Práticas de controle gerencial e desempenho da inovação em startups: uma abordagem fsQCA
Palavras-chave:
Controle gerencial; práticas de controle gerencial; desempenho da inovação; startups.
Resumo
Objetivo: O estudo objetiva analisar quais as práticas de controle gerencial podem promover o alto
desempenho da inovação de startups.
Método: A investigação contempla oito práticas de controle gerencial: clientes, estratégia, sistema de
informação, qualidade, colaboradores, riscos, orçamento e custos. Os dados foram coletados por meio de
survey, em startups brasileiras. A amostra resultou em 101 startups, e os dados foram analisados via
fuzzy-set qualitative comparative analysis (fsQCA).
Originalidade/Relevância: Evidências sobre práticas de controle gerencial que levam ao alto
desempenho da inovação são incipientes na literatura. Além disso, entender essas combinações de
sucesso é relevante para que as startups consigam garantir a continuidade do negócio.
Resultados: Os achados permitem a conclusão de que existem práticas de controle gerencial quase
sempre (clientes, estratégia e orçamento) ou sempre (qualidade e custos) necessárias para alto
desempenho da inovação, além de que, quatro configurações causais podem levar as startups a um alto
desempenho da inovação.
Contribuições teóricas/metodológicas/práticas: Aponta-se as práticas de controle gerencial distintivas
para promoção de desempenho da inovação, o que promove contribuições para a literatura em startups,
além de insights relevantes aos envolvidos com tais organizações.
Downloads
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Referências
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Associação Brasileira de Startups – ABS (2021). Manual sobre conceitos, metodologias e investimentos em startups. Disponível em: http://www.abstartups.com.br/. Acesso em: 06 jan. 2021.
Atkinson, A. B., Piketty, T., & Saez, E. (2011). Top incomes in the long run of history. Journal of Economic Literature, 49(1), 3-71. https://doi.org/10.1257/jel.49.1.3
Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99-120. https://doi.org/10.1177/014920639101700108
Bedford, D. S., & Malmi, T. (2015). Configurations of control: An exploratory analysis. Management Accounting Research, 27, 2-26. https://doi.org/10.1016/j.mar.2015.04.002
Bedford, D. S., Malmi, T., & Sandelin, M. (2016). Management control effectiveness and strategy: An empirical analysis of packages and systems. Accounting, Organizations and Society, 51, 12-28. https://doi.org/10.1016/j.aos.2016.04.002
Beuren, I. M., & Oro, I. M. (2014). Relação entre estratégia de diferenciação e inovação, e sistemas de controle gerencial. Revista de Administração Contemporânea, 18(3), 285-310. https://doi.org/10.1590/1982-7849rac20141394
Bisbe, J., & Malagueño, R. (2009). The choice of interactive control systems under different innovation management modes. European Accounting Review, 18(2), 371-405. https://doi.org/10.1080/09638180902863803
Bisbe, J. & Otley, D. (2004). The effects of the interactive use of management control systems on product innovation. Accounting, Organizations and Society, 29, 709-737. https://doi.org/10.1016/j.aos.2003.10.010
Braga, L. D. & Gonzaga, R. P. (2020) Sistemas de Controle Gerencial em Startups: um Estudo de Caso. In: Anais do International Conference in Accounting, 20. USP, São Paulo.
Cardinal, L. B. (2001). Technological innovation in the pharmaceutical industry: The use of organizational control in managing research and development. Organization Science, 12(1), 19-36. https://doi.org/10.1287/orsc.12.1.19.10119
Carraro, W. B. W. H., Meneses, R., & Brito, C. (2019). Combining Categories of Management Control Tools for High Performance of Start-ups. Revista Brasileira de Gestão de Negócios, 21(4), 861-878. https://doi.org/10.7819/rbgn.v21i5.4022
Chenhall, R. H., & Langfield-Smith, K. (1998). The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach. Accounting, Organizations and Society, 23(3), 243-264. https://doi.org/10.1016/S0361-3682(97)00024-X
Crespo, N. F., Rodrigues, R., Samagaio, A., & Silva, G. M. (2019). The adoption of management control systems by start-ups: Internal factors and context as determinants. Journal of Business Research, 101, 875-884. https://doi.org/10.1016/j.jbusres.2018.11.020
Croll, A. & Yoskovitz, B. (2013). Lean Analytics: Use Data to Build a Better Startup Faster, O’Reilly, Sebastopol, CA.
