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Authors
Advisor(s)
Abstract(s)
Este estudo analisa a forma como a cultura organizacional está relacionada com o uso de sistemas de controlo de gestão (SCG) nas instituições sem fins lucrativos (ISFL) e como estes estão associados a uma melhor performance organizacional. Para o efeito, com base na Teoria da Contingência, foi desenvolvido um modelo teórico sobre a relação entre a extensão de uma cultura organizacional de flexibilidade e os quatro levers of control (LoC) – diagnostic control systems, interactive control systems, boundary systems e beliefs systems – bem como a relação destes com a performance das ISFL.
Foram utilizadas as respostas a um questionário de 304 gestores de ISFL portuguesas e um modelo de equações estruturais para as analisar. Os resultados mostram que culturas organizacionais associadas a uma maior extensão de valores de flexibilidade enfatizam em grande medida o uso de beliefs systems e que os diferentes usos de controlos estão relacionados positivamente entre si. Além disso, os resultados indicam que ISFL com melhor performance têm uma relação mais forte entre uma cultura de flexibilidade e o uso de beliefs systems, bem como uma maior complementaridade entre os LoC.
O estudo contribui para uma melhor compreensão do papel da cultura organizacional na utilização de SCG nas ISFL, das interdependências entre os diferentes LoC e a sua relação com a performance organizacional.
This study examines how organizational culture is related to the use of management control systems (MCS) in non-profit institutions (NPIs) and how these controls are associated with better organizational performance. Based on contingency theory, we develop a theoretical model on the relationship between the extension of a flexible organizational culture and the four levers of control (LoC) – diagnostic control systems, interactive control systems, boundary systems, and beliefs systems – as well as their relationship to the performance of NPIs. To analyze the proposed relationships, we employed structural equation modeling on 304 questionnaire responses from NPI managers. The results show that an organizational culture associated with a greater extension of flexibility values emphasize, to a large extent, the use of belief systems, and that the different LoC are positively related to each other. In addition, the results indicate that better performing NPIs have a stronger relationship between a culture of flexibility and the use of belief systems, as well as a greater complementarity between LoCs. The study contributes to the literature by emphasizing the role of organizational culture in the use of MCS in NPIs, the interdependencies between the different LoCs, and their relationship to organizational performance.
This study examines how organizational culture is related to the use of management control systems (MCS) in non-profit institutions (NPIs) and how these controls are associated with better organizational performance. Based on contingency theory, we develop a theoretical model on the relationship between the extension of a flexible organizational culture and the four levers of control (LoC) – diagnostic control systems, interactive control systems, boundary systems, and beliefs systems – as well as their relationship to the performance of NPIs. To analyze the proposed relationships, we employed structural equation modeling on 304 questionnaire responses from NPI managers. The results show that an organizational culture associated with a greater extension of flexibility values emphasize, to a large extent, the use of belief systems, and that the different LoC are positively related to each other. In addition, the results indicate that better performing NPIs have a stronger relationship between a culture of flexibility and the use of belief systems, as well as a greater complementarity between LoCs. The study contributes to the literature by emphasizing the role of organizational culture in the use of MCS in NPIs, the interdependencies between the different LoCs, and their relationship to organizational performance.
Description
Mestrado Bolonha em Contabilidade, Fiscalidade e Finanças Empresariais
Keywords
Sistemas de controlo de gestão Cultura organizacional Performance Levers of control Instituições sem fins lucrativos Management control systems Organizational culture Non-profit institutions
Pedagogical Context
Citation
Galvão, Angélica Carreira (2023). “Cultura organizacional, levers of control e performance nas instituições sem fins lucrativos”. Dissertação de Mestrado. Universidade de Lisboa. Instituto Superior de Economia e Gestão
Publisher
Instituto Superior de Economia e Gestão