Moderação da cultura organizacional na relação entre os controles formais e motivação intrínseca
Palavras-chave:
Controles formais; cultura organizacional; motivação intrínseca; empresa familiar.
Resumo
A pesquisa tem por objetivo investigar a influência dos controles formais na motivação intrínseca moderado pela cultura organizacional em empresa familiar. Para tanto uma survey foi realizada com a participação de 102 funcionários. Os dados foram analisados por meio da modelagem de equações estruturais, baseada na estimação dos mínimos quadrados parciais. Os resultados revelam que os controles formais influenciam positivamente na motivação intrínseca e que a cultura organizacional modera a relação entre os controles formais e a motivação intrínseca. Além disso, observou-se que a cultura organizacional influencia positivamente na motivação intrínseca. Esses achados contribuem para a literatura ao sugerir que o uso de controles ação e de resultados permitem a padronização das tarefas, e em conjunto com uma cultura organizacional flexível, que prima pelo trabalho conjunto, gera motivação intrínseca nos funcionários, o que é benéfico para desempenho dos negócios familiares. Ainda, a pesquisa gera implicações práticas ao revelar que os controles de ação e de resultado são importantes para que a gestão familiar estabeleça as linhas de trabalho, prazos para realização das tarefas e monitore os resultados.
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Referências
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HENRI, J. F. (2006). Organizational culture and performance measurement systems. Accounting, organizations and society, v. 31, n. 1, p. 77-103, 2006. https://doi.org/10.1016/j.aos.2004.10.003
KARATEPE, O. M.; TEKINKUS, M. The effects of work‐family conflict, emotional exhaustion, and intrinsic motivation on job outcomes of front‐line employees. International Journal of Bank Marketing, 2006. https://doi.org/10.1108/02652320610659021
KAVESKI, I. D. S.; BEUREN, I. M. “Influência da Motivação Intrínseca e da Cultura Organizacional no Comprometimento Afetivo em Empresas Familiares: Controles Formais e Informais como Mediadores”. XIX USP International Conference in Accounting, 2019.
KLEINE, C.; WEIßENBERGER, B. E. Leadership impact on organizational commitment: The mediating role of management control systems choice. Journal of Management Control, v. 24, n. 3, p. 241-266, 2014. https://doi.org/10.1007/s00187-013-0181-3.
KUNZ, J.; LINDER, S. Organizational control and work effort–another look at the interplay of rewards and motivation. European Accounting Review, v. 21, n. 3, p. 591-621, 2012. https://doi.org/10.1080/09638180.2012.684498
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LEAL-RODRÍGUEZ, A. L.; ALBORT-MORANT, G; MARTELO-LANDROGUEZ, S. Links between entrepreneurial culture, innovation, and performance: The moderating role of family firms. International Entrepreneurship and Management Journal, v. 13, n. 3, p. 819-835, 2017. https://doi.org/10.1007/s11365-016-0426-3
LONG, C. P. To control and build trust: How managers use organizational controls and trust-building activities to motivate subordinate cooperation. Accounting, Organizations and Society, v. 70, p. 69-91, 2018. https://doi.org/10.1016/j.aos.2018.05.006
LÓPEZ, M. C. P.; MIRANDA, M. E. G.; ARGENTE-LINARES, E.; LÓPEZ-SÁNCHEZ, L. The internationalisation of Spanish family firms through business groups: Factors affecting the profitability, and the moderating effect of the family nature of the Spanish business. Revista de Contabilidad-Spanish Accounting Review, v. 21, n. 1, p. 82-90, 2018. https://doi.org/10.1016/j.rcsar.2017.09.002
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. https://doi.org/10.1016/j.mar.2008.09.003
