A Percepção Habilitante dos Sistemas de Custeio pelos Gestores se Reflete no Desempenho de Tarefas?
DOI:
https://doi.org/10.51341/1984-3925_2017v20n3a6Palavras-chave:
Percepção habilitante. Sistemas de custeio. Empowerment psicológico. Desempenho de tarefas.Resumo
Este estudo objetiva analisar o reflexo da percepção habilitante dos gestores de seus sistemas de custeio nos níveis de desempenho de tarefas, mediada pela intensidade de uso do sistema de custeio e do nível de empowerment psicológico. A pesquisa foi realizada por meio de um levantamento junto a 62 empresas listadas no Perfil das Empresas com Projetos Aprovados ou em Implantação na Zona Franca de Manaus, de 2014. Para analisar as hipóteses replicadas do estudo de Mahama e Cheng (2013), utilizou-se a técnica de Modelagem de Equações Estruturais. Os resultados da pesquisa mostram que a percepção habilitante dos sistemas de custeio pelos gestores não afeta sua intensidade de uso, mas impacta o empowerment psicológico, e esse se reflete diretamente no desempenho de tarefas, indicando que, quanto maior for o empowerment maior será o desempenho dos gestores. Conclui-se que o modelo suporta parcialmente as relações delineadas e que os antecedentes relacionados aos sistemas de custeio necessitam de maior aprofundamento nos estudos.
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