SISTEMA DE MENSURAÇÃO DE DESEMPENHO, ESTRATÉGIAS GENÉRICAS E SUPORTE DO ECOSSISTEMA DE NEGÓCIOS: efeitos no desempenho de startups
DOI:
https://doi.org/10.4270/ruc.2022101Palavras-chave:
Sistema de mensuração de desempenho, Estratégias genéricas, Ecossistema de negócios, Startups, FsQCAResumo
Explorar elementos internos (controle e estratégia) e externos (suporte de ecossistemas) que contribuem para o sucesso das startups é uma demanda contemporânea da literatura. Diante disso, o estudo objetiva analisar as combinações entre uso (interativo e diagnóstico) do sistema de mensuração de desempenho (PMS), estratégias genéricas (liderança de custos e diferenciação) e suporte do ecossistema de negócios que levam startups ao alcance de alto ou baixo desempenho. A amostra contempla 101 startups sul brasileiras, e os dados são analisados por meio da fuzzy-set qualitative comparative analysis (fsQCA). Essa técnica permite compreender combinações de condições que são relevantes para determinado output. Os resultados sugerem que nenhuma condição, de maneira singular, é necessária para o alcance do alto desempenho. Entretanto, existem três (seis) combinações de condições que levam as startups a um alto (baixo) desempenho. Isso sugere vários caminhos que apresentam equifinalidade e que as startups se baseiam para alcançar resultados iguais. Os achados contribuem ao explorar as maneiras do uso (interativo ou diagnóstico) do PMS em startups, assim agregando novas evidências para o fluxo de estudos que analisou as práticas e sistemas de mensuração de desempenho nessas organizações. Além disso, o estudo postula a interface assimétrica entre o uso do PMS e as estratégias genéricas de Porter. Para a prática organizacional, são fornecidos insights sobre “receitas” que levam ao sucesso (alto desempenho), além de informações sobre configurações que levam a um fracasso (baixo desempenho). Isso é relevante para que gestores tomem decisões e atribuam ênfase adequada aos controles e a estratégia, dependendo de seu contexto e prioridades.
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Referências
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Felício, T., Samagaio, A., & Rodrigues, R. (2021). Adoption of management control systems and performance in public sector organizations. Journal of Business Research, 124, 593-602. https://doi.org/10.1016/j.jbusres.2020.10.069
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Frare, A.B., & Beuren, I.M. (2020). Effects of information on job insecurity and work engagement in times of pandemic. Revista de Administração de Empresas, 60(6), 400-412. https://doi.org/10.1590/s0034-759020200604
Frare, A.B., & Beuren, I.M. (2021). Fostering individual creativity in startups: comprehensive performance measurement systems, role clarity and strategic flexibility. European Business Review, 33(6), 869-891. https://doi.org/10.1108/EBR-11-2020-0262
Frare, A.B., & Beuren, I.M., Silva, E.S. (2022). Performance Measurement System, Organizational Learning, and Creativity. Brazilian Administration Review. 19(4), e210099.
Frare, A.B., Colombo, V.L.B., & Beuren, I.M. (2022). Performance measurement systems, environmental satisfaction, and green work engagement. Revista Contabilidade & Finanças, 33(90), 1-17. https://doi.org/10.1590/1808-057x20211503.en
Fuster, E., Padilla-Meléndez, A., Lockett, N., & del-Águila-Obra, A. R. (2019). The emerging role of university spin-off companies in developing regional entrepreneurial university ecosystems: The case of Andalusia. Technological Forecasting and Social Change, 141, 219-231. https://doi.org/10.1016/j.techfore.2018.10.020
Gerschewski, S., & Xiao, S.S. (2015). Beyond financial indicators: An assessment of the measurement of performance for international new ventures. International Business Review, 24(4), 615-629. https://doi.org/10.1016/j.ibusrev.2014.11.003
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2022-12-31
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Vasconcellos, S. M. L., Frare, A. B., Cruz, A. P. C. da, & Barbosa, M. A. G. (2022). SISTEMA DE MENSURAÇÃO DE DESEMPENHO, ESTRATÉGIAS GENÉRICAS E SUPORTE DO ECOSSISTEMA DE NEGÓCIOS: efeitos no desempenho de startups. Revista Universo Contábil, 18, e2022101. https://doi.org/10.4270/ruc.2022101
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