MATHERNE, C.; WATERWALL, B.; RING, J. K.; CREDO, K. Beyond organizational identification: The legitimization and robustness of family identification in the family firm. Journal of Family Business Strategy, v. 8, n. 3, p. 170-184, 2017. https://doi.org/10.1016/j.jfbs.2017.08.001
MENGES, J. I.; TUSSING, D. V.; WIHLER, A.; GRANT, A. M When job performance is all relative: How family motivation energizes effort and compensates for intrinsic motivation. Academy of Management Journal, v. 60, n. 2, p. 695-719, 2017. https://doi.org/10.5465/amj.2014.0898
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MONTEIRO, J. J.; GASPARETTO, V.; LUNKES, R. J. Influência da gestão familiar na estrutura de capital. Revista Pensamento Contemporâneo em Administração, v. 13, n. 2, p. 1-17, 2019. https://doi.org/10.12712/rpca.v13i2.28146
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REGINATO, L.; GUERREIRO, R. "Relationships between environment, culture and management control systems". International Journal of Organizational Analysis, v. 21, n. 2, p. 219-240, 2013. https://doi.org/10.1108/IJOA-02-2011-0477
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SEGURA, L. C.; FORMIGONI, H. Influência do controle e da gestão familiar no endividamento das empresas abertas brasileiras: um estudo quantitativo. Brazilian Business Review, v. 11, n. 6, p. 51-76, 2014. http://dx.doi.org/10.15728/bbr.2014.11.6.3
SIEGER, P.; BERNHARD, F.; FREY, U. Affective commitment and job satisfaction among non-family employees: Investigating the roles of justice perceptions and psychological ownership. Journal of Family Business Strategy, v. 2, n. 2, p. 78-89, 2011. https://doi.org/10.1016/j.jfbs.2011.03.003
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AMABILE, T. M. Motivational synergy: Toward new conceptualizations of intrinsic and extrinsic motivation in the workplace. Human resource management review, v. 3, n. 3, p. 185-201, 1993. https://doi.org/10.1016/1053-4822(93)90012-S
BARNETT, Tim; KELLERMANNS, Franz W. Are we family and are we treated as family? Nonfamily employees’ perceptions of justice in the family firm. Entrepreneurship Theory and Practice, v. 30, n. 6, p. 837-854, 2006. https://doi.org/10.1111/j.1540-6520.2006.00155.x.
BATTAGLIA, M. Purposive sample. In P. J. Lavrakas (Ed.), Encyclopedia of survey research methods (pp. 645-647). Thousand Oaks, SAGE Publications, 2008. https://doi.org/10.4135/9781412963947.n419.
BEDFORD, D. S.; BISBE, J.; SWEENEY, B. Performance measurement systems as generators of cognitive conflict in ambidextrous firms. Accounting, Organizations and Society, v. 72, p. 21-37, 2019. https://doi.org/10.1016/j.aos.2018.05.010.
BORTOLUZZI, D.A.; LUNKES, R.J.; SANTOS, E.A.D.; MENDES, A.C.A. Effect of online hotel reviews on the relationship between defender and prospector strategies and management controls, International Journal of Contemporary Hospitality Management, v. 13, n 12, p. 3721-3745, 2020. https://doi.org/10.1108/IJCHM-04-2020-0297
CARMON, A. F.; MILLER, A. N.; RAILE, A. N.; ROERS, M. M. Fusing family and firm: Employee perceptions of perceived homophily, organizational justice, organizational identification, and organizational commitment in family businesses. Journal of Family Business Strategy, v. 1, n. 4, p. 210-223, 2010. https://doi.org/10.1016/j.jfbs.2010.10.003
CROSON, R.; GNEEZY, U. Gender differences in preferences. Journal of Economic literature, v. 47, n. 2, p. 448-74, 2009. https://doi.org/10.1257/jel.47.2.448
DENISON, D.; LIEF, C.; WARD, J. L. Culture in family-owned enterprises: Recognizing and leveraging unique strengths. Family Business Review, v. 17, n. 1, p. 61-70, 2004. https://doi.org/10.1111/j.1741-6248.2004.00004.x
DILLMAN, D. A.; SMYTH, J. D.; CRISTIAN, L. M. “Internet, Phone, Mail, and Mixed-Mode Surveys: The Tailored Design Method”, 4th ed., Wiley, New York, NY, 2014.
