Management Control System, Information Sharing, Team Effectiveness, Organizational Identification


Objective: The objective of this work was to verify the Management Control Systems (MCS's) influence on team effectiveness as moderated by organizational identification and mediated by information sharing.

Method: Quantitative research performed via survey, which was administered to 105 professionals at a military hospital located in the center-west region of Brazil, was performed. Structural equation modelling was used for analysis.

Results/Discussion: The results showed that the formal and informal characteristics of MCSs have a positive and significant influence on team effectiveness and that the relationship between the MCS and information sharing is moderated by organizational identification. However, the existence of a significant relationship between MCSs and team effectiveness was not mediated by information sharing.

Contributions: The hospital managers must pay attention to the types of MCS, as they are associated with individuals' attitudes and behaviours, which are reflected in organizational outcomes.


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Author Biographies

Edicreia Andrade dos Santos, Federal University of Parana

Professor in graduate program in accounting sciences, Federal University of Parana, Brazil

PhD in accounting by the graduate program in Accounting, Federal University of Santa Catarina, Brazil

Address: Avenue Mayor Lothário Meissner, 632. Jardim Botânico, Campus III. Curitiba - PR, Brazil. ZIP CODE: 80.210-170



Iago França Lopes, Federal University of Parana

PhD degree in the graduate program in accounting, Federal University of Parana, Brazil

Address: Av. Mayor Lothário Meissner, 632. Jardim Botânico, Campus III. Curitiba - PR, Brazil. ZIP CODE: 80.210-170



Sérgio Luiz Herder Silva, Federal University of Mato Grosso do Sul

Bachelor of Accounting from the Federal University of Mato Grosso do Sul

Address: Avenue Senador Filinto Müler, 1015 - University City, Campo Grande - MS, Brazil.



Januário José Monteiro, Federal University of Santa Catarina

PhD degree in the graduate program in accounting, Federal University of Santa Catarina, Brazil

Bachelor's degree in accounting from the University of Extreme South Catarinense, Brazil

Address: University Campus rector João David Ferreira Lima, Trindade, Florianópolis, Brazil. ZIP CODE: 88040-900



Rogério João Lunkes, Federal University of Santa Catarina

Post-doctoral degree in accounting from the University of Valencia-Spain

Teacher, graduate program in Accounting, Federal University of Santa Catarina, Brazil

Address: Campus Universitário rector João David Ferreira Lima, Trindade, Florianópolis, Brazil. ZIP CODE: 88040-900




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How to Cite

Santos, E. A. dos, Lopes, I. F., Silva, S. L. H., Monteiro, J. J., & Lunkes, R. J. (2022). MANAGEMENT CONTROL SYSTEMS AND TEAM EFFECTIVENESS: THE INTERVENING EFFECTS OF INFORMATION SHARING AND ORGANIZATIONAL IDENTIFICATION. Advances in Scientific and Applied Accounting, 15(1), 003–014/015.




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