Cruz, A. P. C. da., Frare, A. B., Buchweitz, M. J. R., Quintana, A. C., Pereira, T. A., & D’Avila, L. C. (2020). Associação entre uso do sistema de controle gerencial e desempenho organizacional. Enfoque: Reflexão Contábil, 39(3), 99-113. https://doi.org/10.4025/enfoque.v39i3.48280
Davila, A., & Foster, G. (2007). Management Control Systems in Early-Stage Startup Companies. The Accounting Review, 82(4), 907–937. https://doi.org/10.2308/accr.2007.82.1.265
Davila, A., & Foster, G. (2009). The Adoption and Evolution of Management Control Systems in Entrepreneurial Companies: Evidence and a Promising Future. Handbooks of Management Accounting Research, 3, 1323-1336. https://doi.org/10.1016/S1751-3243(07)03006-4
Davila, A., Foster, G., & Jia, N. (2010). Building Sustainable High-Growth Startup Companies: Management Systems as an Accelerator. California Management Review, 52(3), 79–105. https://doi.org/10.1002/prs.680220203
Davila, A., Foster, G., & Jia, N. (2014). The Valuation of Management Control Systems in Start-Up Companies : International Field-Based Evidence. European Accounting Review, 1–33. https://doi.org/10.1080/09638180.2014.965720
Davila, A., Foster, G., & Li, M. (2009). Reasons for management control systems adoption: Insights from product development systems choice by early-stage entrepreneurial companies. Accounting, Organizations and Society, 34(3-4), 322-347. https://doi.org/10.1016/j.aos.2008.08.002
Dickinson, V. (2011). Cash flow patterns as a proxy for firm life cycle. The Accounting Review, 86(6), 1969-1994. https://doi.org/10.2308/accr-10130
Fernandes, J. E. C. (2018). Controle de gestão e avaliação de desempenho em Startups (Dissertação de Mestrado). Instituto Superior de Contabilidade e Administração do Porto, Instituto Politécnico do Porto.
Ferreira, A., & Otley, D. (2009). The design and use of performance management systems: An extended framework for analysis. Management Accounting Research, 20(4), 263–282. https://doi.org/10.1016/j.mar.2009.07.003
Fiss, P. C. (2007). A set-theoretic approach to organizational configurations. Academy of Management Review, 32(4), 1180-1198. https://doi.org/10.5465/amr.2007.26586092
Frare, A. B. & Beuren, I. M. (2020). Effects of information on job insecurity and work engagement in times of pandemic. RAE-Revista de Administração de Empresas (Journal of Business Management), 60(6), 400-412. https://doi.org/10.1590/S0034-759020200604
Frare, A. B., Horz, V., Barbosa, M. A. G., Cruz, A. P. C. da. (2021). Interface between entrepreneurial orientation, strategic planning and budget: configurations for high performance. REGEPE - Revista de Empreendedorismo e Gestão de Pequenas Empresas. Ahead-of-print. https://doi.org/10.14211/regepe.e1934
Galeazzo, A., & Furlan, A. (2018). Lean bundles and configurations: a fsQCA approach. International Journal of Operations & Production Management, 38(2), 513-533. https://doi.org/10.1108/IJOPM-11-2016-0657
Hossain, M. N., Talukder, M. S., Khayer, A., & Bao, Y. (2020). Investigating the factors driving adult learners' continuous intention to use M-learning application: a fuzzy-set analysis. Journal of Research in Innovative Teaching & Learning, 14(2), 245-270. https://doi.org/10.1108/JRIT-09-2019-0071
Kärreman, D. & Alvesson, M. (2004). Cages in tandem: Management control, social identity, and identification in a knowledge-intensive firm. Organization, 11(1), 149-175. https://doi.org/10.1177/1350508404039662