DONNELLY, A.; KENNEDY, F. A.; WIDENER, S. K. Insights into the Relationships between Personnel Control, Action Control, and Intrinsic Motivation. Action Control, and Intrinsic Motivation (June 30, 2018), 2018. http://dx.doi.org/10.2139/ssrn.3233064
GOEBEL, S.; WEIßENBERGER, B. E. The relationship between informal controls, ethical work climates, and organizational performance. Journal of business ethics, v. 141, n. 3, p. 505-528, 2017. https://doi.org/10.1007/s10551-015-2700-7
GOMEZ-CONDE, J. LUNKES, R. J.; ROSA, F. S. Environmental innovation practices and operational performance. Accounting, Auditing & Accountability Journal, 2019. https://doi.org/10.1108/AAAJ-01-2018-3327
GUIDICE, R. M.; MERO, N. P.; GREENE, J. V. Perceptions of accountability in family business: Using accountability theory to understand differences between family and nonfamily executives. Journal of Family Business Strategy, v. 4, n. 4, p. 233-244, 2013. https://doi.org/10.1016/j.jfbs.2013.09.001
HAIR JR, J. F.; HULT, G. T. M.; RINGLE, C.; SARSTEDT, M. A primer on partial least squares structural equation modeling (PLS-SEM). Sage publications, 2016.
HAIR Jr, J. F.; SARSTEDT, M.; RINGLE, C. M.; GUDERGAN, S. P. Advanced issues in partial least squares structural equation modeling. California, Sage publications, 2017.
HAUSTEIN, E.; LUTHER, R.; SCHUSTER, P. Management control systems in innovation companies: A literature based framework. Journal of Management Control, v. 24, n. 4, p. 343-382, 2014. https://doi.org/10.1007/s00187-014-0187-5
HENRI, J. F. (2006). Organizational culture and performance measurement systems. Accounting, organizations and society, v. 31, n. 1, p. 77-103, 2006. https://doi.org/10.1016/j.aos.2004.10.003
KARATEPE, O. M.; TEKINKUS, M. The effects of work‐family conflict, emotional exhaustion, and intrinsic motivation on job outcomes of front‐line employees. International Journal of Bank Marketing, 2006. https://doi.org/10.1108/02652320610659021
KAVESKI, I. D. S.; BEUREN, I. M. “Influência da Motivação Intrínseca e da Cultura Organizacional no Comprometimento Afetivo em Empresas Familiares: Controles Formais e Informais como Mediadores”. XIX USP International Conference in Accounting, 2019.
KLEINE, C.; WEIßENBERGER, B. E. Leadership impact on organizational commitment: The mediating role of management control systems choice. Journal of Management Control, v. 24, n. 3, p. 241-266, 2014. https://doi.org/10.1007/s00187-013-0181-3.
KUNZ, J.; LINDER, S. Organizational control and work effort–another look at the interplay of rewards and motivation. European Accounting Review, v. 21, n. 3, p. 591-621, 2012. https://doi.org/10.1080/09638180.2012.684498
LANGFIELD-SMITH, K. Management control systems and strategy: a critical review. Accounting, organizations and society, v. 22, n. 2, p. 207-232, 1997. https://doi.org/10.1016/S0361-3682(95)00040-2
LEAL-RODRÍGUEZ, A. L.; ALBORT-MORANT, G; MARTELO-LANDROGUEZ, S. Links between entrepreneurial culture, innovation, and performance: The moderating role of family firms. International Entrepreneurship and Management Journal, v. 13, n. 3, p. 819-835, 2017. https://doi.org/10.1007/s11365-016-0426-3
LONG, C. P. To control and build trust: How managers use organizational controls and trust-building activities to motivate subordinate cooperation. Accounting, Organizations and Society, v. 70, p. 69-91, 2018. https://doi.org/10.1016/j.aos.2018.05.006
LÓPEZ, M. C. P.; MIRANDA, M. E. G.; ARGENTE-LINARES, E.; LÓPEZ-SÁNCHEZ, L. The internationalisation of Spanish family firms through business groups: Factors affecting the profitability, and the moderating effect of the family nature of the Spanish business. Revista de Contabilidad-Spanish Accounting Review, v. 21, n. 1, p. 82-90, 2018. https://doi.org/10.1016/j.rcsar.2017.09.002
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. https://doi.org/10.1016/j.mar.2008.09.003
MATHERNE, C.; WATERWALL, B.; RING, J. K.; CREDO, K. Beyond organizational identification: The legitimization and robustness of family identification in the family firm. Journal of Family Business Strategy, v. 8, n. 3, p. 170-184, 2017. https://doi.org/10.1016/j.jfbs.2017.08.001
MENGES, J. I.; TUSSING, D. V.; WIHLER, A.; GRANT, A. M When job performance is all relative: How family motivation energizes effort and compensates for intrinsic motivation. Academy of Management Journal, v. 60, n. 2, p. 695-719, 2017. https://doi.org/10.5465/amj.2014.0898
MERCHANT, K. A.; VAN DER STEDE, W. A. Management control systems: performance measurement, evaluation and incentives. Pearson Education, 2007.
