Interface entre orientação empreendedora e controle gerencial: configurações para alto desempenho

Anderson Betti Frare, Vagner Horz, Marco Aurélio Gomes Barbosa, Ana Paula Capuano da Cruz

Resumo


Objetivo do estudo: Analisar quais configurações entre Orientação Empreendedora (OE) (comportamento inovador, assunção de riscos e proatividade) e Controles Gerenciais (CG) (planejamento estratégico e orçamento) são suficientes para promover alto desempenho organizacional. Metodologia/abordagem: Os dados foram coletados mediante survey com empresas vinculadas a Câmara de Dirigentes Lojistas de um dos municípios adentre os maiores índices de desenvolvimento municipal do Brasil. Os dados foram analisados mediante a técnica fuzzy-set Qualitative Comparative Analysis (fsQCA). Principais resultados: Os achados indicam 6 soluções (S) suficientes para promover alto desempenho organizacional. S1: Presença de comportamento inovador e proatividade, ausência de orçamento. S2: Presença das dimensões de OE e ausência dos CG. S3: Presença de comportamento inovador, proatividade e planejamento estratégico. S4: Presença de proatividade e planejamento estratégico, ausência de assunção de riscos e orçamento. S5: Presença de todas variáveis, com exceção da proatividade. S6: Presença de comportamento inovador e orçamento, ausência de assunção de riscos, proatividade e planejamento estratégico. Contribuições teóricas/metodológicas: Os achados contribuem teoricamente ao acrescentar a variável orçamento na discussão de OE, planejamento estratégico e desempenho. Relevância/originalidade: Permite a identificação de mecanismos de CG que são utilizados por empresas que possuem diferentes posturas de OE, consonante as condições causais que promovem alto desempenho. Contribuições sociais/para a gestão: Traz novas acepções para a pertinência da interface entre posturas empreendedoras e a adoção de CG, evidenciando possíveis configurações para que as organizações alcancem alto desempenho.


Palavras-chave


Orientação Empreendedora; Controle Gerencial; Desempenho Organizacional; fsQCA

Referências


Acosta, A. S., Crespo, Á. H., & Agudo, J. C. (2018). Effect of market orientation, network capability and entrepreneurial orientation on international performance of small and medium enterprises (SMEs). International Business Review, 27(6), 1128-1140. doi.org/10.1016/j.ibusrev.2018.04.004

Armstrong, J. S. (1982). The value of formal planning for strategic decisions: Review of empirical research. Strategic Management Journal, 3(3) 197-211.

Basco, R., Hernández-Perlines, F., & Rodríguez-García, M. (2019). The effect of entrepreneurial orientation on firm performance: A multigroup analysis comparing China, Mexico, and Spain. Journal of Business Research. In Press. doi.org/10.1016/j.jbusres.2019.09.020

Cai, L., R. Guo, Y. Fei, & Z. Liu. (2017). Effectuation, Exploratory Learning and New Venture Performance: Evidence from China. Journal of Small Business Management 55(3), 388–403. doi.org/10.1111/jsbm.12247

Carraro, W. B. W. H., Meneses, R., & Brito, C. (2019). Combining Categories of Management Control Tools for High Performance of Start-ups. Revista Brasileira de Gestão e Negócios, 21(4), 861-878. doi.org/10.7819/rbgn.v21i5.4022

Covin, J. G., & Lumpkin, G. T. (2011). Entrepreneurial orientation theory and research: Reflections on a needed construct. Entrepreneurship theory and practice, 35(5), 855-872. doi.org/10.1111/j.1540-6520.2011.00482.x

Covin, J. G., Rigtering, J. P. C., Hughes, M., Kraus, S., Cheng, C.-F., & Bouncken, R. B. (2020). Individual and team entrepreneurial orientation: Scale development and configurations for success. Journal of Business Research, 112, 1–12. doi:10.1016/j.jbusres.2020.02.023

Covin, J. G., Wales, W. J. (2019). Crafting high-impact entrepreneurial orientation research: some suggested guidelines. Entrepreneurship theory and practice, 43(1), 3-18. doi.org/10.1177/1042258718773181

Covin, J. G., & Slevin, D. P. (1989). Strategic management of small firms in hostile and benign environments. Strategic management journal, 10(1), 75-87. doi.org/10.1002/smj.4250100107

Damke Jr., E., Gimenez, F. A. P., & Damke, J. F. W. (2018). Strategic configurations and performance: A study in micro and small business retailers. RAUSP Management Journal, 53(1), 11–22. doi.org/10.1016/j.rauspm.2017.12.005

De Baerdemaeker, J., & Bruggeman, W. (2015). The impact of participation in strategic planning on managers’ creation of budgetary slack: The mediating role of autonomous motivation and affective organisational commitment. Management Accounting Research, 29, 1-12. doi.org/10.1016/j.mar.2015.06.002

Eisenhardt, K. M. & Sull, D. N. (2001). Strategy as simple rules. Harvard Business Review, 79(1), 107–116.

