INFLUÊNCIA DA CRIATIVIDADE DA EQUIPE NA INOVAÇÃO DE PROCESSOS E DA INOVAÇÃO DE PROCESSOS NO DESEMPENHO ORGANIZACIONAL: EFEITOS DO USO DIAGNÓSTICO E INTERATIVO DOS SISTEMAS DE CONTROLE

Autores

DOI:

https://doi.org/10.4270/ruc.2021211

Palavras-chave:

Criatividade da Equipe, Criatividade da equipe, Inovação de Processos, Desempenho organizacional, Sistemas de Controle, Inovação de processos, Uso Interativo e Diagnóstico, Sistemas de controle, Desempenho Organizacional, Uso interativo e diagnóstico.

Resumo

Este estudo analisa a influência da criatividade da equipe na inovação de processos e da inovação de processos no desempenho organizacional. Além disso, analisa o efeito do uso interativo e do uso diagnóstico dos sistemas de controle na criatividade da equipe e no desempenho organizacional. Uma survey foi realizada com gestores de startups brasileiras cadastrados na rede LinkedIn e se obteve uma amostra de 102 respostas válidas. Para testar as hipóteses da pesquisa aplicou-se a técnica de modelagem de equações estruturais. Os resultados indicaram influência positiva da criatividade da equipe na inovação de processos e dessa no desempenho organizacional. Ademais, o uso interativo de sistemas de controle apresenta influência direta e positiva na criatividade da equipe e no desempenho organizacional, que também é influenciado pelo uso diagnóstico de sistemas de controle. Entretanto, não foram encontradas evidências de que o uso diagnóstico dos sistemas de controle exerce influência negativa na criatividade da equipe, como proposto pela literatura. Esses achados contribuem ao propiciar insights para a pesquisa que contempla elementos relacionados à criatividade e inovação, especialmente no campo da contabilidade gerencial. Contribui ainda para a prática da gestão em startups, ao identificar elementos que podem impactar nos resultados organizacionais, destacando-se efeitos da criatividade e dos sistemas de controle.

Downloads

Não há dados estatísticos.

Biografia do Autor

Renata Mendes de Oliveira, Universidade Federal de Uberlândia - UFU

Doutoranda do Programa de Pós-Graduação em Contabilidade da Universidade Federal de Santa Catarina – UFSC; Professora da Universidade Federal de Uberlândia - UFU.

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.

Referências

Adler, P.S., & Chen, C.X. (2011). Combining creativity and control: Understanding individual motivation in large-scale collaborative creativity. Accounting, Organizations and Society, 36(2), 63-85.

Amabile, T.M. (1997). Motivating creativity in organizations: On doing what you love and loving what you do. California Management Review, 40(1), 39-58.

Amabile, T.M., Conti, R., Coon, H., Lazenby, J., & Herron, M. (1996). Assessing the work environment for creativity. Academy of Management Journal, 39(5), 1154-1184.

Amabile, T.M., Hadley, C.N., & Kramer, S.J. (2002). Creativity under the gun. Harvard Business Review, 80, August, 52-63.

Anderson, N., Potočnik, K., & Zhou, J. (2014). Innovation and creativity in organizations: A state-of-the-science review, prospective commentary, and guiding framework. Journal of Management, 40(5), 1297-1333.

Ashok, M., Narula, R., & Martínez-Noya, A. (2016). How do collaboration and investments in knowledge management affect process innovation in services?. Journal of Knowledge Management, 20(5), 1004-1024.

Azar, G., & Drogendijk, R. (2014). Psychic distance, innovation, and firm performance. Management International Review, 54(5), 581-613.

Baer, M., & Frese, M. (2003). Innovation is not enough: Climates for initiative and psychological safety, process innovations, and firm performance. Journal of Organizational Behavior: The International Journal of Industrial, Occupational and Organizational Psychology and Behavior, 24(1), 45-68.

Bedford, D.S. (2015). Management control systems across different modes of innovation: Implications for firm performance. Management Accounting Research, 28(4), 12-30.

Bledow, R., Frese, M., Anderson, N., Erez, M., & Farr, J. (2009). A dialectic perspective on innovation: Conflicting demands, multiple pathways, and ambidexterity. Industrial and Organizational Psychology, 2(3), 305-337.

Bharadwaj, S., & Menon, A. (2000). Making innovation happen in organizations: individual creativity mechanisms, organizational creativity mechanisms or both?. Journal of Product Innovation Management: An International Publication of the Product Development & Management Association, 17(6), 424-434.

Brüggen, A., Feichter, C., & Williamson, M. G. (2018). The effect of input and output targets for routine tasks on creative task performance. The Accounting Review, 93(1), 29-43.

