Uso de Mecanismos de Controle no Desempenho Colaborativo: Efeitos do Risco Relacional e da Confiança

Rodrigo Rengel; Amanda Manes Koch; Valdirene Gasparetto; Ilse Maria Beuren

doi:10.51341/cgg.v25i2.2834

Authors

Rodrigo Rengel https://orcid.org/0000-0003-1767-1655
Amanda Manes Koch Universidade Federal de Santa Catarina https://orcid.org/0000-0002-9101-6782
Valdirene Gasparetto https://orcid.org/0000-0002-2825-4067
Ilse Maria Beuren https://orcid.org/0000-0003-4007-6408

DOI:

https://doi.org/10.51341/cgg.v25i2.2834

Keywords:

control mechanisms, relational risk, trust, collaborative performance

Abstract

Objective: to analyze the mediating effect of relational risk and trust in the relationship between the use of control mechanisms and collaborative performance.

Method: For data collection, a survey was used with 107 professionals from auto parts manufacturing companies. For analysis, structural equation modeling and fuzzy-set qualitative comparative analysis.

Results: The results reveal that the use of control mechanisms positively influences collaborative performance and trust and negatively influences relational risk. There was no mediation of relational risk between control mechanisms and collaborative performance, unlike trust, which showed partial mediation, and three solutions were found to provide greater collaborative performance: control mechanisms associated with trust; control mechanisms in environments with no relational risk; and presence of asset specificity in relationships with relational risk.

Theoretical/methodological contributions: In view of the contradictory and inconclusive findings presented by previous studies, this study contributes to the literature by jointly investigating the effects of relational risk and trust in the relationship between control mechanisms and collaborative performance, whose constructs so far have been addressed in isolation, and to highlight the complementarity between control and trust mechanisms for a better collaborative performance in the supplier-buyer relationship in the automotive sector.

Social/Management Contributions: The results show how control and governance mechanisms can contribute to collaborative performance, to manage relational risks and improve the relationship between supplier and buyer, as organizations need complementary resources from other organizations.

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Author Biographies

Rodrigo Rengel

Doutorando em Contabilidade pela Universidade Federal de Santa Catarina (UFSC), sendo bolsista CAPES. Mestre em Contabilidade pela Universidade Federal de Santa Catarina (UFSC). Bacharel em Ciências Contábeis pela Universidade do Estado de Santa Catarina (UDESC). Membro do Núcleo de Pesquisa e Estudos em Controladoria (NUPECON). Professor Substituto na Universidade do Estado de Santa Catarina (UDESC) e no Serviço Nacional de Aprendizagem Comercial (SENAC-SC). Pesquisador externo no projeto de pesquisa de Modelos Estratégicos de Gestão Interorganizacional - UDESC/CEAVI. Avaliador de periódicos e congressos de Administração e Contabilidade. Tem experiência na área de Ciências Contábeis, com interesse de pesquisa nas seguintes áreas: Contabilidade Gerencial; Contabilidade Comportamental e Relações Interorganizacionais. E-mail para contato: rengel.rodrigo@hotmail.com.

Amanda Manes Koch, Universidade Federal de Santa Catarina

Mestranda em Contabilidade pela Universidade Federal de Santa Catarina (UFSC). Bacharela em Ciências Contábeis pela Universidade Federal de Santa Catarina (UFSC). Membro do Núcleo de Pesquisa e Estudos em Controladoria (NUPECON).

Valdirene Gasparetto

Professora associada da Universidade Federal de Santa Catarina, atuando no Departamento de Contabilidade, na graduação e nos programas de pós-graduação PPGC e PPGCG. Possui graduação em Ciências Contábeis pela Universidade do Contestado (1995) e mestrado e doutorado em Engenharia de Produção pela UFSC (1999 e 2003). É subcoordenadora do PPGC da UFSC desde o ano de 2013. Membro do Núcleo de Pesquisas em Controladoria e do Núcleo de Pesquisas em Controladoria e Sistemas de Controle Gerencial, ambos da UFSC. Autora de artigos publicados em periódicos e trabalhos divulgados em anais de eventos científicos. Tem experiência na área de Ciências Contábeis, atuando principalmente nos seguintes temas: contabilidade gerencial, custos para tomada de decisões, gestão em cadeias de suprimentos e relações interorganizacionais.