Ekholm, B. G., & Wallin, J. (2011). The impact of uncertainty and strategy on the perceived usefulness of fixed and flexible budgets. Journal of Business Finance & Accounting, 38(1-2), 145-164. doi.org/10.1111/j.1468-5957.2010.02228.x

Ferreira, J. J., Fernandes, C. I., & Kraus, S. (2019). Entrepreneurship research: mapping intellectual structures and research trends. Review of Managerial Science, 13(1), 181-205. doi.org/10.1007/s11846-017-0242-3

Fiss, P. C. (2011). Building better causal theories: A fuzzy set approach to typologies in organization research. Academy of management journal, 54(2), 393-420. doi.org/10.5465/amj.2011.60263120

Frese, M., & Gielnik, M. M. (2014). The psychology of entrepreneurship. Annual Review of Organizational Psychology and Organizational Behavior, 1(1), 413-438. doi.org/10.1146/annurev-orgpsych-031413-091326

Frezatti, F., Aguiar, A. B., Guerreiro, R., & Gouvea, M. A. (2011). Does management accounting play role in planning process?. Journal of Business Research, 64(3), 242-249. doi.org/10.1016/j.jbusres.2009.11.008

Frezatti, F., Bido, D. de S., Cruz, A. P. C. da., Barroso, M. F. G., & Machado, M. J. de C. (2013). Investment decisions on long-term assets: integrating strategic and financial perspectives. European Accounting Review, 22(2), 297-336. doi.org/10.1080/09638180.2012.718672

Galbreath, J., Lucianetti, L., Thomas, B., & Tisch, D. (2020). Entrepreneurial orientation and firm performance in Italian firms. International Journal of Entrepreneurial Behavior & Research. doi.org/10.1108/IJEBR-07-2019-0457

George, B. A., & Marino, L. (2011). The epistemology of entrepreneurial orientation: Conceptual formation, modeling, and operationalization. Entrepreneurship Theory and Practice, 35(5), 989-1024. doi.org/10.1111/j.1540-6520.2011.00455.x

Grofman, B., & Schneider, C. Q. (2009). An introduction to crisp set QCA, with a comparison to binary logistic regression. Political Research Quarterly, 62(4), 662-672. doi.org/10.1177/1065912909338464

Gupta, A. K., & Govindarajan, V. (1984). Build, Hold, Harvest: Converting Strategic Intentions into Reality. Journal of Business Strategy, 4(3), 34–47. doi.org/10.1108/eb039030

Gupta, V. K., Batra, S. (2016). Entrepreneurial orientation and firm performance in Indian SMEs: Universal and contingency perspectives. International Small Business Journal, 34(5), 660-682. doi.org/10.1177/0266242615577708

Gupta, V. K., Dutta, D. K. (2018). The rich legacy of Covin and Slevin (1989) and Lumpkin and Dess (1996): A constructive critical analysis of their deep impact on entrepreneurial orientation research. In: Foundational Research in Entrepreneurship Studies: Insightful Contributions and Future Pathways (pp. 155-177). Palgrave Macmillan, Cham. doi.org/10.1007/978-3-319-7352

Hansen, S. C., Otley, D. T., & Van der Stede, W. A. (2003). Practice developments in budgeting: an overview and research perspective. Journal of management accounting research, 15(1), 95-116. doi.org/10.2308/jmar.2003.15.1.95

Ho, J., Plewa, C., & Lu, V. N. (2016). Examining strategic orientation complementarity using multiple regression analysis and fuzzy set QCA. Journal of Business Research, 69(6), 2199-2205. doi.org/10.1016/j.jbusres.2015.12.030

Índice Firjan de Desenvolvimento Municipal – IFDM. (2020). IFDM e indicadores: Edição 2018 – Ano-base de 2016. Recuperado de: https://www.firjan.com.br/ifdm/consulta-ao-indice/ifdm-indice-firjan-de-desenvolvimento-municipal-resultado.htm?UF=RS&IdCidade=431140&Indicador=1&Ano=2016

Jeong, Y., Ali, M., Zacca, R.; Park, K. (2019). The Effect of Entrepreneurship Orientation on Firm Performance: A Multiple Mediation Model. Journal of East-West Business, 25(2), 1–28. doi.org/10.1080/10669868.2018.1536013

Jiang, X., Liu, H., Fey, C., Jiang, F. (2018). Entrepreneurial orientation, network resource acquisition, and firm performance: A network approach. Journal of Business Research, 87(1), 46-57. doi.org/10.1016/j.jbusres.2018.02.021

Ketokivi, M., & Castañer, X. (2004). Strategic planning as an integrative device. Administrative Science Quarterly, 49(3), 337-365. doi.org/10.2307/4131439

Knight, G. A. (2003). Entrepreneurship’s link to international performance and the mediating role of strategy: an empirical investigation’. In: McGill International Entrepreneurship Conference, Derry, Northern Ireland.

