Management control system and algorithmic management: analysis of the UBER case in Brazil and United States of America
Keywords:
Management control system; Algorithmic; Sharing economy; UBER; YouTube.
Abstract
This paper presents a study that aimed at describing the management control system (MCS) of UBER, how it influences behavior, and how it is perceived by Brazilian and American company’s drivers. The qualitative, exploratory, and documentary research data were obtained through publicly released UBER documents and public reports by Brazilian and American drivers who are partners of the company available on the YouTube platform. There seems to be an interrelation between the tools used in the UBER MCS to induce the behavior of the company's partner drivers. There was an intense use of cybernetics controls and premium and compensation controls in the company. The partner drivers analyzed showed a series of behavioral reactions to the different types of controls established by the algorithms and the intelligence employed by UBER. In this sense, techniques, and tools stand out, used by drivers to develop their activities, and make the most of the metrics established by the company for purposes (especially, of performance evaluation and reward). The use of these techniques and tools somehow minimizes information asymmetry between the principal (UBER) and the agent (drivers), source of part of the company's power. This study contributes to the literature and to the practice related to the application of MCS in contemporary contexts of sharing economy, which usually employ algorithms to guide and induce behaviors and to stimulate the achievement of organizational results.
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References
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CRUTZEN, N.; ZVEZDOV, D.; SCHALTEGGER, S. Sustainability and management control. Exploring and theorizing control patterns in large European firms. Journal of Cleaner Production, v. 143, p. 1291-1301, 2017. Disponível em: http://dx.doi.org/10.1016/j.jclepro.2016.11.135. Acesso em: 24 fev. 2020.
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FLICK, U. Uma introdução à pesquisa qualitativa. 2a ed. Porto Alegre: Bookman, 2004.
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JORDÃO, R. V.; SOUZA, A. A.; AVELAR, E. A. Organizational culture and post-acquisition changes in management control systems: An analysis of a successful Brazilian case. Journal of Business Research, v. 67, p. 542–549, 2014. Disponível em: http://dx.doi.org/10.1016/j.jbusres.2013.11.011. Acesso em: 24 jul. 2020.
KIM, K.; BAEK, C.; LEE, J. Creative destruction of the sharing economy in action: The case of Uber. Transportation Research Part A: Policy And Practice, v. 110, n. 1, p. 118-127, 2018. Disponível em: https://doi.org/10.1016/j.tra.2018.01.014. Acesso em: 24 fev. 2020.
LEONI, G.; PARKER, L. D. Governance and control of sharing economy platforms: Hosting on Airbnb. The British Accounting Review, v. 51, n. 6, p. 1-22, 2019. Disponível em: https://doi.org/10.1016/j.bar.2018.12.001. Acesso em: 06 set. 2020.
LUEG, R.; RADLACH, R. Managing sustainable development with management control systems: A literature review. European Management Journal, v. 34, n. 2, p. 158-171, 2016. Disponível em: https://doi.org/10.1016/j.emj.2015.11.005. Acesso em: 24 fev. 2020.
MALMI, T.; BROWN, D. A. Management control systems as a package – Opportunities, challenges and research directions. Management Accounting Research, v. 19, n. 4, p. 287-300, 2008. Disponível em: https://doi.org/10.1016/j.mar.2008.09.003. Acesso em: 18 jan. 2019.
NANDAGIRI, L.; PHILIP, V. Impact of influencers from Instagram and YouTube on their followers. International Journal of Multidisciplinary Research and Modern Education, v. 4, n. 1, p. 61-65, 2018.
ROSENBLAT, A.; STARK, L. Algorithmic labor and information asymmetries: A case study of Uber’sdrivers. International Journal of Communication, v. 10, n. 1, p. 3758-3784, 2016.
SAMPIERI, R. H.; COLLADO, C. F.; LUCIO, P. B. Metodologia de pesquisa (3a ed.). São Paulo: McGraw-Hill, 2006.
SCHILDT, H. Big data and organizational design – the brave new world of algorithmic management and computer augmented transparency. Innovation: Organization & Management, v. 19, n. 1, p. 23-30, 2017. Disponível em: http://dx.doi.org/10.1080/14479338.2016.1252043. Acesso em: 04 jul. 2020.
SECURITIES AND EXCHANGE COMMISSION – SEC. Form S-1 Registration Statement under the Securities Act of 1933 - UBER Technologies, Inc. SEC. 2019. Disponível em: https://www.sec.gov/Archives/edgar/data/1543151/000119312519103850/d647752ds1.htm. Acesso em: 19 set. 2020.
SILVEIRA, L. M.; PETRINI, M.; SANTOS, A. C. M. Z. Economia compartilhada e consumo colaborativo: o que estamos pesquisando?. Revista de Gestão, v. 23, n. 4, p. 298-305, 2016. Disponível em: http://dx.doi.org/10.1016/j.rege.2016.09.005. Acesso em: 27 fev. 2020.
SUTHERLAND, W.; JARRAHI, M. H. The sharing economy and digital platforms: A review and research agenda. International Journal of Information Management, v. 43, n. 1, p. 328–341, 2018. Disponível em: https://doi.org/10.1016/j.ijinfomgt.2018.07.004. Acesso em: 24 fev. 2020.
SVENSSON, N.; FUNCK, E. K. Management control in circular economy. Exploring and theorizing the adaptation of management control to circular business models. Journal of Cleaner Production, v. 233, n. 1, p. 390-398, 2019.
UBER. Como funciona o preço dinâmico. 2017. Disponível em: https://www.uber.com/pt-BR/blog/como-funciona-o-preco-dinamico-uber/. Acesso em: 19 set. 2020.
______. Sua nota vale mais do que 5 estrelas? Confira as vantagens do Clube 6 Estrelas da Uber. 2018a. Disponível em: https://www.uber.com/pt-BR/blog/sua-nota-vale-mais-do-que-5-estrelas-confira-as-vantagens-do-clube-6-estrelas-da-uber/. Acesso em: 19 set. 2020.
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______. (2020i). Termos e Condições do Programa Uber Pro. Disponível em: https://www.uber.com/legal/pt-br/document/?name=uber-pro-program-terms&country=brazil&lang=pt-br. Acesso em: 19 set. 2020.
______. (2020j). California and Non-California Uber Pro Terms and Conditions. Disponível em: https://www.uber.com/legal/pt-br/document/?name=uber-pro-program-terms&country=united-states&lang=en#kix.azn1t59b5iv9. Acesso em: 19 set. 2020.
WENTRUP, R.; NAKAMURA, H.; STRÖM, P. Uberization in Paris: the issue of trust between a digital platform and digital workers. Critical Perspectives on International Business, v. 15, n. 1, p. 1742-2043, 2019. Disponível em: https://doi.org/10.1108/CPOIB-03-2018-0033. Acesso em: 04 jul. 2020.
Published
2023-07-25
How to Cite
Avelar, E. A., Machado Boina, T., Jordão, R. V. D., Reyes, S. T., & Silva, B. N. E. R. da. (2023). Management control system and algorithmic management: analysis of the UBER case in Brazil and United States of America. Enfoque: Reflexão Contábil, 42(2), 121-140. Retrieved from https://periodicos.uem.br/ojs/index.php/Enfoque/article/view/58799
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