Camisón, C., & Villar-López, A. (2014). Organizational innovation as an enabler of technological innovation capabilities and firm performance. Journal of Business Research, 67(1), 2891-2902.

Chenhall, R.H., & Morris, D.E.I.G.A.N. (1995). Organic decision and communication processes and management accounting systems in entrepreneurial and conservative business organizations. Omega, 23(5), 485-497.

Chenhall, R.H., & Moers, F. (2015). The role of innovation in the evolution of management accounting and its integration into management control. Accounting, Organizations and Society, 47(8), 1-13.

Choi, J.N., Anderson, T.A., & Veillette, A. (2009). Contextual inhibitors of employee creativity in organizations: The insulating role of creative ability. Group & Organization Management, 34(3), 330-357.

Coccia, M. (2017). Sources of technological innovation: Radical and incremental innovation problem-driven to support competitive advantage of firms. Technology Analysis & Strategic Management, 29(9), 1048-1061.

Cohen, J. (1988). Statistical power analysis for the behavioral sciences (2nd ed.). New York, NY: Routledge Academic.

Cools, M., Stouthuysen, K., & Van den Abbeele, A. (2017). Management control for stimulating different types of creativity: The role of budgets. Journal of Management Accounting Research, 29(3), 1-21.

Damanpour, F., & Aravind, D. (2012). Managerial innovation: Conceptions, processes and antecedents. Management and Organization Review, 8(2), 423-454.

Damanpour, F., Szabat, K.A., & Evan, W.M. (1989). The relationship between types of innovation and organizational performance. Journal of Management Studies, 26(6), 587-602.

Damanpour, F., Walker, R.M., & Avellaneda, C.N. (2009). Combinative effects of innovation types on organizational performance: A longitudinal study of public services. Journal of Management Studies, 46(4), 650-675.

D’Angelo, A. (2012). Innovation and export performance: A study of Italian high-tech SMEs. Journal of Management & Governance, 16(3), 393-423.

Dees, J.G. (2001). Mastering the art of innovation. In: Dees, J.G., Emerson, J., & Economy, P. (Eds.). Enterprising nonprofits: A toolkit for social entrepreneurs (pp. 161-198). New York: John Wiley and Sons.

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, 12(1), 004-023.

Edquist, C., Hommen, L., & McKelvey, M.D. (2001). Innovation and employment: Process versus product innovation. Cheltenham, UK: Edward Elgar.

Fávero, L.P., & Belfiore, P. (2017). Manual de análise de dados: Estatística e modelagem multivariada com Excel®, SPSS® e Stata®. Rio de Janeiro: Elsevier.

Ferreira, A. (2002). Management accounting and control systems design and use: an exploratory study in Portugal. PhD Thesis. Department of Accounting and Finance Lancaster University.

Gault, F. (2018). Defining and measuring innovation in all sectors of the economy. Research Policy, 47(3), 617-622.

George, J.M. (2007). Creativity in organizations. The Academy of Management Annals, 1(1), 439-477.

Goedhuys, M., & Veugelers, R. (2012). Innovation strategies, process and product innovations and growth: Firm-level evidence from Brazil. Structural change and economic dynamics, 23(4), 516-529.

Gong, Y., Cheung, S.Y., Wang, M., & Huang, J.C. (2012). Unfolding the proactive process for creativity: Integration of the employee proactivity, information exchange, and psychological safety perspectives. Journal of Management, 38(5), 1611-1633.

Govindarajan, V. (1988). A contingency approach to strategy implementation at the business-unit level: Integrating administrative mechanisms with strategy, Academy of Management Journal, 31(4), 826-853.

Hair Jr., J.F., Black, W.C., Babin, B.J., Anderson, R.E., & Tatham, R.L. (2009). Análise multivariada de dados. Porto Alegre: Bookman.

Hair Jr, J.F., Hult, G.T.M., Ringle, C., & Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (PLS-SEM). Los Angeles: Sage.

Henri, J.F. (2006). Management control systems and strategy: A resource-based perspective. Accounting, Organizations and Society, 31(6), 529-558.

Hiam, A. (2003). Motivational management: inspiring your people for maximum performance. AMACOM Div American Mgmt Assn.

Hilman, H., & Kaliappen, N. (2014). Do cost leadership strategy and process innovation influence the performance of Malaysia hotel industry?. Asian Social Science, 10(10), 134-141.

Hirst, G., Van Knippenberg, D., Chen, C.H., & Sacramento, C.A. (2011). How does bureaucracy impact individual creativity? A cross-level investigation of team contextual influences on goal orientation–creativity relationships. Academy of Management Journal, 54(3), 624-641.

Hong, J., Hou, B., Zhu, K., & Marinova, D. (2018). Exploratory innovation, exploitative innovation and employee creativity: The moderation of collectivism in Chinese context. Chinese Management Studies, 12(2), 268-286.

