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Article
Publication date: 5 December 2022

Januário José Monteiro, Rogério João Lunkes and Fabricia Rosa

This study aims to analyze the influence of formal and informal controls on trust and individual creativity.

Abstract

Purpose

This study aims to analyze the influence of formal and informal controls on trust and individual creativity.

Design/methodology/approach

A survey was conducted with managers of companies listed in Brazil Stock Exchange (Brazil, Bolsa, Balcão-B3), and the final sample was 124 valid responses. The data were analyzed using structural equation modeling and fuzzy set qualitative comparative analysis (FsQCA).

Findings

The results show that the influence of informal controls (cultural and personnel controls) on individual creativity is greater than that of formal controls (action and results controls). It was also found that formal and informal controls facilitate social exchanges between managers by influencing trust. Moreover, the results confirmed the mediation of trust in the relationship between controls and individual creativity. FsQCA demonstrates that formal and informal controls are complemented and, when combined with trust, enable high individual creativity.

Originality/value

The findings contribute to the literature by demonstrating that the effective use of management controls generates greater trust and awakens creative skills in managers.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 5
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 21 October 2022

Fabricia Rosa, Rogério J. Lunkes, Daiane Antonini Bortoluzzi and Januário José Monteiro

This study aims to analyze the effect of cultural controls and environmental strategy (ES) on environmental innovation (EI). Second, this study examines the role of eco-learning…

Abstract

Purpose

This study aims to analyze the effect of cultural controls and environmental strategy (ES) on environmental innovation (EI). Second, this study examines the role of eco-learning (ECOL) in ES.

Design/methodology/approach

This research sample was composed of 150 publicly traded Brazilian companies that participated in a survey. The hypotheses were analyzed through structural equation modeling and fuzzy set qualitative comparative analysis.

Findings

The results showed that cultural controls have a negative effect on ES and a positive effect on EI. This study highlights the importance of ES and ECOL in mitigating the negative impact of cultural controls. The results suggest that organizations adopt a high degree of ECOL and ES to achieve high EI.

Originality/value

This study expands the understanding of the ambivalence of cultural controls and contributes to the literature by suggesting combining them with ES and ECOL to generate environmental benefits.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 5
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 3 November 2020

Daiane Antonini Bortoluzzi, Rogério João Lunkes, Edicreia Andrade dos Santos and Alcindo Cipriano Argolo Mendes

This study aims to analyze the effect of online hotel reviews on the relationship between defender and prospector strategies and management control system (MCS) design.

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Abstract

Purpose

This study aims to analyze the effect of online hotel reviews on the relationship between defender and prospector strategies and management control system (MCS) design.

Design/methodology/approach

To conduct the study, this paper administered a questionnaire to large Brazilian hotels and analyzed data from 204 hotels using structural equation modeling and fuzzy logic.

Findings

The main results show that online hotel reviews have a positive and significant effect on the relationship between prospector strategy and personnel and action control. In contrast, online reviews have a negative effect on the relationship between defender strategy and personnel, action and results controls. Thus, it is confirmed that online reviews change the relationship between strategy and MCS design.

Practical implications

The results show that online reviews play an important role in the decisions of hotel managers regarding MCS design. Customer demand evaluations, which are regularly available online on analysis websites, help managers adapt the MCS design, ensuring that their actions are aligned with the adopted strategy. This study adds to previous studies by showing that hotel managers use the information from customer evaluations to improve their performance.

Originality/value

The management literature based on the contingency theory indicates that strategy is a variable that affects MCS design. This study extends this discussion by indicating that online reviews, specifically in the hotel industry, can also be a determining factor in defining management controls. In addition, this paper points out that OHR impacts differently, depending on the strategy used and the type of management control.

Details

International Journal of Contemporary Hospitality Management, vol. 32 no. 12
Type: Research Article
ISSN: 0959-6119

Keywords

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