SISTEMAS DE CONTROLE GERENCIAL E EFICÁCIA DE EQUIPE: OS EFEITOS INTERVENIENTES DO COMPARTILHAMENTO DE INFORMAÇÕES E IDENTIFICAÇÃO ORGANIZACIONAL

Autores

DOI:

https://doi.org/10.14392/asaa.2022150101

Palavras-chave:

Management Control System, Information Sharing, Team Effectiveness, Organizational Identification

Resumo

Objetivo: O objetivo deste trabalho foi verificar a influência dos Sistemas de Controle Gerencial (SCG’s) na eficácia de equipe, moderados pela identificação organizacional e mediados pelo compartilhamento de informações.

Método: Foi realizada uma pesquisa qualitativa e quantitativa realizada por meio de survey, que foi aplicada a 105 profissionais de um hospital militar localizado na região centro-oeste do Brasil. A modelagem de equações estruturais foi usada para análise.

Resultados/Discussão: Os resultados mostraram que as características formais e informais dos SCG têm uma influência positiva e significativa na eficácia de equipe e que a relação entre o SCG e o compartilhamento de informações é moderada pela identificação organizacional. No entanto, a existência de uma relação significativa entre os SCG e a eficácia de equipe não foi mediada pelo compartilhamento de informações.

Contribuições: Os gestores hospitalares devem estar atentos aos tipos de SCG, pois estão associados às atitudes e comportamentos dos indivíduos, que se refletem nos resultados organizacionais.

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Biografia do Autor

Edicreia Andrade dos Santos, Federal University of Parana

Professor in graduate program in accounting sciences, Federal University of Parana, Brazil

PhD in accounting by the graduate program in Accounting, Federal University of Santa Catarina, Brazil

Address: Avenue Mayor Lothário Meissner, 632. Jardim Botânico, Campus III. Curitiba - PR, Brazil. ZIP CODE: 80.210-170

E-mail: edicreiaandrade@yahoo.com.br

ORCID: https://orcid.org/0000-0001-8745-3579

Iago França Lopes, Federal University of Parana

PhD degree in the graduate program in accounting, Federal University of Parana, Brazil

Address: Av. Mayor Lothário Meissner, 632. Jardim Botânico, Campus III. Curitiba - PR, Brazil. ZIP CODE: 80.210-170

E-mail:  iagofrancalopes@hotmail.com

ORCID: https://orcid.org/0000-0001-7627-4815

Sérgio Luiz Herder Silva, Federal University of Mato Grosso do Sul

Bachelor of Accounting from the Federal University of Mato Grosso do Sul

Address: Avenue Senador Filinto Müler, 1015 - University City, Campo Grande - MS, Brazil.

E-mail: sergyosylva6@hotmail.com

ORCID: https://orcid.org/0000-0002-7646-6232

Januário José Monteiro, Federal University of Santa Catarina

PhD degree in the graduate program in accounting, Federal University of Santa Catarina, Brazil

Bachelor's degree in accounting from the University of Extreme South Catarinense, Brazil

Address: University Campus rector João David Ferreira Lima, Trindade, Florianópolis, Brazil. ZIP CODE: 88040-900

E-mail: januario.monteiro@posgrad.ufsc.br

ORCID: https://orcid.org/0000-0002-7000-4256

Rogério João Lunkes, Federal University of Santa Catarina

Post-doctoral degree in accounting from the University of Valencia-Spain

Teacher, graduate program in Accounting, Federal University of Santa Catarina, Brazil

Address: Campus Universitário rector João David Ferreira Lima, Trindade, Florianópolis, Brazil. ZIP CODE: 88040-900

E-mail: rogeriolunkes@hotmail.com

ORCID: https://orcid.org/0000-0003-4232-5746

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Publicado

2022-07-15

Como Citar

Santos, E. A. dos, Lopes, I. F., Silva, S. L. H., Monteiro, J. J., & Lunkes, R. J. (2022). SISTEMAS DE CONTROLE GERENCIAL E EFICÁCIA DE EQUIPE: OS EFEITOS INTERVENIENTES DO COMPARTILHAMENTO DE INFORMAÇÕES E IDENTIFICAÇÃO ORGANIZACIONAL. Advances in Scientific and Applied Accounting, 15(1), 003–014/015. https://doi.org/10.14392/asaa.2022150101

Edição

v. 15, n. 1 jan-abr (2022)

Seção

ARTIGOS

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Copyright (c) 2022 Advances in Scientific and Applied Accounting

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