Hortinha, P., Lages, C., & Lages, L.F. (2011). The trade-off between customer and technology orientations: Impact on innovation capabilities and export performance. Journal of International Marketing, 19(3), 36-58.

Hülsheger, U.R., Anderson, N., & Salgado, J.F. (2009). Team-level predictors of innovation at work: a comprehensive meta-analysis spanning three decades of research. Journal of Applied Psychology, 94(5), 1128-1145.

Junqueira, E., Dutra, E. V., Zanquetto Filho, H., & Gonzaga, R. P. (2016). Efeito das escolhas estratégicas e dos sistemas de controle gerencial no desempenho organizacional. Revista Contabilidade & Finanças, 27(72), 334-348.

Karabulut, A.T. (2015). Effects of innovation types on performance of manufacturing firms in Turkey. Procedia-Social and Behavioral Sciences, 195(1), 1355-1364.

Klomp, L., & Van Leeuwen, G. (2001). Linking innovation and firm performance: a new approach. International Journal of the Economics of Business, 8(3), 343-364.

Kowo, S.A., Akinbola, A.O., & Akinrinola, O.O. (2018). The Impact of process innovation on organisational performance. Acta Universitatis Danubius. Å’conomica, 15(2), 115-132.

Laužikas, M., Tindale, H., Bilota, A., & Bielousovaitė, D. (2015). Contributions of sustainable start-up ecosystem to dynamics of start-up companies: The case of Lithuania. Entrepreneurship and Sustainability, 3(1), 8-24.

Lopes, I. F., Beuren, I. M., & Gomes, T. (2019). Influência Do Uso Do Sistema De Controle Gerencial E Da Estratégia Organizacional No Desempenho Da Inovação. Revista Universo Contábil, 15(1), 85-105.

López-Nicolás, C., & Meroño-Cerdán, A.L. (2011). Strategic knowledge management, innovation and performance. International Journal of Information Management, 31(6), 502-509.

Lopez-Valeiras, E., Gonzalez-Sanchez, M.B., & Gomez-Conde, J. (2016). The effects of the interactive use of management control systems on process and organizational innovation. Review of Managerial Science, 10(3), 487-510.

Madjar, N., Oldham, G.R., & Pratt, M.G. (2002). There's no place like home? The contributions of work and nonwork creativity support to employees' creative performance. Academy of Management Journal, 45(4), 757-767.

Massaro, M., Bardy, R., & Pitts, M. (2012). Supporting creativity through knowledge integration during the creative processes: A management control system perspective. Electronic Journal of Knowledge Management, 10(3), 258-267.

McAdam, R., & Keogh, W. (2004). Transitioning towards creativity and innovation measurement in SMEs. Creativity and Innovation Management, 13(2), 126-139.

McGrath, R.G. (2001). Exploratory learning, innovative capacity, and managerial oversight. Academy of Management Journal, 44(1), 118-131.

Mumford, M.D., & Gustafson, S.B. (1988). Creativity syndrome: Integration, application, and innovation. Psychological Bulletin, 103(1), 27-43.

Mundy, J. (2010). Creating dynamic tensions through a balanced use of management control systems. Accounting, Organizations and Society, 35(5), 499-523.

Naranjo-Valencia, J.C., Jiménez-Jiménez, D., & Sanz-Valle, R. (2016). Studying the links between organizational culture, innovation, and performance in Spanish companies. Revista Latinoamericana de Psicología, 48(1), 30-41.

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. Revista BASE–v, 17(2).

Palos-Sanchez, P., Saura, J.R., Grilo, A., & Ramirez, R.R. (2020). How attitudes, vision and ability to capture opportunities affect startups’ business creativity. Creativity Studies, 13(2), 387-405.

Podsakoff, P.M., MacKenzie, S.B., Lee, J.Y., & Podsakoff, N.P. (2003). Common method biases in behavioral research: A critical review of the literature and recommended remedies. Journal of Applied Psychology, 88(5), 879-903.

Raja, U., & Johns, G. (2010). The joint effects of personality and job scope on in-role performance, citizenship behaviors, and creativity. Human Relations, 63(7), 981-1005.

Rego, A., Sousa, F., Cunha, M.P., Correia, A., & Saurâ€Amaral, I. (2007). Leader selfâ€reported emotional intelligence and perceived employee creativity: An exploratory study. Creativity and Innovation Management, 16(3), 250-264.

Richard, P.J., Devinney, T.M., Yip, G.S., & Johnson, G. (2009). Measuring organizational performance: Towards methodological best practice. Journal of Management, 35(3), 718-804.

Ringle, C.M., Silva, D., & Bido, D.S. (2014). Modelagem de Equações Estruturais com utilização do Smartpls. Revista Brasileira de Marketing, 13(2), 56-73.

