C. M. (2010) Knowledge creation for practice in public sector management accounting by consultants and academics: Preliminary findings and directions for future research. Management Accounting Research, 21(2), pp. 83–94.
Vera-Muñoz, S. C., Ho, J. L., & Chow, C. W. (2006) Enhancing Knowledge Sharing in Public Accounting Firms. Accounting Horizons, 20 (2), pp. 133-155.
Weißenberger, B.E., & Angelkort, H. (2011). Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness. Management Accounting Research, 22(3), pp.160-180.
Zwicker, R., Souza, C. A., & Bido, D. S. (2008) Uma revisão do Modelo do Grau de Informatização de Empresas: novas propostas de estimação e modelagem usando PLS (partial least squares). Anais do XXXII Encontro da ANPAD, Rio de Janeiro, RJ, Brasil.
Published
How to Cite
Issue
Section
License
Authors who publish with this journal agree to the following terms:
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 3.0 Unported License, which allows the sharing of the work and recognition of authorship and its initial publication in this journal. This license allows others to distribute, remix, adapt, or create derivative works, even for commercial purposes, provided credit is given for the original creation.
b)There is no financial compensation to the authors in any capacity, for articles published in RePEc.c) The articles published in RePEc are the sole responsibility of the authors.
