Resiliência Organizacional, Modelos De Negócios E Controles Gerenciais: O Que A Literatura Tem A Nos Dizer?

Crisiane Teixeira da Silva Gretter; Valmir Emil Hoffmann

doi:10.51341/cgg.v28i3.3460

Autores

Crisiane Teixeira da Silva Gretter Universidade Federal de Santa Catarina https://orcid.org/0000-0002-8370-6927
Valmir Emil Hoffmann Universidade Federal de Santa Catarina https://orcid.org/0000-0002-8977-8454

DOI:

https://doi.org/10.51341/cgg.v28i3.3460

Palavras-chave:

Resiliência organizacional, modelos de negócios, controles gerenciais, contabilidade gerencial.

Resumo

Objetivo: Este estudo objetiva analisar como a literatura científica tem abordado, de forma integrada, os temas resiliência organizacional, modelos de negócios e controles gerenciais, bem como identificar as principais práticas e enfoques teóricos utilizados para o avanço dessa discussão.

Método: Conduziu-se uma revisão de escopo com base em pesquisa bibliográfica, por meio da base Web of Science (WOS), abrangendo o período de 1980 a 2023. A amostra foi composta por 102 artigos, codificados e analisados com o uso do software R.

Originalidade/Relevância: Esta investigação é inédita ao propor uma análise integrada dos três temas em uma revisão de escopo. A sistematização conjunta desses construtos preenche uma lacuna na literatura e oferece novos insights sobre como esses elementos podem auxiliar organizações a se tornarem mais resilientes, especialmente em cenários de crise.

Resultados: A resiliência organizacional passou a receber maior atenção a partir dos anos 2000, especialmente entre 2020 e 2022. Observou-se que modelos de negócios inovadores são determinantes na promoção da resiliência, desde a antecipação de adversidades até o enfrentamento de crises. No entanto, a articulação com controles gerenciais ainda é incipiente, indicando oportunidade para avanços futuros.

Contribuições Teóricas/Metodológicas: Teoricamente, o estudo aprofunda a compreensão da resiliência no campo da gestão, ao integrar diferentes perspectivas conceituais e apontar lacunas investigativas. A principal contribuição dessa pesquisa é formulação de quatro proposições que ajudam na discussão entre os antecedentes e consequente dos construtos, sendo que a inovação do modelo de negócio é vista como um mecanismo que fortalece a relação entre a resiliência organizacional e os controles gerenciais como mecanismos de enfrentamento em contextos adversos. Do ponto de vista prático, os resultados oferecem subsídios para pesquisadores e gestores que buscam estruturar modelos organizacionais resilientes, com base em ferramentas de controle e inovação estratégica.

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Biografia do Autor

Crisiane Teixeira da Silva Gretter, Universidade Federal de Santa Catarina

Doutoranda em Contabilidade -UFSC

Mestre em Contabilidade - FURB

Valmir Emil Hoffmann, Universidade Federal de Santa Catarina

Professor Titular do Departamento de Contabilidade - UFSC

Doutorado em Administração de empresas – Universidad de Zaragoza

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