Klein, S. B., & Soutes, D. O. (2020). Management control systems and innovation: a categorization of scientific production from 2009 to 2018. Revista Capital Científico-Eletrônica, 18(2), 32-48. https://doi.org/10.5935/2177-4153.20200010
Kraus, S., Ribeiro-Soriano, D., & Schüssler, M. (2018). Fuzzy-set qualitative comparative analysis (fsQCA) in entrepreneurship and innovation research–the rise of a method. International Entrepreneurship and Management Journal, 14(1), 15-33. https://doi.org/10.1007/s11365-017-0461-8
Langfield-Smith, K. (2007). A review of quantitative research in management control system sand strategy. Handbooks of Management Accounting Research, 2, 753-783. https://doi.org/10.1016/S1751-3243(06)02012-8
Länsiluoto, A., Varamäki, E., Laitinen, E. K., Viljamaa, A., & Tall, J. (2015). Management Control Systems in Small Business Transfers — A Resource-Based View. Journal of Enterprising Culture, 23(4), 449–471. http://dx.doi.org/10.1142/S0218495815500156
Lopes, I. F., Beuren, I. M., & Gomes, T. (2019). Influência do uso do sistema de controle gerencial e da estratégia organizacional no desempenho da inovação. Revista Universo Contábil, 15(1), 85-105. https://doi.org/10.4270/RUC.2019105
Magdaleno, A. M., Engiel, P., Tavares, R. L., Pisa, P. S., & Araujo, R. M. (2017). Bridging the Gap between Brazilian Startups and business processes–Process thinking’s initial exploratory case study. Revista Brasileira de Sistemas de Informação, 10(1), 19-38. https://doi.org/10.5753/isys.2017.326
Manyaeva, V. A., Piskunov, V. A., & Fomin, V. P. (2016). Strategic management accounting of company costs. International Review of Management and Marketing, 6(5), 255–264.
Mengel, S., & Wouters, M. (2015). Financial planning and control in very small start-up companies: antecedents and effects on company performance. International Journal of Entrepreneurship and Small Business, 26(2). https://doi.org/10.1504/IJESB.2015.071824
Miquel-Romero, M. J., Frasquet, M., & Molla-Descals, A. (2020). The role of the store in managing postpurchase complaints for omnichannel shoppers. Journal of Business Research, 109, 288-296. https://doi.org/10.1016/j.jbusres.2019.09.057
Moll, J. (2015). Special issue on innovation and product development. Management Accounting Research, 28, 2-11. https://doi.org/10.1016/j.mar.2015.05.003
Müller-Stewens, B., Widener, S. K., Möller, K., & Steinmann, J. C. (2020). The role of diagnostic and interactive control uses in innovation. Accounting, Organizations and Society, 80. https://doi.org/10.1016/j.aos.2019.101078
Nobel, C. (2011). Why companies fail—and how their founders can bounce back. Disponível em: http://hbswk.hbs.edu/item/why-companiesfailand-how-their-founders-can-bounce-back. Acesso em: 12 mar. 2021.
Otley, D. (2016). The contingency theory of management accounting and control: 1980–2014. Management Accounting Research, 31, 45–62. https://doi.org/10.1016/j.mar.2016.02.001
Pazetto, C. F., Mannes, S., & Beuren, I. M. (2020). Influence of control systems and slack time on process innovation. Revista de Administração Mackenzie, 21(3), 1–27. https://doi.org/10.1590/1678-6971/eRAMR200147
Ragin, C. C. (2000). Fuzzy-set social science. University of Chicago Press.
Ragin, C. C. (2008). Redesigning social inquiry: Fuzzy sets and beyond. University of Chicago Press.
Ragin, C., & Davey, S. (2017). fs/QCA [computer programme], Version 3.0. Irvine, CA: University of California.
Ries, E. (2011). The lean startup: How today’s entrepreneurs use continuous innovation to create radically successful businesses. Crown Publishing Group, Nova York.
