Análise da relação entre mecanismos de controles gerenciais e a percepção de relevância e utilidade

Abstract

This study analyzed the relationship between management controls mechanisms and the perception of utility and relevance. Based on the Simons Levers of Control Model (1995), it aimed to understand the relationship between the adherence of the budget to the model constructs, which are: mechanisms of diagnostic controls, mechanisms of interactive controls, belief systems and boundaries systems, and the utility of the budget according to the perception of managers. The study was conducted from a sociological perspective, seeking to address the tensions in the alignment between the goals set in the budget and the applicability of the tool in decision making. Under a quantitative approach, this study was based on a sample of 210 managers, through which a structural equation modeling was estimated referring to the proposed hypotheses. The quantitative results obtained through the estimation of the model were then, subjected to a qualitative analysis in which 4 respondents positioned themselves in front of the presented results. The results found that: (i) in private sector companies, organizational beliefs, such as values, mission and vision when rooted in organizations, reflect in the budget, making it more relevant; (ii) the budget becomes relevant for managers insofar as it reflects the boundaries in the organization, establishing limits on the behavior of managers and defining where they should act in order to achieve the intended objectives; (iii) the budget is relevant given its alignment with the diagnostic controls, insofar as it allows monthly control of expenditures, signals the achievement of goals, allows finding new ways of acting in the organization and provides incentives as a bonus for the manager; (iv) the mechanisms of diagnostic and interactive controls are complementary and the diagnostic use of the budget can reflect in the interactive use of the same; (v) managers recognize the importance of the budget for the organization as well as its application in the business environment, and believe that the budget allows to improve their performance as a manager. (vi) The results also indicated that utility perceptions are distinct among managers and that managers with higher hierarchical rank in the organization perceive the budget most useful. In addition, this research pointed out that belief systems and boundaries systems should be approached together with diagnostic and interactive controls, either in the elaboration or monitoring of the budget in a way that contributes to decision making in order to comply with company strategies. The study contributes to the literature on the topic of budget insofar as it addressed a widely used tool in organizations, from a perspective that not only to process control and monitoring, but also investigating it as a tool that conveys beliefs and delimits boundaries to the various agents involved in organizational relations. As limitations of this research, it is emphasized that it was conducted through questionnaires, which incur bias of interpretation by the interviewees, as well as highlighting that despite seeking to provide evidence for academic, organizational and societal knowledge, the results obtained in this study are limited to the sample studied.