Sakka, O., Barki, H., & Côté, L. (2013). Interactive and diagnostic uses of management control systems in IS projects: Antecedents and their impact on performance. Information & Management, 50(6), 265-274.

Sands, J.S. (2006). Strategic priorities, management control systems, and managerial performance: an empirical study. Doctor of Philosophy Thesis, Griffith University.

Sarooghi, H., Libaers, D., & Burkemper, A. (2015). Examining the relationship between creativity and innovation: A meta-analysis of organizational, cultural, and environmental factors. Journal of Business Venturing, 30(5), 714-731.

Silva, G.M., Styles, C., & Lages, L.F. (2017). Breakthrough innovation in international business: The impact of tech-innovation and market-innovation on performance. International Business Review, 26(2), 391-404.

Simonetti, R., Archibugi, D., & Evangelista, R. (1995). Product and process innovations: how are they defined? How are they quantified?. Scientometrics, 32(1), 77-89.

Simons, R. (1990). The role of management control systems in creating competitive advantage: New perspectives, Accounting Organizations and Society, 15(6), 127-143.

Simons, R. (1995). Levers of Control: How managers use innovative control systems to drive strategic renewal. Boston, MA: Harvard Business School Press.

Simpson, P.M., Siguaw, J.A., & Enz, C.A. (2006). Innovation orientation outcomes: The good and the bad. Journal of Business Research, 59(10-11), 1133-1141.

Sisaye, S., & Birnberg, J. (2010). Extent and scope of diffusion and adoption of process innovations in management accounting systems. International Journal of Accounting & Information Management, 18(2), 118-139.

Somech, A., & Drach-Zahavy, A. (2013). Translating team creativity to innovation implementation: The role of team composition and climate for innovation. Journal of Management, 39(3), 684-708.

Speckbacher, G. (2017). Creativity research in management accounting: A commentary. Journal of Management Accounting Research, 29(3), 49-54.

Speklé, R.F., van Elten, H.J., & Widener, S.K. (2017). Creativity and Control: A Paradox—Evidence from the Levers of Control Framework. Behavioral Research in Accounting, 29(2), 73-96.

StartupBase. (2020). Estatísticas. Recuperado em janeiro 15, 2020, de https://startupbase.com.br/home/stats

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(1), 40-53.

Taggar, S. (2002). Individual creativity and group ability to utilize individual creative resources: A multilevel model. Academy of Management Journal, 45(2), 315-330.

Teece, D.J. (2007). Explicating dynamic capabilities: The nature and microfoundations of (sustainable) enterprise performance. Strategic Management Journal, 28(13), 1319-1350.

Tessier, S., & Otley, D. (2012). A conceptual development of Simons’ Levers of Control framework. Management Accounting Research, 23(3), 171-185.

Vaccaro, I.G., Jansen, J.J., Van Den Bosch, F.A., & Volberda, H.W. (2012). Management innovation and leadership: The moderating role of organizational size. Journal of Management Studies, 49(1), 28-51.

Verhees, F.J., Meulenberg, M.T., & Pennings, J.M. (2010). Performance expectations of small firms considering radical product innovation. Journal of Business Research, 63(7), 772-777.

Wang, D.S. (2019). Association between technological innovation and firm performance in small and medium-sized enterprises. International Journal of Innovation Science, 11(2), pp. 227-240.

West, M.A. (2002). Sparkling fountains or stagnant ponds: An integrative model of creativity and innovation implementation in work groups. Applied psychology, 51(3), 355-387.

West, M.A., & Farr, J.L. (1989). Innovation at work: psychological perspectives. Social Behaviour, 4(1), 15-30.

West, M.A., & Sacramento, C.A. (2012). Creativity and innovation: The role of team and organizational climate. In M. Mumford (Ed.), Handbook of organizational creativity (pp. 359-385). London, UK: Academic Press.

Widener, S.K. (2007). An empirical analysis of the levers of control framework. Accounting, Organizations and Society, 32(7-8), 757-788.

Wright, R.E., Palmer, J.C., & Perkins, D. (2004). Types of product innovations and small business performance in hostile and benign environments. Journal of Small Business Strategy, 15(2), 33-44.

Publicado

2022-09-27

Como Citar

de Oliveira, R. M., & Beuren, I. M. (2022). INFLUÊNCIA DA CRIATIVIDADE DA EQUIPE NA INOVAÇÃO DE PROCESSOS E DA INOVAÇÃO DE PROCESSOS NO DESEMPENHO ORGANIZACIONAL: EFEITOS DO USO DIAGNÓSTICO E INTERATIVO DOS SISTEMAS DE CONTROLE. Revista Universo Contábil, 17(2). https://doi.org/10.4270/ruc.2021211

Edição

Seção

Seção Nacional