Samagaio, A., Crespo, N. F., & Rodrigues, R. (2018). Management control systems in high-tech start-ups: An empirical investigation. Journal of Business Research, 89, 351-360. https://doi.org/10.1016/j.jbusres.2017.12.028
Sandelin, M. (2008). Operation of management control practices as a package—A case study on control system variety in a growth firm context. Management Accounting Research, 19(4), 324– 343. https://doi.org/10.1016/j. mar.2008.08.002
Santos, V. dos, Beuren, I. M., & Conte, A. (2017). Uso de Instrumentos de Sistemas de Controle Gerencial em Empresas Incubadas. Contabilidade Vista & Revista, 28(3), 103–132.
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Associação Brasileira de Startups – ABS (2021). Manual sobre conceitos, metodologias e investimentos em startups. Disponível em: http://www.abstartups.com.br/. Acesso em: 06 jan. 2021.
Atkinson, A. B., Piketty, T., & Saez, E. (2011). Top incomes in the long run of history. Journal of Economic Literature, 49(1), 3-71. https://doi.org/10.1257/jel.49.1.3
Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99-120. https://doi.org/10.1177/014920639101700108
Bedford, D. S., & Malmi, T. (2015). Configurations of control: An exploratory analysis. Management Accounting Research, 27, 2-26. https://doi.org/10.1016/j.mar.2015.04.002
Bedford, D. S., Malmi, T., & Sandelin, M. (2016). Management control effectiveness and strategy: An empirical analysis of packages and systems. Accounting, Organizations and Society, 51, 12-28. https://doi.org/10.1016/j.aos.2016.04.002
Beuren, I. M., & Oro, I. M. (2014). Relação entre estratégia de diferenciação e inovação, e sistemas de controle gerencial. Revista de Administração Contemporânea, 18(3), 285-310. https://doi.org/10.1590/1982-7849rac20141394
Bisbe, J., & Malagueño, R. (2009). The choice of interactive control systems under different innovation management modes. European Accounting Review, 18(2), 371-405. https://doi.org/10.1080/09638180902863803
Bisbe, J. & Otley, D. (2004). The effects of the interactive use of management control systems on product innovation. Accounting, Organizations and Society, 29, 709-737. https://doi.org/10.1016/j.aos.2003.10.010
Braga, L. D. & Gonzaga, R. P. (2020) Sistemas de Controle Gerencial em Startups: um Estudo de Caso. In: Anais do International Conference in Accounting, 20. USP, São Paulo.
Cardinal, L. B. (2001). Technological innovation in the pharmaceutical industry: The use of organizational control in managing research and development. Organization Science, 12(1), 19-36. https://doi.org/10.1287/orsc.12.1.19.10119
Carraro, W. B. W. H., Meneses, R., & Brito, C. (2019). Combining Categories of Management Control Tools for High Performance of Start-ups. Revista Brasileira de Gestão de Negócios, 21(4), 861-878. https://doi.org/10.7819/rbgn.v21i5.4022
Chenhall, R. H., & Langfield-Smith, K. (1998). The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach. Accounting, Organizations and Society, 23(3), 243-264. https://doi.org/10.1016/S0361-3682(97)00024-X
Crespo, N. F., Rodrigues, R., Samagaio, A., & Silva, G. M. (2019). The adoption of management control systems by start-ups: Internal factors and context as determinants. Journal of Business Research, 101, 875-884. https://doi.org/10.1016/j.jbusres.2018.11.020
Croll, A. & Yoskovitz, B. (2013). Lean Analytics: Use Data to Build a Better Startup Faster, O’Reilly, Sebastopol, CA.
