Effects of Management Control System on Affective Commitment: An Experimental Study from Appraisal and Emotional Responses

Authors

  • João Teles UNIVERSIDADE FEDERAL DE SANTA CATARINA http://orcid.org/0000-0003-1140-0037
  • Rogério João Lunkes Universidade Federal de Santa Catarina
  • Alcindo Cipriano Argolo Mendes Universidade Federal de Santa Catarina

DOI:

https://doi.org/10.17524/repec.v15i3.2762

Keywords:

Sistema de Controle Gerencial; Avaliação Cognitiva; Reações Emocionais; Comprometimento Afetivo.

Abstract

Objetivo: O objetivo do estudo foi analisar os efeitos dos controles gerenciais (CG) no comprometimento afetivo por meio das avaliações cognitivas e reações emocionais. Os controles gerenciais são representados neste estudo por 4 tipos de controle: resultado, ação, pessoal e cultural.
Método: A pesquisa foi realizada por meio de um quase-experimento, com 252 estudantes de graduação da área de gestão e conduzida por quatro cenários simulados, que representaram a adoção dos controles gerenciais. A abordagem foi quantitativa e utilizou-se para análise dos dados a modelagem de equações estruturais, com estimação dos Mínimos Quadrados Parciais (PLS-SEM).

Resultados: O estudo fornece evidências de que cada tipo de controle gerencial é percebido pelos empregados de forma distinta, sendo os controles culturais e de pessoal percebidos de forma mais positiva do que os controles de resultado e de ação. Além disso, quando os indivíduos avaliaram e sentiram os controles de forma positiva, o impacto sobre o comprometimento afetivo foi significativamente maior. Por outro lado, quando avaliaram e sentiram os controles de forma ameaçadora, estes reduziram de forma significativa o comprometimento afetivo.

Contribuição: O estudo contribui para a literatura ao mostrar que os indivíduos reagem de forma distinta à adoção de controles de resultado, ação, pessoal e cultural. Traz à tona a discussão de que embora os controles gerenciais sejam importantes para influenciar comportamento, é preciso avançar no entendimento sobre o efeito de cada tipo de controle

Palavras-chave: Controles gerenciais; Avaliação cognitiva; Reações emocionais; Comprometimento afetivo.

Author Biographies

João Teles, UNIVERSIDADE FEDERAL DE SANTA CATARINA

Possui doutorado em Contabilidade pela Universidade Federal de Santa Catarina (2019), mestrado em Contabilidade pela Universidade Federal de Santa Catarina (2011), especialização em Administração Tributária pela Universidade Cândido Mendes (2009) e graduação em Ciências Contábeis pela Universidade Federal de Santa Catarina (2007). Atualmente é Assessor de Planejamento e Gestão no Centro de Informática e Automação do Estado de Santa Catarina (CIASC), professor dos cursos Administração e Marketing na Faculdade CESUSC, atuando principalmente nos seguintes temas: Contabilidade gerencial, Sistemas de Controle Gerencial, Governança Corporativa, Gestão de riscos, Compliance e Transparência Pública.

Rogério João Lunkes, Universidade Federal de Santa Catarina

Possui graduação em Ciências Contábeis pela Universidade Federal de Santa Catarina (1996), mestrado (1999) e doutorado em Engenharia de Produção pela Universidade Federal de Santa Catarina (2003), Pós-Doutorado pela Universidad de Valëncia-Espanha (2011). Atualmente é professor Associado IV da Universidade Federal de Santa Catarina. Tem experiência na área de Ciências Contábeis, com ênfase em Controladoria e Contabilidade Gerencial, atuando principalmente nos seguintes temas: planejamento, controle e sistema de informações e instrumentos como, balanced scorecard e orçamento; além de estudos ambientais.

Alcindo Cipriano Argolo Mendes, Universidade Federal de Santa Catarina

Graduado em Ciências Contábeis pela FIPAG (2003), mestre em Ciências Contábeis pela FUCAPE Business School (2008) e doutor em Contabilidade pela Universidade Federal de Santa Catarina-UFSC (2017). Ex-professor da Universidade Federal de Viçosa (UFV), atualmente é professor adjunto da Universidade Federal de Santa Catarina (UFSC), com experiência na área de Controladoria e Contabilidade Gerencial, tendo como principais interesses de pesquisa: Sistemas e Práticas de Controle Gerencial; Métodos Quantitativos e Análise de Dados; Behavioral Accounting e Gestão em Cooperativas. Atuou no mercado como empresário, contador e controller, com experiência em sistemas de avaliação de desempenho em organizações.

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Published

2021-09-30

How to Cite

Teles, J., Lunkes, R. J., & Mendes, A. C. A. (2021). Effects of Management Control System on Affective Commitment: An Experimental Study from Appraisal and Emotional Responses. Journal of Education and Research in Accounting (REPeC), 15(3). https://doi.org/10.17524/repec.v15i3.2762