INFLUENCIA DE LA CREATIVIDAD DEL EQUIPO EN LA INNOVACIÓN DE PROCESOS Y LA INNOVACIÓN DE PROCESOS EN EL DESEMPEÑO ORGANIZACIONAL: EFECTOS DEL USO DIAGNÓSTICO E INTERACTIVO DE LOS SISTEMAS DE CONTROL

Autores/as

DOI:

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

Palabras clave:

Creatividad de Equipo, Innovación de Procesos, Sistemas de Control, Uso Interactivo y Diagnóstico, Desempeño Organizacional

Resumen

Este estudio analiza la influencia de la creatividad del equipo en la innovación de los procesos y la innovación de los procesos en el desempeño organizacional. También analiza el efecto del uso interactivo y el uso diagnóstico de los sistemas de control en la creatividad del equipo y en el desempeño organizacional. Se llevó a cabo una encuesta con gerentes de startups brasileñas registrados en la red LinkedIn y se obtuvo una muestra de 102 respuestas válidas. Para probar las hipótesis de investigación, se aplicó la técnica de modelado de ecuaciones estructurales. Los resultados indicaron influencia positiva de la creatividad del equipo en la innovación de los procesos y en el desempeño organizacional. Además, el uso interactivo de los sistemas de control presenta influencia directa y positiva en la creatividad de los equipos y en el desempeño organizacional, que también está influenciado por el uso diagnóstico de los sistemas de control. Sin embargo, no se encontró evidencia de que el uso diagnóstico de los sistemas de control tenga influencia negativa en la creatividad del equipo, como se propone en la literatura. Estos hallazgos contribuyen proporcionando perspectivas para la investigación que aborda elementos relacionados con la creatividad y la innovación, especialmente en el campo de la contabilidad de gestión. También contribuye a la práctica de gestión en startups al identificar elementos que pueden influir en los resultados organizacionales, destacando los efectos de la creatividad y los sistemas de control.

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Biografía del autor/a

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.

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Publicado

2022-09-27

Cómo citar

de Oliveira, R. M., & Beuren, I. M. (2022). INFLUENCIA DE LA CREATIVIDAD DEL EQUIPO EN LA INNOVACIÓN DE PROCESOS Y LA INNOVACIÓN DE PROCESOS EN EL DESEMPEÑO ORGANIZACIONAL: EFECTOS DEL USO DIAGNÓSTICO E INTERACTIVO DE LOS SISTEMAS DE CONTROL. Revista Universo Contábil, 17(2). https://doi.org/10.4270/ruc.2021211

Número

Sección

Sección Nacional