Kraus, S., Ribeiro-Soriano, D., & Schüssler, M. (2018). Fuzzy-set qualitative comparative analysis (fsQCA) in entrepreneurship and innovation research–the rise of a method. International Entrepreneurship and Management Journal, 14(1), 15-33. doi.org/10.1007/s11365-017-0461-8

Laskovaia, A., Marino, L., Shirokova, G., & Wales, W. (2019). Expect the unexpected: examining the shaping role of entrepreneurial orientation on causal and effectual decision-making logic during economic crisis. Entrepreneurship & Regional Development, 31(5-6), 456-475. doi.org/10.1080/08985626.2018.1541593

Laitinen, E. K., Länsiluoto, A., & Salonen, S. (2016). Interactive budgeting, product innovation, and firm performance: empirical evidence from Finnish firms. Journal of Management Control, 27(4), 293-322. doi.org/10.1007/s00187-016-0237-2

Lazzarotti, F., Silveira, A. L. T. D., Carvalho, C. E., Rossetto, C. R., & Sychoski, J. C. (2015). Orientação Empreendedora: Um estudo das dimensões e sua relação com desempenho em empresas graduadas. Revista de Administração Contemporânea, 19(6), 673-695. doi.org/10.1590/1982-7849rac20151829

Linton, G., & Kask, J. (2017). Configurations of entrepreneurial orientation and competitive strategy for high performance. Journal of Business Research, 70, 168-176. doi.org/10.1016/j.jbusres.2016.08.022

Lisboa, A., Skarmeas, D., & Saridakis, C. (2016). Entrepreneurial orientation pathways to performance: A fuzzy-set analysis. Journal of Business Research, 69(4), 1319-1324. doi.org/10.1016/j.jbusres.2015.10.099

Lumpkin, G. T., Dess, G. G. (1996). Clarifying the entrepreneurial orientation construct and linking it to performance. Academy of Management Review, 21(1), 135-172. doi.org/10.2307/258632

Lyon, D. W., Lumpkin, G. T., & Dess, G. G. (2000). Enhancing entrepreneurial orientation research: operationalizing and measuring a key strategic decision-making process. Journal of Management, 26(5), 1055-1085. doi.org/10.1016/S0149-2063(00)00068-4

Martens, C. D. P., Machado, F. J., Martens, M. L., & de Freitas, H. M. R. (2018). Linking entrepreneurial orientation to project success. International Journal of Project Management, 36(2), 255-266. doi.org/10.1016/j.ijproman.2017.10.005

Martens, C. D. P., Lacerda, F. M., Belfort, A. C. & Freitas, H. M. R. de. (2016). Research on entrepreneurial orientation: current status and future agenda. International Journal of Entrepreneurial Behavior & Research, 22(4), 556-583. doi.org/10.1108/IJEBR-08-2015-0183

Mckenny, A. F., Short, J. C., Ketchen Jr, D. J., Payne, G. T., Moss, T. W. (2018). Strategic entrepreneurial orientation: Configurations, performance, and the effects of industry and time. Strategic Entrepreneurship Journal, 12(4), 504-521. doi.org/10.1002/sej.1291

Merchant, K. A., & Van der Stede, W. A. (2007). Management control systems: performance measurement, evaluation and incentives. Pearson Education.

Miller, D. (1983). The correlates of entrepreneurship in three types of firms. Management science, 29(7), 770-791.

Miller, C. C., Cardinal, L. B. (1994). Strategic planning and firm performance: A synthesis of more than two decades of research. Academy of Management Journal, 37(6), 1649-1665. doi.org/10.2307/256804

Mucci, D. M., Frezatti, F., & Dieng, M. (2016). As múltiplas funções do orçamento empresarial. Revista de Administração Contemporânea, 20(3), 283-304. doi.org/10.1590/1982-7849rac2016140121

Palmer, C., Niemand, T., Stöckmann, C., Kraus, S., & Kailer, N. (2019). The interplay of entrepreneurial orientation and psychological traits in explaining firm performance. Journal of Business Research, 94, 183-194. doi.org/10.1016/j.jbusres.2017.10.005

Pekkola, S., Saunila, M., Rantanen, H. (2016). Performance measurement system implementation in a turbulent operating environment. International Journal of Productivity and Performance Management, 65(7), 947-958. doi.org/10.1108/IJPPM-01-2015-0018

Powell, T. C. (1992). Strategic planning as competitive advantage. Strategic Management Journal, 13(7), 551-558. doi.org/10.1002/smj.4250130707

Ragin, C. C. (2000). Fuzzy-set social science. University of Chicago Press.