Ilse Maria Beuren

Possui doutorado em Controladoria e Contabilidade pela Universidade de São Paulo (1995), mestrado em Ciências Contábeis pela Fundação Getúlio Vargas - RJ (1991), mestrado em Administração pela Universidade Federal do Rio Grande do Sul (1988) e graduação em Ciências Contábeis pela Univates (1980). É professora titular na Universidade Federal de Santa Catarina, desde o seu retorno em abril de 2015. Já havia atuado anteriormente na UFSC, como professora assistente e adjunta no período de 1989 a 1996 e professora titular no período de 1997 a 2003. Na UFSC, foi coordenadora do Programa de Pós-Graduação em Contabilidade no período de 01/04/2017 a 31/03/2020; pró-tempore no período de 01/04/2020 a 22/10/2020; e reeleita para o período de 23/10/2020 a 22/10/2023. Na Universidade Federal do Paraná, foi professora titular no período de agosto de 2012 até abril de 2015. Na Universidade Regional de Blumenau, atuou como docente e foi coordenadora do Programa de Pós-graduação em Ciências Contábeis no período de março de 2004 a agosto de 2012. Atuou como docente na Univates no período de 1982 a 1989 e ocupou o cargo de Chefe de Departamento em dois biênios, de 1984 a 1988. Foi pesquisadora PQ Categoria/Nível 2 do CNPq de 01/08/1995 a 28/02/2007 e ascendeu para PQ Nível 1D em 01/03/2007, e desde 01/08/2013 é PQ Nível 1A. É líder do Núcleo de Pesquisas em Controladoria e Sistemas de Controle Gerencial, do PPGC/UFSC, cadastrado no Diretório dos Grupos de Pesquisa do CNPq desde 2003. É pesquisadora dos núcleos de Pesquisas em Controladoria e Sistemas de Informações Gerenciais da PPGCont/FURB e Educação e Pesquisa em Contabilidade do PPGCont/UnB, ambos cadastrados no Diretório dos Grupos de Pesquisa do CNPq. Foi membro efetivo do Comitê Assessor do CNPq da área de Administração/ Contabilidade/ Economia no período de 01/07/2013 a 30/06/2016 e Coordenadora do CA-AE no período de 01/07/2015 a 30/06/2016. Voltou a ser membro efetivo do Comitê Assessor do CNPq da área de Administração/ Contabilidade/ Economia no período de 01/07/2019 a 30/06/2022 e Coordenadora do CA-AE no período de 01/07/2021 a 30/06/2022. Foi membro do Comitê Assessor da área de Administração/ Contabilidade/ Turismo da Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) no triênio 2005-2007. Na Associação Nacional dos Programas de Pós-graduação em Ciências Contábeis - ANPCONT foi presidente nos biênios 2010-2011 e 2011-2012 e Diretora Científica nos biênios 2006-2007 e 2008-2009. Na Associação Brasileira de Custos - ABCustos foi Vice-presidente nos biênios 2006-2008 e 2008-2010. Foi líder de tema CON - Contabilidade Tema 3: Práticas Inovadoras e Contabilidade Gerencial, no EnANPAD 2021 e CON - Controladoria e Práticas Inovadoras no EnANPAD 2022. Criou e foi editora da Revista Universo Contábil no período de 2005 a 2012, classificada no estrato A2. É autora de livros, capítulos de livros, artigos publicados em periódicos e trabalhos socializados em eventos científicos. Tem experiência na área de Ciências Contábeis e atua principalmente nos seguintes temas: sistemas de controle gerencial, contabilidade gerencial, controladoria e controles de gestão.

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