Cruz, A. P. C. da., Frare, A. B., Buchweitz, M. J. R., Quintana, A. C., Pereira, T. A., & D’Avila, L. C. (2020). Associação entre uso do sistema de controle gerencial e desempenho organizacional. Enfoque: Reflexão Contábil, 39(3), 99-113. https://doi.org/10.4025/enfoque.v39i3.48280
Davila, A., & Foster, G. (2007). Management Control Systems in Early-Stage Startup Companies. The Accounting Review, 82(4), 907–937. https://doi.org/10.2308/accr.2007.82.1.265
Davila, A., & Foster, G. (2009). The Adoption and Evolution of Management Control Systems in Entrepreneurial Companies: Evidence and a Promising Future. Handbooks of Management Accounting Research, 3, 1323-1336. https://doi.org/10.1016/S1751-3243(07)03006-4
Davila, A., Foster, G., & Jia, N. (2010). Building Sustainable High-Growth Startup Companies: Management Systems as an Accelerator. California Management Review, 52(3), 79–105. https://doi.org/10.1002/prs.680220203
Davila, A., Foster, G., & Jia, N. (2014). The Valuation of Management Control Systems in Start-Up Companies : International Field-Based Evidence. European Accounting Review, 1–33. https://doi.org/10.1080/09638180.2014.965720
Davila, A., Foster, G., & Li, M. (2009). Reasons for management control systems adoption: Insights from product development systems choice by early-stage entrepreneurial companies. Accounting, Organizations and Society, 34(3-4), 322-347. https://doi.org/10.1016/j.aos.2008.08.002
Dickinson, V. (2011). Cash flow patterns as a proxy for firm life cycle. The Accounting Review, 86(6), 1969-1994. https://doi.org/10.2308/accr-10130
Fernandes, J. E. C. (2018). Controle de gestão e avaliação de desempenho em Startups (Dissertação de Mestrado). Instituto Superior de Contabilidade e Administração do Porto, Instituto Politécnico do Porto.
Ferreira, A., & Otley, D. (2009). The design and use of performance management systems: An extended framework for analysis. Management Accounting Research, 20(4), 263–282. https://doi.org/10.1016/j.mar.2009.07.003
Fiss, P. C. (2007). A set-theoretic approach to organizational configurations. Academy of Management Review, 32(4), 1180-1198. https://doi.org/10.5465/amr.2007.26586092
Frare, A. B. & Beuren, I. M. (2020). Effects of information on job insecurity and work engagement in times of pandemic. RAE-Revista de Administração de Empresas (Journal of Business Management), 60(6), 400-412. https://doi.org/10.1590/S0034-759020200604
Frare, A. B., Horz, V., Barbosa, M. A. G., Cruz, A. P. C. da. (2021). Interface between entrepreneurial orientation, strategic planning and budget: configurations for high performance. REGEPE - Revista de Empreendedorismo e Gestão de Pequenas Empresas. Ahead-of-print. https://doi.org/10.14211/regepe.e1934
Galeazzo, A., & Furlan, A. (2018). Lean bundles and configurations: a fsQCA approach. International Journal of Operations & Production Management, 38(2), 513-533. https://doi.org/10.1108/IJOPM-11-2016-0657
Hossain, M. N., Talukder, M. S., Khayer, A., & Bao, Y. (2020). Investigating the factors driving adult learners' continuous intention to use M-learning application: a fuzzy-set analysis. Journal of Research in Innovative Teaching & Learning, 14(2), 245-270. https://doi.org/10.1108/JRIT-09-2019-0071
Kärreman, D. & Alvesson, M. (2004). Cages in tandem: Management control, social identity, and identification in a knowledge-intensive firm. Organization, 11(1), 149-175. https://doi.org/10.1177/1350508404039662
Klein, S. B., & Soutes, D. O. (2020). Management control systems and innovation: a categorization of scientific production from 2009 to 2018. Revista Capital Científico-Eletrônica, 18(2), 32-48. https://doi.org/10.5935/2177-4153.20200010
Kraus, S., Ribeiro-Soriano, D., & Schüssler, M. (2018). Fuzzy-set qualitative comparative analysis (fsQCA) in entrepreneurship and innovation research–the rise of a method. International Entrepreneurship and Management Journal, 14(1), 15-33. https://doi.org/10.1007/s11365-017-0461-8
Langfield-Smith, K. (2007). A review of quantitative research in management control system sand strategy. Handbooks of Management Accounting Research, 2, 753-783. https://doi.org/10.1016/S1751-3243(06)02012-8
Länsiluoto, A., Varamäki, E., Laitinen, E. K., Viljamaa, A., & Tall, J. (2015). Management Control Systems in Small Business Transfers — A Resource-Based View. Journal of Enterprising Culture, 23(4), 449–471. http://dx.doi.org/10.1142/S0218495815500156
Lopes, I. F., Beuren, I. M., & Gomes, T. (2019). Influência do uso do sistema de controle gerencial e da estratégia organizacional no desempenho da inovação. Revista Universo Contábil, 15(1), 85-105. https://doi.org/10.4270/RUC.2019105
Magdaleno, A. M., Engiel, P., Tavares, R. L., Pisa, P. S., & Araujo, R. M. (2017). Bridging the Gap between Brazilian Startups and business processes–Process thinking’s initial exploratory case study. Revista Brasileira de Sistemas de Informação, 10(1), 19-38. https://doi.org/10.5753/isys.2017.326
Manyaeva, V. A., Piskunov, V. A., & Fomin, V. P. (2016). Strategic management accounting of company costs. International Review of Management and Marketing, 6(5), 255–264.
