A Percepção Habilitante dos Sistemas de Custeio pelos Gestores se Reflete no Desempenho de Tarefas?

Autores

  • Guilherme Eduardo de Souza Universidade Federal do Paraná - UFPR
  • Marcielle Anzilago Universidade Federal de Santa Catarina - UFSC
  • Ilse Maria Beuren Universidade Federal de Santa Catarina - UFSC - Florianópolis, SC

DOI:

https://doi.org/10.51341/1984-3925_2017v20n3a6

Palavras-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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Biografia do Autor

Guilherme Eduardo de Souza, Universidade Federal do Paraná - UFPR

Mestre em Contabilidade pela Universidade Federal do Paraná - UFPR

Endereço: Av. Prefeito Lothário Meissner, 632 - Campus III - Jardim Botânico

CEP: 80210-170 – Curitiba/PR – Brasil

Marcielle Anzilago, Universidade Federal de Santa Catarina - UFSC

Doutoranda do Programa de Pós-Graduação em Contabilidade na

Universidade Federal de Santa Catarina - UFSC

Endereço: Universidade Federal de Santa Catarina, Campus Reitor João David Ferreira Lima, s/n, Bairro Trindade

CEP 88040-970 – Florianópolis, SC – Brasil

E-mail: marcianzilago@gmail.com

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Publicado

2017-12-18

Como Citar

Souza, G. E. de, Anzilago, M., & Beuren, I. M. (2017). A Percepção Habilitante dos Sistemas de Custeio pelos Gestores se Reflete no Desempenho de Tarefas?. Contabilidade Gestão E Governança, 20(3), 416–441. https://doi.org/10.51341/1984-3925_2017v20n3a6

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