INFLUÊNCIA DE PRESSÕES AMBIENTAIS NA FORMAÇÃO DE REDES MEDIADAS PELOS SISTEMAS DE CONTROLE GERENCIAL EM INCUBADORAS DE EMPRESAS
DOI:
https://doi.org/10.4270/ruc2020317Keywords:
Sistemas de Controle Gerencial, Teoria Ator-Rede, Formação de rede-de-atores, Pressões ambientais, Incubadoras de empresas.Abstract
Este estudo contribui para uma melhor compreensão da conexão entre a contabilidade gerencial e o seu contexto social, ao oferecer explicações para o fenômeno formação de rede-de-atores em incubadoras de empresas, a partir de elementos contábeis e contingenciais, inscritos nesta investigação nas pressões ambientais. O estudo fundamenta-se na Teoria Ator-Rede (Actor-Network Theory - ANT) e no modelo das alavancas de controle de Simons (1995), para analisar a influência das pressões ambientais na formação de rede-de-atores, mediadas pelos Sistemas de Controle Gerencial (SCG), em incubadoras de empresas. A população da pesquisa compreendeu as incubadoras de empresas das regiões Centro-Oeste, Sudeste e Sul do Brasil. A amostra consistiu em 76 questionários válidos respondidos pelos gestores. Os resultados da Modelagem de Equações Estruturais mostram que as pressões ambientais, entendidas como condições econômicas, influenciam positivamente nos SCG. Ademais, os SCG afetam positivamente elementos estruturais da formação de rede-de-atores. Tem-se ainda o papel mediador dos SCG, na sua dimensão interativa, na relação entre as condições econômicas e o processo de atração de interesses. A ANT explica esse papel mediador do SCG como uma relação sociotécnica, em que os elementos humanos e não-humanos estão congregados para o alcance de um objetivo. Conclui-se que as pressões ambientais conduzem para a readequação e adoção dos SCG, e que esses estão associados com a formação de redes-de-atores, podendo alterar os atores e a forma da sua relação.
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