Qual a associação entre o uso interativo e os artefatos de controle gerencial?
DOI:
https://doi.org/10.14392/asaa.2026190103Palavras-chave:
Sistema de Controle Gerencial, Uso diagnóstico, Uso interativo, ForecastResumo
I.Objetivo. Este estudo investiga a dualidade no uso dos Sistemas de Controle Gerencial (SCG), conforme proposto por Simons (1995), analisando a relação do uso diagnóstico e interativo dos controles gerenciais, especialmente em contextos de alta volatilidade, como nos países emergentes. O foco está na associação entre a individualização dos artefatos de planejamento e controle previstos no uso diagnóstico e a ativação do uso interativo, lacuna existente. II.Método. A pesquisa foi conduzida com 146 organizações, segmentadas por porte. Os dados foram coletados via SurveyMonkey e analisados por meio de modelagem de equações estruturais, permitindo a avaliação das relações entre os artefatos de controle e os diferentes uso interativo dos SCG. III. Resultados. Os resultados indicam que o uso interativo não ocorre de forma isolada, mas depende da estruturação funcional prévia do uso diagnóstico. A disponibilidade do base forecast está associada com um maior potencial de uso interativo do sistema de controle dentro do processo de controle orçamentário e mostrou-se central para estimular e atualizar o pensamento estratégico. IV.Contribuições. A principal contribuição da pesquisa é demonstrar empiricamente que os artefatos tradicionais de planejamento e controle são pré-condições para o uso interativo. Além disso, a associação específica entre artefatos e tipos de uso preenche uma lacuna relevante na literatura sobre controle gerencial. V. Impacto. Os resultados indicam que o uso interativo do controle depende de uma base diagnóstica sólida, estruturada por planejamento estratégico, orçamento e controle de investimentos. Além disso, revisões orçamentárias via base forecast funcionam como gatilhos para discussão estratégica e aprendizado organizacional.
Downloads
Referências
Abernethy, M. A., & Brownell, P. (1999). The role of budgets in organizations facing strategic change: an exploratory study. Accounting, organizations and society, 24(3), 189-204. https://doi.org/10.1016/S0361-3682(98)00059-2
Albertini, E. (2019). The contribution of management control systems to environmental capabilities. Journal of Business Ethics, 159(4), 1163-1180. https://doi.org/10.1007/s10551-018-3810-9
Al-Dhubaibi, A. A. (2026). Harnessing the synergy of control mechanisms: enhancing management control system effectiveness through Simons’ Levers of Control framework. International Journal of Productivity and Performance Management, 75(1), 84-107. https://doi.org/10.1108/IJPPM-08-2024-0558
Almeida, D. M., & Gasparetto, V. (2022). Tensões dinâmicas no sistema orçamentário de empresa familiar e a dualidade da estrutura. Revista Contabilidade & Finanças, 33, 232-247. https://doi.org/10.1590/1808-057x202114110
Anees, F. ., Sultan, J., & Ishtiaq, M. . (2025). Effectiveness of Management Control Systems in Pakistanis’ Firms: A Life-Cycle Perspective. Journal of Social and Organizational Matters, 4(2), 448–476. https://doi.org/10.56976/jsom.v4i2.280
Asel, J. A., Posch, A., & Speckbacher, G. (2011). Squeezing or cuddling? The impact of economic crises on management control and stakeholder management. Review of Managerial Science, 5(2), 213–231. https://doi.org/10.1007/s11846-010-0051-4
