CONSOLIDAÇÃO DO MODELO DAS ALAVANCAS DE CONTROLE DE SIMONS: ANÁLISE SOB A LENTE DA TEORIA ATOR-REDE

Autores

DOI:

https://doi.org/10.14392/ASAA.2019120101

Palavras-chave:

Sistemas de Controle Gerencial, Alavancas de controle, Teoria Ator-Rede.

Resumo

Neste estudo analisa-se a consolidação do modelo das alavancas de controle (Levers of Control – LoC) proposto por Simons (1995) sob a lente da Teoria Ator-Rede (TAR). O reconhecimento da relevância das LoC enquanto mecanismos de controle e as críticas atribuídas para cada uma das alavancas é analisada no ensaio teórico sob o enfoque da Teoria Ator-Rede, que auxilia no entendimento das relações entre os atores e os mecanismos de construção da rede do conhecimento. As pesquisas que analisaram as LoC em diferentes contextos, mais recentemente passaram a contemplar as quatro alavancas de controle com uma rede mais forte, que discute os seus conceitos a partir das críticas e busca soluções por meio de pesquisas empíricas que fomentam as discussões. A TAR permitiu inferir sobre a consolidação do modelo das LoC do Sistema de Controle Gerencial proposto por Simons (1995), visto que os atores perceberam ao longo dos anos a necessidade da análise das quatro alavancas de controle de forma conjunta. A TAR também mostrou a instabilidade e variabilidade dos estudos das LoC para o fortalecimento da rede, uma barreira para a consolidação das LoC enquanto área de pesquisa.

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Biografia do Autor

Larissa Degenhart, Universidade Federal de Santa Maria

Doutoranda do Programa de Pós-Graduação em Ciências Contábeis da Universidade Regional de Blumenau - FURB. Endereço: Rua Antônio da Veiga, 140, Sala D-202, Campus I, Bairro Victor Konder CEP 89030-903 – Blumenau, SC – Brasil. Telefone: 55(47) 3321-0565

Ilse Maria Beuren, Universidade Federal de Santa Catarina - UFSC

Doutora em Controladoria e Contabilidade pela FEA/USP. Professora do Programa de Pós-Graduação em Contabilidade da Universidade Federal de Santa Catarina - UFSC. Endereço: Universidade Federal de Santa Catarina, Campus Reitor João David Ferreira Lima, s/n, Bairro Trindade CEP 88040-970 – Florianópolis, SC – Brasil. Telefone: 55(48) 3721-3891

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Sheehan, N. T. (2006). Want to improve strategic execution? Simons says levers. Journal of Business Strategy, 27(6), 56-64.

Silva, E. D., Silva, W., & Corso, J. (2007). La implementación de la estratégia y el control estratégico: Um análisis integrado. Revista de Economia e Administração, 6(4), 520-542.

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Tani, T. (1995). Interactive control in target cost management. Management Accounting Research, 6(4), 399-414.

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.

Vandenbosch, B. (1999). An empirical analysis of the association between the use of executive support systems and perceived organizational competitiveness. Accounting, Organizations and Society, 24(1), 77-92.

Widener, S. K. (2007). An empirical analysis of the levers of control framework. Accounting, Organizations and Society, 32(7), 757-788.

Publicado

23/07/2019

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Degenhart, L., & Beuren, I. M. (2019). CONSOLIDAÇÃO DO MODELO DAS ALAVANCAS DE CONTROLE DE SIMONS: ANÁLISE SOB A LENTE DA TEORIA ATOR-REDE. Advances in Scientific and Applied Accounting, 1(1), 004–023. https://doi.org/10.14392/ASAA.2019120101

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