SISTEMA DE MEDICIÓN DEL DESEMPEÑO, ESTRATEGIAS GENÉRICAS Y APOYO DEL ECOSISTEMA EMPRESARIAL: efectos en el desempeño de las startups
DOI:
https://doi.org/10.4270/ruc.2022101Palabras clave:
Sistema de medición del desempeño, estrategias genericas, ecosistema empresarial, startups, fsQCAResumen
Explorar los elementos internos (control y estrategia) y externos (apoyo del ecosistema) que contribuyen al éxito de las startups es una demanda actual en la literatura. Por lo tanto, el estudio tiene como objetivo analizar las combinaciones entre uso (interactivo y diagnóstico) del sistema de medición del desempeño (PMS), estrategias genéricas (liderazgo en costos y diferenciación) y apoyo al ecosistema empresarial que llevan a las startups a alcanzar un alto o bajo desempeño. La muestra incluye 101 startups del sur de Brasil, y los datos se analizan mediante fuzzy-set qualitative comparative analysis (fsQCA). Esta técnica permite comprender combinaciones de condiciones que son relevantes para un resultado dado. Los resultados sugieren que no son necesarias condiciones, de manera singular, para lograr un alto rendimiento. Sin embargo, existen tres (seis) combinaciones de condiciones que llevan a las startups a un alto (bajo) desempeño. Esto sugiere varios caminos que presentan equifinalidad y que las startups toman para lograr resultados iguales. Los hallazgos contribuyen explorando formas de usar PMS (interactivo o diagnóstico) en startups, agregando así nueva evidencia a la corriente de estudios que analizaron prácticas y sistemas de medición de desempeño en estas organizaciones. Además, el estudio postula la interfaz asimétrica entre el uso de PMS y las estrategias genéricas de Porter. Para la práctica organizacional, se brinda información sobre “recetas” que conducen al éxito (alto desempeño), así como información sobre las configuraciones que conducen al fracaso (bajo desempeño). Esto es relevante para que los directivos tomen decisiones y pongan el énfasis adecuado en los controles y la estrategia, en función de su contexto y sus prioridades.
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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
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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 MEDICIÓN DEL DESEMPEÑO, ESTRATEGIAS GENÉRICAS Y APOYO DEL ECOSISTEMA EMPRESARIAL: efectos en el desempeño de las startups. Revista Universo Contábil, 18, e2022101. https://doi.org/10.4270/ruc.2022101
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