Asiaei, K., O'Connor, N. G., Moghaddam, M., Bontis, N., & Sidhu, J. (2023). Corporate social responsibility and performance measurement systems in Iran: A levers of control perspective. Corporate Social Responsibility and Environmental Management, 30(2), 574-588. https://doi.org/10.1002/csr.2375
Barros, R. S., & Ferreira, A. M. D. S. D. C. (2022). Management Control Systems and Innovation: a levers of control analysis in an innovative company. Journal of Accounting & Organizational Change, 18(4), 571-591. https://doi.org/10.1108/JAOC-09-2020-0137
Becker, S. D., Mahlendorf, M. D., Schäffer, U., & Thaten, M. (2016). Budgeting in Times of Economic Crisis. Contemporary Accounting Research, 33(4), 1489–1517. https://doi.org/10.1111/1911-3846.12222
Bedford, D. S. (2015). Management control systems across different modes of innovation: Implications for firm performance. Management Accounting Research, 28, 12-30. https://doi.org/10.1016/j.mar.2015.04.003
Bedford, D. S., & Malmi, T. (2015). Configurations of control: An exploratory analysis. Management Accounting Research, 27, 2-26. https://doi.org/10.1016/j.mar.2015.04.002
Bellora-Bienengräber, L., Derfuss, K., & Endrikat, J. (2023). Taking stock of research on the levers of control with meta-analytic methods: Stylized facts and boundary conditions. Accounting, Organizations and Society, 106, 101414. https://doi.org/10.1016/j.aos.2022.101414
Bhimani, A., Sivabalan, P., & Soonawalla, K. (2018). A study of the linkages between rolling budget forms, uncertainty and strategy. The British Accounting Review, 50(3), 306-323. https://doi.org/10.1016/j.bar.2017.11.002
Bundy, J., Pfarrer, M. D., Short, C. E., & Coombs, W. T. (2016). Crises and Crisis Management: Integration, Interpretation, and Research Development. Journal of Management, 43(6), 1661-1692. . https://doi.org/10.1177/0149206316680030
Burns, T., & Stalker, G. M. (1961). Mechanistic and organic systems. Classics of organizational theory, 10(2), 209-214.
Castillo A, Rescalvo-Martin E, Karatepe OM (2025), "How is common method bias addressed using partial least squares structural equation modeling in hospitality and tourism research?". Tourism Review, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/TR-07-2025-0762
Chenhall, R. H., & Morris, D. (1995). Organic decision and communication processes and management accounting systems in entrepreneurial and conservative business organizations. Omega, 23(5), 485-497. https://doi.org/10.1016/0305-0483(95)00033-K
Comissão Europeia. (2020). Glossary: Enterprise size. In Eurostat - Statistics Explained. Recuperado em 30 de abril de 2024. https://ec.europa.eu/eurostat/statistics-explained/index.php?title=Glossary:Enterprise_size
Ekholm, B. G., & Wallin, J. (2011). The impact of uncertainty and strategy on the perceived usefulness of fixed and flexible budgets. Journal of Business Finance & Accounting, 38(1‐2), 145-164. https://doi.org/10.1111/j.1468-5957.2010.02228.x
Frezatti, F., Bido, D. S., Mucci, D. M., Beck, F., & da Cruz, A. P. C. (2023). The impact of the management control system on the family business’ intention to maintain the organization for future generations. Journal of the Knowledge Economy, 14(2), 1145-1176. https://doi.org/10.1007/s13132-022-00918-x
Frezatti, F., Mucci, D. M., & Bido, D. D. S. (2022). Structure of planning and control artifacts and their accuracy in Brazilian family businesses. BAR-Brazilian Administration Review, 19, e210080. https://doi.org/10.1590/1807-7692bar2022210080
Galbraith, J. (1973) Designing complex organizations. Addison-Wesley, Reading, MA.
