Effects of management controls on organizational identification and team effectiveness: a study in a military hospital

DOI: https://doi.org/10.4025/enfoque.v42i2.58076
Keywords: Management controls; Military hospital; Social Identity Theory.

Abstract

This study purpose to analyze the effects of management controls (formal and informal) on team effectiveness and organizational identification, based on the perception of employees, members of care teams at a military hospital located in the Brazilian Midwest region. For this, a face-to-face survey was applied to 105 professionals. For the treatment of data, descriptive statistics and structural equation techniques were used. Among the main results, it was evidenced that informal control positively and significantly affects the organizational identification of individuals, as well as the perception of team effectiveness. Formal control, on the other hand, positively affects only team effectiveness. In turn, organizational identification does not statistically significantly affect team effectiveness, nor is it a strong mediator between management controls and team effectiveness. Based on the results, it is concluded that although a hospital organization is built on the formality platform, formal controls alone cannot solve all the challenges that affect the success of a team and, consequently, of the organization. Teams need, in addition to formal controls, also informal ones to be able, in many cases, to make assertive and timely decisions. Thus, it is observed that the combination of formal and informal controls is often used to address issues in which subjective judgments are needed.

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Author Biographies

Edicreia Andrade, Universidade Federal do Paraná

Professora do programa de pós-graduação em
Contabilidade da Universidade Federal do Paraná
Doutora em Contabilidade pela Universidade Federal de Santa Catarina

Sergio Luiz Herder da Silva, Universidade Federal de Mato Grosso do Sul

Bacharel em Ciências Contábeis pela Universidade Federal de Mato Grosso do Sul

José Gabriel Landvoigt Valentim, Universidade Federal de Mato Grosso do Sul

Bacharel em Ciências Contábeis pela Universidade Federal de Mato Grosso do Sul

Luiz Miguel Renda dos Santos, Universidade Federal de Mato Grosso do Sul

Doutor em Financiación e Investigación Comercial pela Universidad Autonoma de Madrid (Espanha)
Professor de Ciências Contábeis na Escola de Administração e Negócios
Universidade Federal de Mato Grosso do Sul

Januário José Monteiro, Universidade Federal de Santa Catarina

Doutorando em Contabilidade pela Universidade Federal de Santa Catarina
Universidade Federal de Santa Catarina

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Published
2023-07-25
How to Cite
Edicreia Andrade, Herder da Silva, S. L., Landvoigt Valentim, J. G., Renda dos Santos, L. M., & Monteiro, J. J. (2023). Effects of management controls on organizational identification and team effectiveness: a study in a military hospital. Enfoque: Reflexão Contábil, 42(2), 157-171. https://doi.org/10.4025/enfoque.v42i2.58076
Issue
Vol 42 No 2 (2023): Enf.: Ref. Cont.
Section
Original Articles

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