| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 3.92 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Esta tese apresenta os resultados de um estudo de base contingencial sobre as organizações culturais e criativas, fontes de excelência de criatividade e inovação. O estudo aborda a relação que se estabelece entre os sistemas de controlo de gestão - nas suas vertentes ex-ante e ex-post - e a criatividade e as estratégias de inovação exploradora e exploratória prosseguidas. Primeiramente, realizámos uma abordagem qualitativa baseada em entrevistas semiestruturadas que nos permitiram aprimorar a seleção dos constructos a utilizar no modelo de investigação. As evidências oferecidas por este estudo qualitativo deram um importante contributo para a construção de um questionário. O inquérito por questionário produziu 357 respostas utilizáveis, as quais foram analisadas utilizando o método de equações estruturais por regressão dos mínimos quadrados parciais.
Os resultados são demonstrativos do diferente posicionamento assumido pelos sistemas de controlo de gestão nas fases do processo criativo, prevalecendo a sua coexistência com controlos orgânicos. Verificou-se também que a utilização de sistemas de controlo interativos está significativamente mais associada a organizações com uma estratégia de inovação exploratória, enquanto as organizações que prosseguem uma estratégia de inovação exploradora tendem a beneficiar complementarmente dos sistemas de controlo de diagnóstico e de fronteira. Adicionalmente, esta investigação conclui que as variáveis individuais e contextuais têm um efeito moderador que facilita a relação entre as alavancas de controlo mecanicistas e as estratégias de inovação prosseguidas, pelo que sugere que estas variáveis operam suplementarmente em contextos de tensão dinâmica.
Esta investigação permite integrar resultados relevantes, quer para o estudo da contabilidade de gestão, quer para a conceção de políticas orientadas para a inovação – especificamente, a adaptabilidade do uso dos sistemas de controlo e a alteração de comportamentos ou das condições em função de uma estratégia alvo.
This thesis presents the findings of a contingency-based study on cultural and creative organizations, which are key sources of excellence in creativity and innovation. Therefore, this study discusses the relationship established between MCS - at their ex-ante and ex-post levers - and the creativity and the explorative and exploitative innovation strategies pursued. Firstly, we conducted a qualitative approach based on semi-structured interviews that allowed us to refine the selection of constructs to be used in the research model. The evidence offered by that qualitative study made an important contribution to the construction of a questionnaire. The questionnaire survey yielded 357 usable responses, which were analyzed using the partial least squares structural equation modeling. Findings show the different positioning of management control systems in the phases of the creative process, with their coexistence with organic controls prevailing. It was also found that the use of interactive control systems is more significantly associated with exploratory innovation strategy organizations, while exploitative innovation strategy organizations tend to benefit complementarily from diagnostic and boundary control systems. Additionally, this research concludes that individual and contextual variables have a moderating effect, enabling the relationship between mechanistic levers of control and the innovation strategies pursued. This suggests that these variables operate supplementarily within contexts of dynamic tension. This research makes it possible to integrate relevant results both for the study of management accounting, and for the design of policies aimed at innovation - specifically regarding the adaptability in the use of control systems and the change of behaviours or conditions in alignment with a target strategy.
This thesis presents the findings of a contingency-based study on cultural and creative organizations, which are key sources of excellence in creativity and innovation. Therefore, this study discusses the relationship established between MCS - at their ex-ante and ex-post levers - and the creativity and the explorative and exploitative innovation strategies pursued. Firstly, we conducted a qualitative approach based on semi-structured interviews that allowed us to refine the selection of constructs to be used in the research model. The evidence offered by that qualitative study made an important contribution to the construction of a questionnaire. The questionnaire survey yielded 357 usable responses, which were analyzed using the partial least squares structural equation modeling. Findings show the different positioning of management control systems in the phases of the creative process, with their coexistence with organic controls prevailing. It was also found that the use of interactive control systems is more significantly associated with exploratory innovation strategy organizations, while exploitative innovation strategy organizations tend to benefit complementarily from diagnostic and boundary control systems. Additionally, this research concludes that individual and contextual variables have a moderating effect, enabling the relationship between mechanistic levers of control and the innovation strategies pursued. This suggests that these variables operate supplementarily within contexts of dynamic tension. This research makes it possible to integrate relevant results both for the study of management accounting, and for the design of policies aimed at innovation - specifically regarding the adaptability in the use of control systems and the change of behaviours or conditions in alignment with a target strategy.
Description
Keywords
Sistemas de controlo de gestão Alavancas de controlo Criatividade Inovação Exploração Exploratório Organizações culturais e criativas Management control systems Levers of control Creativity Innovation Explorative Exploitative Cultural and creative organizations.
Pedagogical Context
Citation
Dias, Nuno Manuel Estanqueiro (2005). "Essays on the relationship between the use of management control systems and creativity and innovation in cultural and creative organizations". Tese de Doutoramento. Universidade de Lisboa. Instituto Superior de Economia e Gestão.
Publisher
Instituto Superior de Economia e Gestão