Hair Jr, J. F., Matthews, L. M., Matthews, R. L., & Sarstedt, M. (2017). PLS-SEM or CB-SEM: updated guidelines on which method to use. International Journal of Multivariate Data Analysis, 1(2), 107-123. https://doi.org/10.1504/IJMDA.2017.087624
Hair Jr., J. Hult, G. T. M., Ringle, C. M., and Sarstedt, M. (2022). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). 3rd Ed. Sage Publications
Hansen, S. C. (2011). A theoretical analysis of the impact of adopting rolling budgets, activity-based budgeting and beyond budgeting. European Accounting Review, 20(2), 289–319. https://doi.org/10.1080/09638180.2010.496260
Hansen, S. C., & Van der Stede, W. A. (2004). Multiple facets of budgeting: an exploratory analysis. Management accounting research, 15(4), 415-439. https://doi.org/10.1016/j.mar.2004.08.001
Heggen, C., & Sridharan, V. G. (2021). The effects of an enabling approach to eco-control on firms’ environmental performance: a research note. Management Accounting Research, 50, 100724. https://doi.org/10.1016/j.mar.2020.100724
Hendershott, R. J. (2004). Net value: wealth creation (and destruction) during the internet boom. Journal of Corporate Finance, 10(2), 281-299.
Henri, J. F. (2006). Management control systems and strategy: A resource-based perspective. Accounting, Organizations and Society, 31(6), 529-558. https://doi.org/10.1016/j.aos.2005.07.001
Henttu-Aho, T. (2018). The role of rolling forecasting in budgetary control systems: reactive and proactive types of planning. Journal of management control, 29(3), 327-360. https://doi.org/10.1007/s00187-018-00273-6
Jordan, S., & Messner, M. (2020). The use of forecast accuracy indicators to improve planning quality: Insights from a case study. European Accounting Review, 29(2), 337-359. https://doi.org/10.1080/09638180.2019.1577150
Kaplan, R. S; Norton, D. P. (1992). The balanced scorecard: measures that drive performance. Harvard Business Review, 70(1), p. 71-79.
Kimura, S., & Mourdoukoutas, P. (2000). Effective integration of management control systems for competing in global industries. European Business Review, 12(1), 41-45. https://doi.org/10.1108/09555340010307558
Klöckner, M., Schmidt, C. G., Wagner, S. M., & Swink, M. (2023). Firms’ responses to the COVID-19 pandemic. Journal of Business Research, 158, 113664.
Kruis, A. M., Speklé, R. F., & Widener, S. K. (2016). The levers of control framework: An exploratory analysis of balance. Management Accounting Research, 32, 27-44. https://doi.org/10.1016/j.mar.2015.12.002
Kuruppu, S. C., Milne, M. J., & Tilt, C. A. (2024). Sustainability control systems in short-term operational and long-term strategic decision-making. Meditari Accountancy Research, 32(1), 234-265. https://doi.org/10.1108/MEDAR-12-2021-1548
Merchant, K. A., & Van der Stede, W. A. (2007). Management control systems: performance measurement, evaluation and incentives. London, United Kingdom: Pearson Education.
Mucci, D. M., Beck, F. & Frezatti, F. (2021). Configurações do processo orçamentário_ análise de empresas que atuam no Brasil. Revista de Educação e Pesquisa Em Contabilidade, 15(1), 90–109. https://doi.org/10.17524/repec.v15i1.2721
Nitzl, C. (2016). The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development. Journal of Accounting Literature, 37(1), 19-35. https://doi.org/10.1016/j.acclit.2016.09.003
Oro, I. M., & Lavarda, C. E. F. (2020). Uso dos sistemas de controle gerencial no equilíbrio da tensão dinâmica na implementação de estratégias de inovação em empresa familiar. Base Revista de Administração e Contabilidade da UNISINOS, 17(2), 309-336. http://dx.doi.org/10.4013/base.2020.172.05
Pilonato, S., & Monfardini, P. (2020). Performance measurement systems in higher education: How levers of control reveal the ambiguities of reforms. The British Accounting Review, 52(3), 100908. https://doi.org/10.1016/j.bar.2020.100908
Rathnasekara, K., & Gooneratne, T. (2020). Levers of control, complementariness, tensions and budget use: a case study. Measuring Business Excellence, 24(3), 401-416. https://doi.org/10.1108/MBE-12-2019-0120
Ruiter, H., De Feijter, F., & Wagensveld, K. (2022). Management control and business model innovation in the context of a circular economy in the Dutch construction industry. Sustainability, 14(1), 366. https://doi.org/10.3390/su14010366
Russo, P. T., & Guerreiro, R. (2017). Percepção sobre a sociomaterialidade das práticas de contabilidade gerencial. Revista de Administração de Empresas, 57(6), 567-584. https://doi.org/10.1590/S0034-759020170605
Scapens, R. W. (2006). Understanding management accounting practices: A personal journey. The British Accounting Review, 38(1), 1-30. https://doi.org/10.1016/j.bar.2005.10.002
Shiller, R.J. (2006). Irrational Exuberance. Princeton, NJ: Princeton University Press.
