Comportamento Estratégico e uso dos Sistemas de Controle Gerencial em Cooperativas Agroindustriais

Silva, Thiago Bruno de Jesus, Beuren, Ilse Maria, Monteiro, Januário José ORCID: and Lavarda, Carlos Eduardo Facin (2022) Comportamento Estratégico e uso dos Sistemas de Controle Gerencial em Cooperativas Agroindustriais. Revista Brasileira de Gestao de Negocios, 24 (1). pp. 112-125. ISSN 1806-4892

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Purpose – This study aims to identify the combinations of MCSs used with different strategic behaviors adopted by agro-industrial cooperatives. Theoretical framework – Miles and Snow’s strategic behavior model and Simons’ management control systems model (1995). Design/methodology/approach – A survey was carried out of 100 managers of agribusiness cooperatives in the dairy sector in the southern region of Brazil. Fuzzy set qualitative comparative analysis (fsQCA) was applied to the data collected. Findings – The results partially confirmed the propositions established in the study. Different combinations of belief systems, limits, diagnostic control, and interactive control were observed depending on whether the cooperative adopted defender or prospector strategic behaviors. Control of the cooperative’s strategy is achieved by combining the MCSs, since their strength lies in their joint use and their complementarity. Practical & social implications of research – The combined use of rigid and flexible controls allows agro-industrial cooperatives to simultaneously target operational efficiency and the pursuit of innovation. Originality/value – By demonstrating that not all MCSs are individually relevant to different strategic behaviors, with evidence of equifinality in MCS combinations, the study provides an original contribution.

Item Type: Article
Additional Information: Funding Information: Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior-Brasil (CAPES). Publisher Copyright: © FECAP.
Uncontrolled Keywords: levers of control,management control systems,strategic behavior,business and international management,industrial relations,strategy and management,sdg 9 - industry, innovation, and infrastructure ,/dk/atira/pure/subjectarea/asjc/1400/1403
Faculty \ School: Faculty of Social Sciences > Norwich Business School
UEA Research Groups: Faculty of Social Sciences > Research Groups > Accounting & Quantitative Methods
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Depositing User: LivePure Connector
Date Deposited: 17 Nov 2022 10:30
Last Modified: 21 Dec 2022 13:30
DOI: 10.7819/rbgn.v24i1.4138


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