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This study aims to understand the manifestation and adherence of performance management system (PMS) components in Brazilian startups, concurrently considering the different stages of development and catalyzing factors.

We gathered data through semi-structured interviews with founders and C-level executives from 19 startups. We used an inductive and exploratory method to spot patterns and differences through content analysis, aiming for a contextual understanding of startup PMS manifestation.

We analyzed the PMS of each startup, highlighting the consistency and differences among PMS components in each stage, considering the value proposition, goals, performance perspectives, monitoring indicators, action plans and performance evaluation processes. We also observe various catalyst factors that played an important role in accelerating the early development of the PMS in each stage.

This study provides a practical understanding of the meaning of each PMS component maturity that could be applied to startups in different stages and the catalyzing factors that played an important role in accelerating the initial development of PMS, providing practitioners with a holistic and situated context approach.

This is one of the first studies to provide empirical evidence on the manifestation and adherence of different components of the PMS in Brazilian startups, considering concurrently the organizational life cycle and existing catalyzing factors to the reality of these organizations.

This paper aims to analyze the effects of organizational resilience on job satisfaction and business performance in companies that have undergone corporate reorganizations.

A survey was carried out on a sample of 102 executives and managers from Brazilian companies that underwent corporate reorganization. The structural equation modeling (SEM) technique was used to test the hypotheses.

The results indicate that organizational resilience influences business performance (in the dimensions of economy-financial, customers and processes/learning) and job satisfaction (in the dimensions of financial and personal benefits). However, the relations between job satisfaction and business performance were partial, indicating that satisfaction can affect performance through other variables.

The main study implication lies on the empirical immersion regarding the effects of active organizational resilience on multi-faceted business performance, to the detriment of only the financial view and on job satisfaction.

The distinct effects of resilience on business performance and job satisfaction provide managers with insight into how to allocate resources, in order to benefit the interests of both employer and employee.

This is one of the first studies to provide empirical evidence of the effects of active organizational resilience on multi-dimensional business performance. The results provide new insights into this relationship and may clarify divergent results found in the literature. It also provides evidence of the effects of active organizational resilience on job satisfaction in companies that have undergone corporate reorganizations, events that are supposed to require resilient skills.

This study aims to empirically examine the effects of using the management control system (MCS) on individual performance mediated by organizational learning. Complementarily, it evaluates the moderating effect of feedforward on the relationship between MCS use and organizational learning.

Structural equation modeling and mediation and moderation analyses were used in a sample of 194 managers from Brazilian companies listed in the Exame Magazine’s “Best and Biggest” ranking.

The results reveal that using the MCS from a cybernetic perspective contributes to organizational learning, contradicting theoretical arguments and empirical evidence that this hinders learning and that feedforward can strengthen this relationship, as long as it is in line with the way of using the MCS. A mediating effect of organizational learning on the relationship between MCS use and individual performance has also been confirmed.

The results demonstrate the effects of MCS use on individual performance and organizational learning by taking a taxonomy of cybernetic use and comprehensive MCS use as a basis. The results provide insights to managers by revealing that MCS use not only influences task performance through organizational learning but also tends to generate cooperative, persistent and initiative-taking behaviors.

The study provides an approach to the behavioral consequences of using the MCS (score-keeping use and comprehensive MCS use) and the role of specific cognitive and motivational mechanisms in individual performance from a multidimensional perspective (task-based, contextual and general).

The purpose of this paper is to analyze the influence of the use of different types of management controls (cost information, budget information, nonfinancial indicators and informal controls) on product innovation mediated by knowledge sharing and moderated by technological turbulence.

Partial least squares structural equation modeling and fuzzy-set qualitative comparative analysis have been used in a sample of 142 Brazilian startups that are in the traction stage.

Informal controls and nonfinancial indicators are used for product innovation, while budget information and cost information have not been shown to be directly associated with product innovation. However, as technological turbulence increases, budget information becomes particularly relevant to the innovation process. Informal controls are directly related to knowledge sharing in the startups studied.

The results can be useful to managers of startups in the traction stage, as the research highlights different management controls and possible combinations that can be used to drive product innovation, in addition to highlighting the role of knowledge sharing in promoting innovation, especially in the context of technological turbulence.

The literature on management control systems (MCS) has challenged the traditional belief that their use is restricted to the entrepreneurial stance of startup companies. The study develops an understanding of how and under what conditions the presence of MCS supports innovation in startup companies, in particular, what types of management controls used by these companies impact product innovation.

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

This stud aims to analyze the influence that the enabling and coercive management control systems (MCS) have on the individuals’ mental representations and their commitment to goals, satisfaction with the system and perceived organizational support. Under the lens of the construal level theory (CLT), it is assumed that: individuals exhibit more positive behaviors when the MCS is enabling rather than coercive; the effects of MCS on the behavior of individuals are explained by the way they mentally represent events; and these effects are intensified or mitigated according to the psychological distance.

The predictions were tested in an experiment with 131 undergraduate students, assuming a company that decides to implement a performance measurement system.

The results show that enabling MCS are interpreted more abstractly (high level of construction) and coercive MCS are represented more concretely (low level of construction). Furthermore, enabling systems lead to more positive behaviors (commitment to goals and perceived organizational support) than coercive ones, however, the satisfaction with the MCS is affected by both depending on psychological distance.

The CLT allowed broadening the understanding of the effects of enabling and coercive controls on individuals’ behavior, by assuming that mental representation can explain individuals’ behaviors. To the best of the authors’ knowledge, this study is the first to point out that temporal distance can attenuate the negative effects of coercive MCS on satisfaction with the system.

À la carte restaurants have faced increasing challenges in meeting the needs and desires of new food consumers. The purpose of this paper is to propose and test a model for evaluating the consumers’ perceived quality of à la carte restaurants and to review the impact on their attitudes and behavioural intentions.

A survey was conducted with 508 university students in Brazil, and the data were analysed using structural equation modelling (SEM).

The results showed that global perceived quality (GPQ), which is a multidimensional construct with nine dimensions, directly impacted emotions, the satisfaction and perceived value by consumers. This satisfaction positively affected word-of-mouth (WOM) communication and the propensity for loyalty. Price did not have a statistically significant impact on customer satisfaction.

This paper, based on the structural model herein proposed and tested, is the most complete of all available articles in the literature about à la carte restaurants, as this study contemplates a greater number of perceived quality factors. In addition, both tangible and intangible perceived quality factors were included in this tested model, which goes beyond what is typically contemplated in other such. Moreover, none of the existing articles in the existing literature simultaneously observed the relationship between perceived quality, positive and negative emotions, price, perceived value, satisfaction, WOM communication and propensity to loyalty. Finally, the questionnaire developed in this study could be used both by academics in future studies and by restaurant managers.