Reflections of formal and informal controls and learning in innovation in companies at the digital port

Keywords: Formal controls; Informal controls; Learning; Innovation.

Abstract

This study aims to analyze the reflections of formal and informal controls and learning in innovation in companies at the Digital Port. A survey was carried out at the Digital Port, a technological park with 258 companies operating in the areas of information and communication technology, creative economy and incubated companies, in Recife, PE, Brazil. The questionnaire was sent to the managers of these companies through Google Forms platform and the sample consists of 62 valid questionnaires. The Structural Equation Modeling (SEM-PLS) technique was applied for the data analysis. The results revealed that informal controls and learning reflect positively and significantly, both directly and indirectly, on innovation. However, no significant effects of formal controls on learning and innovation were observed. It was concluded that, when analyzing the direct effects on learning, informal controls produce positive and significant effects, indirectly reflecting on innovation, while formal controls, despite the indication of the use of some financial assessment
controls, were not so present in this group of companies. The study contributes by emphasizing the importance of informal controls and learning in the innovation process of companies established in shared environments, such as technology parks and incubators.

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Author Biographies

Darclê Costa Silva Haussmann, Universidade Regional de Blumenau

Doutoranda do Programa de Pós-Graduação em Contabilidade da
Universidade Regional de Blumenau – FURB
Professora da graduação do Curso de Ciências Contábeis da
Universidade Regional de Blumenau – FURB

Ilse Maria Beuren, Universidade Federal de Santa Catarina - UFSC

Doutora em Controladoria e Contabilidade pela FEA/USP
Professora do Programa de Pós-Graduação em Contabilidade da
Universidade Federal de Santa Catarina – UFSC

Roberto Carlos Klann, Universidade Regional de Blumenau – FURB

Doutor em Contabilidade e Administração pela FURB
Professor do Programa de Pós-Graduação em Ciências Contábeis da
Universidade Regional de Blumenau – FURB

Published
2021-09-15
How to Cite
Haussmann, D. C. S., Beuren, I. M., & Klann, R. C. (2021). Reflections of formal and informal controls and learning in innovation in companies at the digital port. Enfoque: Reflexão Contábil, 40(3), 1-20. https://doi.org/10.4025/enfoque.v40i3.51889
Section
Original Articles