SISTEMAS DE MENSURAÇÃO DE DESEMPENHO, CLAREZA DE PAPEL, EMPOWERMENT PSICOLÓGICO E DESEMPENHO GERENCIAL: UM ESTUDO DE SUAS RELAÇÕES
DOI:
https://doi.org/10.4270/ruc.20173%25pKeywords:
Sistemas de mensuração de desempenho, Empowerment psicológico, Clareza de papel, Desempenho gerencial.Abstract
O presente artigo tem como objetivo investigar como a relação entre sistemas de mensuração de desempenho e o desempenho gerencial pode ser explicado pelas variáveis intervenientes de clareza de papel e empowerment psicológico. A pesquisa foi realizada fundamentando-se no estudo de Hall (2008), o qual foi enviado a 74 gestores de um grupo de lojas pertencentes a uma das maiores redes de varejo do Sul do Brasil. Trata-se de um estudo quantitativo, de caráter descritivo, o qual utilizou-se de estatística descritiva e equações estruturais por meio de PLS (Partial Least Squares). Os resultados evidenciam que, os sistemas de mensuração de desempenho afetam a clareza de papéis (objetivos e processos) e a dimensão competência do empowerment psicológico; que a clareza de objetivos e processos afetam o desempenho gerencial, entretanto o mesmo não é afetado pela dimensão impacto do empowerment psicológico. Conclui-se que os sistemas PMS estão diretamente relacionados com a função de cada gestor, pois observam claramente suas funções e objetivos/metas, verifica-se que este conhecimento influencia positivamente e significativamente na relação com o desempenho gerencial, podendo depreender que quando os papéis são claros e as metas completamente conhecidas, estas afetam positivamente o desempenho. Como limitação do presente estudo salienta-se a análise realizada sem a observação dos efeitos de mediação entre as variáveis. Por isso, como recomendações futuras, sugere-se a consideração desta observação, como também a ampliação da amostra.
Downloads
References
ANTHONY, R. N.; GOVINDARAJAN, V. Sistema de Controle Gerencial. São Paulo: McGraw Hill, 2008.
BARTON, H.; BARTON, L. C. Trust and psychological empowerment in the Russian work context. Human Resource Management Review, v. 21, n.1, p. 201-208, 2011.
BIDO, D. S.; SILVA, D.; SOUZA, C. A.; GODOY, A. S. Mensuração com indicadores formativos nas pesquisas em administração de empresas: como lidar com multicolinearidade entre eles? Administração: Ensino e Pesquisa, v. 11, n. 2, p. 45-269, 2010.
BISBE, J.; MALAGUEÑO, R. Using performance measurement systems for strategy formulation: does it work in dynamic environments? Management Accounting Research, v. 23, n. 4, p. 296-311, 2012.
BOWEN, D. E.; LAWLER, E. E. The empowerment service workers: what, why, how, and when. Sloan Management Review, v. 33, n.1, p. 31-39, 1992.
CHENHALL, R. H. Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, v. 28, n. 2, p. 127-168, 2003.
COHEN, J. Statistical power analysis for the behavioral sciences (revised ed.). 1977.
CONGER, J. A.; KANUNGO, R. N. The empowerment process: integrating theory and practice. Academy of Management Review, v. 13, n.3, p. 471–482, 1988.
COVALESKI, M. A.; EVANS, J. H.; LUFT, J. L.; SHIELDS, M. Budgeting research: three theoretical perspectives and criteria for selective integration. Journal of Management Accounting Research, v. 15, n.1, p.3-49, 2003.
DICKSON, K. E.; LORENZ, A. Psychological Empowerment and Job Satisfaction of Temporary and Part-Time Non-standard Workers: a Preliminary Investigation, Institute of Behavioral and Applied Management, Southeast Missouri State University, Girardeau, MO, 2009.
FORD, R. C.; FOTTLER, M.D. Empowerment: a matter of degree. Academy of Management Executive, v. 9, n. 3, p.21-28, 1995.
FORNELL, C.; LARCKER, D. F. Evaluating structural equation models with unobservable variables and measurement error. Journal of marketing research, v. XVIII, p. 39-50, 1981.
GUNASEKARAN, A.; PATEL, C.; MCGAUGHEY, R. E. A framework for supply chain performance measurement. International Journal of Production Economics. v. 87, n. 3, p. 333-347, 2004.
HAIR JR, J. F.; BABIN, B.; MONEY, A. H.; SAMOUEL, P. Fundamentos de métodos de pesquisa em administração. Porto Alegre: Bookman, 2009.
HALL, M. The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance. Accounting, Organizations and Society, v.33, n. 2-3, p. 141-163, 2008.
HECHANOVA, R. M.; ALAMPAY, R. B. A.; FRANCO, E. P. Psychological empowerment, job satisfaction, and performance among Filipino service workers. Asian Journal of Social Psychology, v. 9, n.1, p.72-78, 2009.
HENRI, J. Management control systems and strategy: a resource based perspective. Accounting, Organizations and Society, v. 31, n. 6, p. 529-558, 2006.
ITTNER, C. D.; LARCKER, D. F. Innovations in performance measurement: trends and research implications. Journal of Management Accounting Research, v. 10, n.1, p. 205-238, 1998.
ITTNER, C. D.; LARCKER, D. F.; RANDALL, T. Performance implications of strategic performance measurement in financial services firms. Accounting, Organizations and Society, v. 28, n.7, p. 715-741, 2003.
