Ilse Maria Beuren and Delci Grapégia Dal Vesco
This study analyzes the relationship between two elements of the management control systems (MCSs) (performance measurement systems (PMSs) and socialization processes) and four…
Abstract
Purpose
This study analyzes the relationship between two elements of the management control systems (MCSs) (performance measurement systems (PMSs) and socialization processes) and four dimensions of the theory of cooperation (information sharing, problem-solving, adaptability to changes and restraint from the use of power) and how this translates into performance in contracts of strategic supply relationships (SSRs).
Design/methodology/approach
A survey was carried out to investigate the theoretical model of Mahama (2006) in the empirical field. The population investigated is composed of service stations dealers affiliated with a union of southern Brazil, and the sample consists of 75 questionnaires.
Findings
The structural equation show that the two elements of the management control systems (PMS and socialization processes) do not influence performance when their direct effects are evaluated. However, when evaluated together with the cooperation, the results indicate that information sharing and problem-solving reflect into improved performance in contracts of SSRs.
Research limitations/implications
The results are partially similar to Mahama's study (2006). In this study, direct association between socialization processes and cooperation dimensions, related to adaptability to changes and restraints from the use of power, was not identified. Furthermore, the use of PMSs is not associated with the improvement of performance in SSRs.
Originality/value
The distinction of this and Mahama's (2006) study focuses on the types of contracts, to identify whether the dimensions of cooperation imply in the contractual relationship.
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Delci Grapégia Dal Vesco and Fernando Damke
This study analyzes the effects of cooperation on the relationship between intangible capital and competitive advantages.
Abstract
Purpose
This study analyzes the effects of cooperation on the relationship between intangible capital and competitive advantages.
Design/methodology/approach
This study takes the case of an information technology company in a cooperative network environment through distribution channels and uses a quantitative approach to obtain and analyze data. Data were collected using a questionnaire and analyzed using structural equation modeling.
Findings
The creation of competitive advantage for the company was facilitated by psychological capital and cooperation networks.
Originality/value
Our research reveals that cooperation networks mediate the relationship between intangible capital and competitive advantage, leading to moderate competitive leverage. This finding suggests that combining these dimensions can enhance future discussions on incorporating social capital as a third-order dimension in intellectual capital. Despite the rejection of psychological capital dimensions like optimism and persistence in the model, they still indicate critical success factors, which may be used in further research.