CONSOLIDAÇÃO DO MODELO DAS ALAVANCAS DE CONTROLE DE SIMONS: ANÁLISE SOB A LENTE DA TEORIA ATOR-REDE
DOI:
https://doi.org/10.14392/ASAA.2019120101Keywords:
Sistemas de Controle Gerencial, Alavancas de controle, Teoria Ator-Rede.Abstract
Neste estudo analisa-se a consolidação do modelo das alavancas de controle (Levers of Control – LoC) proposto por Simons (1995) sob a lente da Teoria Ator-Rede (TAR). O reconhecimento da relevância das LoC enquanto mecanismos de controle e as críticas atribuídas para cada uma das alavancas é analisada no ensaio teórico sob o enfoque da Teoria Ator-Rede, que auxilia no entendimento das relações entre os atores e os mecanismos de construção da rede do conhecimento. As pesquisas que analisaram as LoC em diferentes contextos, mais recentemente passaram a contemplar as quatro alavancas de controle com uma rede mais forte, que discute os seus conceitos a partir das críticas e busca soluções por meio de pesquisas empíricas que fomentam as discussões. A TAR permitiu inferir sobre a consolidação do modelo das LoC do Sistema de Controle Gerencial proposto por Simons (1995), visto que os atores perceberam ao longo dos anos a necessidade da análise das quatro alavancas de controle de forma conjunta. A TAR também mostrou a instabilidade e variabilidade dos estudos das LoC para o fortalecimento da rede, uma barreira para a consolidação das LoC enquanto área de pesquisa.Downloads
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