KAHN, R. L.; WOLFE, D. M.; QUINN, R. P.; SNOEK, J. D.; ROSENTHAL, R. A. Organizational stress: studies in role conflict and ambiguity. New York: Wiley, 1964.
KAPLAN, R. S.; NORTON, D. P. Translating strategy into action: the balanced scorecard. Boston: Harvard Business School Press, 1996.
KLANN, R. C.; BEUREN, I. M. Relações do empowerment psicológico com o sistema de mensuração de desempenho e o desempenho gerencial. Revista Ambiente Contabil, v. 6, n. 2, p. 116-133, 2014.
LIDEN, R. C.; WAYNE, S. J., SPARROWE, R. T. An examination of the mediating role of psychological empowerment on the relations between the job, interpersonal relationships, and work outcome, Journal of Applied Psychology, v. 85, n.3, p. 407-416, 2000.
LOCKE, E. A. Motivation through conscious goal setting. Applied and Preventive Psychology, v. 5, n. 2, p. 117-124, 1996.
LOCKE, E.A.; LATHAM, G.P. Building a practically useful theory of goal setting and task motivation: a 35-year odyssey. American Psychologist, v. 57, n. 9, p. 705-717, 2002.
LYNCH, R. L.; CROSS, K. F. Measure up - Yardsticks for continuous improvement. Cambridge, MA: Basil Blackwell, 1992.
MALINA, M. A.; SELTO, F. H. Communicating and controlling strategy: an empirical study of the effectiveness of the balanced scorecard. Journal of Management Accounting Research, 13, p. 47-90, 2001.
MANZ, C.; SIMS, H. Leading workers to lead themselves: The external leadership of self- managed work teams. Administrative Science Quarterly, v. 32, p. 106-128, 1993.
MARGINSON, D.; MCAULAY, L.; ROUSH, M.; VAN ZIJL, T. Examining a positive psychological role for performance measures. Management Accounting Research, v. 25, n. 1, p. 63-75, 2014.
NEELY, A. D. The evolution of performance measurement research: developments in the last decade and a research agenda for the next. International Journal of Operations and Production Management, n. 25, v. 12, p. 1264-1277, 2005.
NEELY, A.; MILLS, J.; GREGORY, M.; PLATTS, K. Performance measurement system design: a literature review and research agenda. International Journal of Operations & Production Management. v. 15, n. 4, p. 80-116, 1995.
ONYISHI, E. I. The role of organizational support, psychological empowerment and employment status on organizational citizenship behavior. Department of Psychology, University of Nigeria, Nsukka, unpublished doctoral dissertation, 2006.
OTLEY, D. Performance management: a framework for management control system design. Management Accounting Research, v. 10, n.4, p. 363-382, 1999.
QUINN, R. E.; SPREITZER, G. M. The road to empowerment: seven questions every leader should consider. Organizational Dynamics, v. 26, n.2, p. 37-49, 1997.
RINGLE, C. M.; SILVA, D.; BIDO, D. S. Modelagem de equações estruturais com utilização do SmartPLS. REMark, v. 13, n. 2, p. 54, 2014.
SAWYER, J. E. Goal and process clarity: specification of multiple constructs of role ambiguity and a structural equation model of their antecedents and consequences. Journal of Applied Psychology, v. 77, n. 2, p. 130, 1992.
SIMONS, R. Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal. Harvard Business School Press, Boston, M, 1995.
SHIELDS, M. D.; DENG, F. J.; KATO, Y. The design and effects of control systems: tests of direct and indirect effect models. Accounting, Organizations and Society, v. 25, n.1, p. 185- 202, 2000.
SPECTOR, P. E. Perceived control by employees: a meta-analysis of studies concerning autonomy and participation at work. Human Relations, v. 39, n.11, p. 1005-1016, 1986.
SPREITZER, G. M. Psychological empowerment in the workplace: dimensions, measurement, and validation. Academy of Management Journal, v. 38, n.5, p. 1442-1466, 1995.
SPREITZER, G. M. Social structural characteristics of psychological empowerment. Academy of Management Journal, v. 39, n.2, p. 483-504, 1996.
SPRINKLE, G. B. Perspectives on experimental research in managerial accounting. Accounting, Organizations and Society, v. 28, n. 2, p. 287-318, 2003.
THOMAS, K. W.; VELTHOUSE, B. A. Cognitive elements of empowerment: an interpretive model of intrinsic task motivation. Academy of Management Review, v. 15, n.4, p. 666-681, 1990.
TUBRE, T. C.; COLLINS, J. M. Jackson and Schuler (1985) revisited: A metaanalysis of the relationships between role ambiguity, role conflict, and job performance. Journal of Management, v. 26, n. 1, p. 155-169, 2000.
WEBB, R. A. Managers commitmentto the goals contained in a strategic performance measurement system. Contemporary Accounting Research, v. 21, n.4, p. 925-958, 2004.
WELLINS, R.S.; BYHAM, W.C.; WILSON, J.M. Empowered Reams, Jossey-Bass, San Francisco, CA, 1991.
YULIANSYAH, Y.; KHAN, A. A. Strategic performance measurement system: a service sector and lower level employees empirical investigation. Corporate Ownership & Control, v. 12, n. 3, p. 304, 2015.
Published
How to Cite
Issue
Section
License
The copyright for papers published in this journal belong to the author, with rights of first publication for the journal. As the papers appears in this publicly accessed journal, the papers are for free use, receiving their credit, in educational and non-commercial uses. The journal will allow the use of the papers published for non-commercial purposes, including the right to send the paper to publicly accessed databases.