Simons, R. (1995). Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal. Boston: Harvard Business School Press
Sivabalan, P., Booth, P., Malmi, T., & Brown, D. A. (2009). An exploratory study of operational reasons to budget. Accounting & Finance, 49(4), 849-871. https://doi.org/10.1111/j.1467-629X.2009.00305.x
Smart, C., Vertinsky, I. (1977). Designs for crisis decision units. Admistrative Science Quaterly, 22(4), 640-657. https://doi.org/10.2307/2392406
Sponem, S., & Lambert, C. (2016). Exploring differences in budget characteristics, roles and satisfaction: A configurational approach. Management Accounting Research, 30, 47-61. https://doi.org/10.1016/j.mar.2015.11.003
Su, S., Baird, K., & Schoch, H. (2015). The moderating effect of organisational life cycle stages on the association between the interactive and diagnostic approaches to using controls with organisational performance. Management accounting research, 26, 40-53.
Sylla, R. (2021). Boom and Bust: A Global History of Financial Bubbles by William Quinn and John D. Turner.
Tavares, R., Norberto, W. D., Damke, E. J., & Panek, L. (2023). Management Control Systems–Strategic Alignment Relations: A Study at Itaipu Binacional. BBR. Brazilian Business Review, 20(4), 443-464. https://doi.org/10.15728/bbr.2021.1079.en
Tessier, S., & Otley, D. (2012). A conceptual development of Simons’ Levers of Control framework. Management accounting research, 23(3), 171-185. https://doi.org/10.1016/j.mar.2012.04.003
Tuomela, T. S. (2005). The interplay of different levers of control: A case study of introducing a new performance measurement system. Management accounting research, 16(3), 293-320. https://doi.org/10.1016/j.mar.2005.06.003
Van der Stede, W. A. (2001). Measuring ‘tight budgetary control’. Management Accounting Research, 12(1), 119-137. https://doi.org/10.1006/mare.2000.0149
Welsch, G. A. (1996). Orçamento Empresarial. São Paulo: Editora Atlas S.A., 4ª edição.
Wenzel, M., Stanske, S., & Lieberman, M. B. (2020). Strategic responses to crisis. Strategic Management Journal, 41(7/18), 3161. https://doi.org/10.1002/smj.3161
Widener, S. K. (2007). An empirical analysis of the levers of control framework. Accounting, Organizations and Society, 32(7-8), 757-788. https://doi.org/10.1016/j.aos.2007.01.001
Downloads
Publicado
Como Citar
Edição
Seção
Licença
Copyright (c) 2026 Fábio Frezatti, Daniel Magalhães Mucci, Diogenes de Souza Bido, Guilherme Alves de Souza Andrade
Este trabalho está licenciado sob uma licença Creative Commons Attribution-NonCommercial 4.0 International License.
Os direitos autorais para artigos publicados no ASAA Journal são do autor, com direitos de primeira publicação para a revista. Em virtude de aparecerem nesta revista de acesso público, os artigos são de uso gratuito, com atribuições próprias, em aplicações educacionais e não comerciais. O ASAA Journal permitirá o uso dos trabalhos publicados para fins não comerciais, incluindo direito de enviar o trabalho para bases de dados de acesso público. Os artigos publicados são de total e exclusiva responsabilidade dos autores. Não há encargos para submissão/publicação ou taxas para processamento de artigos (Articles Processing Charge - APC).