Mengel, S., & Wouters, M. (2015). Financial planning and control in very small start-up companies: antecedents and effects on company performance. International Journal of Entrepreneurship and Small Business, 26(2). https://doi.org/10.1504/IJESB.2015.071824
Miquel-Romero, M. J., Frasquet, M., & Molla-Descals, A. (2020). The role of the store in managing postpurchase complaints for omnichannel shoppers. Journal of Business Research, 109, 288-296. https://doi.org/10.1016/j.jbusres.2019.09.057
Moll, J. (2015). Special issue on innovation and product development. Management Accounting Research, 28, 2-11. https://doi.org/10.1016/j.mar.2015.05.003
Müller-Stewens, B., Widener, S. K., Möller, K., & Steinmann, J. C. (2020). The role of diagnostic and interactive control uses in innovation. Accounting, Organizations and Society, 80. https://doi.org/10.1016/j.aos.2019.101078
Nobel, C. (2011). Why companies fail—and how their founders can bounce back. Disponível em: http://hbswk.hbs.edu/item/why-companiesfailand-how-their-founders-can-bounce-back. Acesso em: 12 mar. 2021.
Otley, D. (2016). The contingency theory of management accounting and control: 1980–2014. Management Accounting Research, 31, 45–62. https://doi.org/10.1016/j.mar.2016.02.001
Pazetto, C. F., Mannes, S., & Beuren, I. M. (2020). Influence of control systems and slack time on process innovation. Revista de Administração Mackenzie, 21(3), 1–27. https://doi.org/10.1590/1678-6971/eRAMR200147
Ragin, C. C. (2000). Fuzzy-set social science. University of Chicago Press.
Ragin, C. C. (2008). Redesigning social inquiry: Fuzzy sets and beyond. University of Chicago Press.
Ragin, C., & Davey, S. (2017). fs/QCA [computer programme], Version 3.0. Irvine, CA: University of California.
Ries, E. (2011). The lean startup: How today’s entrepreneurs use continuous innovation to create radically successful businesses. Crown Publishing Group, Nova York.
Samagaio, A., Crespo, N. F., & Rodrigues, R. (2018). Management control systems in high-tech start-ups: An empirical investigation. Journal of Business Research, 89, 351-360. https://doi.org/10.1016/j.jbusres.2017.12.028
Sandelin, M. (2008). Operation of management control practices as a package—A case study on control system variety in a growth firm context. Management Accounting Research, 19(4), 324– 343. https://doi.org/10.1016/j. mar.2008.08.002
Santos, V. dos, Beuren, I. M., & Conte, A. (2017). Uso de Instrumentos de Sistemas de Controle Gerencial em Empresas Incubadas. Contabilidade Vista & Revista, 28(3), 103–132.
Santos, V. dos.; Dorow, D. R. & Beuren, I. M. (2016). Práticas gerenciais de micro e pequenas empresas. Revista Ambiente Contábil, 8(1), 153-186.
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Publicado
2023-11-16
Como Citar
Vasconcellos, S. M. L., Lopes, R. C., Frare, A. B., Cruz, A. P. C. da, & Barbosa, M. A. G. (2023). Práticas de controle gerencial e desempenho da inovação em startups: uma abordagem fsQCA. Enfoque: Reflexão Contábil, 42(3), 18-32. https://doi.org/10.4025/enfoque.v43i3.60626
Seção
Artigos Originais
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