MONTEIRO, J. J.; BEUREN, I. M. Efeitos do debate do sistema de mensuração de desempenho e do conflito cognitivo na inovação ambidestra. Revista de Contabilidade e Organizações, v. 14, p. e170418-e170418, 2020. https://doi.org/10.11606/issn.1982-6486.rco.2020.170418
MONTEIRO, J. J.; GASPARETTO, V.; LUNKES, R. J. Influência da gestão familiar na estrutura de capital. Revista Pensamento Contemporâneo em Administração, v. 13, n. 2, p. 1-17, 2019. https://doi.org/10.12712/rpca.v13i2.28146
MONTEIRO, J. J.; RENGEL, R.; LUNKES, R. J.; LAVARDA, C. E. F. (2020). Efeito da participação orçamentária no desempenho gerencial mediado pela satisfação no trabalho e justiça procedimental. Advances in Scientific and Applied Accounting, v. 1, n. 1, p. 206-226, 2021. https://doi.org/10.14392/asaa.2020130311
MUCCI, D. M.; FREZATTI, F. (2017). “De que forma os gestores percebem as críticas ao orçamento empresarial?”. Revista Universo Contábil, v. 13, n. 4, p. 127-154, 2017. https://doi.org/10.4270/ruc.2017429
OUCHI, W. Teoria Z - como as empresas podem enfrentar o desafio japonês. Fundo educativo brasileiro, São Paulo, 1982.
REGINATO, L.; GUERREIRO, R. "Relationships between environment, culture and management control systems". International Journal of Organizational Analysis, v. 21, n. 2, p. 219-240, 2013. https://doi.org/10.1108/IJOA-02-2011-0477
RHOADES, L.; EISENBERGER, R. Perceived organizational support: a review of the literature. Journal of applied psychology, v. 87, n. 4, p. 698, 2002. https://doi.org/10.1037/0021-9010.87.4.698
SEGURA, L. C.; FORMIGONI, H. Influência do controle e da gestão familiar no endividamento das empresas abertas brasileiras: um estudo quantitativo. Brazilian Business Review, v. 11, n. 6, p. 51-76, 2014. http://dx.doi.org/10.15728/bbr.2014.11.6.3
SIEGER, P.; BERNHARD, F.; FREY, U. Affective commitment and job satisfaction among non-family employees: Investigating the roles of justice perceptions and psychological ownership. Journal of Family Business Strategy, v. 2, n. 2, p. 78-89, 2011. https://doi.org/10.1016/j.jfbs.2011.03.003
SONGINI, L.; GNAN, L.; MALMI, T. The role and impact of accounting in family business. Journal of Family Business Strategy, v. 4, n. 2, p. 71-83, 2013. https://doi.org/10.1016/j.jfbs.2013.04.002
SONGINI, L.; GNAN, L. Family involvement and agency cost control mechanisms in family small and medium‐sized enterprises. Journal of Small Business Management, v. 53, n. 3, p. 748-779, 2015. https://doi.org/10.1111/jsbm.12085
SONGINI, L.; MORELLI, C.; VOLA, P. Managerial Control Systems in Family Business: State of the Art. In Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research (pp. 193-220), 2018. Emerald Publishing Limited. https://doi.org/10.1108/S1479-351220180000033008
SPRINKLE, G. B. Perspectives on experimental research in managerial accounting. Accounting, Organizations and Society, v. 28, n. 2-3, p. 287-318, 2003. https://doi.org/10.1016/S0361-3682(01)00058-7
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Publicado
2023-02-10
Como Citar
Monteiro, J. J., Antonini Bortoluzzi, D., & João Lunkes , R. (2023). Moderação da cultura organizacional na relação entre os controles formais e motivação intrínseca . Enfoque: Reflexão Contábil, 42(1), 119-132. https://doi.org/10.4025/enfoque.v42i1.58319
Seção
Artigos Originais
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