Ragin, C. C. (2008). Redesigning social inquiry: Fuzzy sets and beyond. University of Chicago Press: Chicago.

Ragin, C. C. (2017). User’s guide to fuzzy-set/qualitative comparative analysis. University of California, Department of Sociology: Irvine, CA.

Rauch, A., Wiklund, J., Lumpkin, G. T., & Frese, M. (2009). Entrepreneurial orientation and business performance: an assessment of past research and suggestions for the future. Entrepreneurship: Theory and Practice, 33(3), 761-787. doi.org/10.1111/j.1540-6520.2009.00308.x

Rua, O. L., Rodrigues, S. (2018). Relacionando empowerment e orientação empreendedora: Análise dos estabelecimentos hoteleiros do Norte de Portugal. European Journal of Applied Business Management, 4(1), 138-157.

Rigtering, J. C., Eggers, F., Kraus, S., & Chang, M. L. (2017). Entrepreneurial orientation, strategic planning and firm performance: the impact of national cultures. European Journal of International Management, 11(3), 301-324. doi.org/10.1504/EJIM.2017.083872

Samuelson, L. A. (1986). Discrepancies between the roles of budgeting. Accounting, Organizations and Society, 11(1), 35-45. doi.org/10.1016/0361-3682(86)90017-6

Sandada, M., Pooe, D., & Dhurup, M. (2014). Strategic planning and its relationship with business performance among small and medium enterprises in south Africa. The International Business & Economics Research Journal, 13(3), 659–670. doi.org/10.19030/iber.v13i3.8602

Sebrae. (2013). Definição de porte de estabelecimentos segundo o número de empregados. Recuperado de: https://m.sebrae.com.br/Sebrae/Portal%20Sebrae/UFs/SP/Pesquisas/MPE_ conceito_empregados.pdf

Semrau, T., Ambos, T., & Kraus, S. (2016). Entrepreneurial orientation and SME performance across societal cultures: An international study. Journal of Business Research, 69(5), 1928-1932. doi.org/10.1016/j.jbusres.2015.10.082

Shu, C., De Clercq, D., Zhou, Y., & Liu, C. (2019). Government institutional support, entrepreneurial orientation, strategic renewal, and firm performance in transitional China. International Journal of Entrepreneurial Behavior & Research, 25(3), 433-456. doi.org/10.1108/IJEBR-07-2018-0465

Spee, A. P., & Jarzabkowski, P. A. (2011). Strategic planning as communicative process. Organization Studies, 32(9) 1217-1245. doi.org/10.1177/0170840611411387

Susanto, P., Abdullah, N. L., & Wardi, Y. (2019). Entrepreneurial orientation: prioritising and mapping in the context of Small And medium-sized enterprises. Polish Journal of Management Studies, 20(1), 429-446. doi.org/10.17512/pjms.2019.20.1.37

Wales, W. J., Covin, J. G., & Monsen, E. (2020). Entrepreneurial orientation: The necessity of a multilevel conceptualization. Strategic Entrepreneurship Journal, In press. doi.org/10.1002/sej.1344

Wales, W. J., Gupta, V. K., & Mousa, F. T. (2013). Empirical research on entrepreneurial orientation: An assessment and suggestions for future research. International Small Business Journal, 31(4), 357-383. doi.org/10.1177/0266242611418261

Williams Jr, R. I., Smith, A., Aaron, J. R., Manley, S. C., & McDowell, W. C. (2019). Small business strategic management practices and performance: A configurational approach. Economic research - Ekonomska istraživanja, 1-19. doi.org/10.1080/1331677X.2019.1677488

Woodside, A. G. (2013). Moving beyond multiple regression analysis to algorithms: Calling for adoption of a paradigm shift from symmetric to asymmetric thinking in data analysis and crafting theory. Journal of Business Research, 66(4), 463-472. dx.doi.org/10.1016/j.jbusres.2012.12.021




DOI: http://dx.doi.org/10.14211/regepe.e1934

Apontamentos

  • Não há apontamentos.




Direitos autorais 2021 Revista de Empreendedorismo e Gestão de Pequenas Empresas

Licença Creative Commons
Esta obra está licenciada sob uma licença Creative Commons Atribuição - Não comercial - Sem derivações 4.0 Internacional.

Desenvolvido por:

Logomarca da Lepidus Tecnologia

Licença Creative Commons
Este obra está licenciado com uma Licença 
Creative Commons Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional

Rev. Empreendedorismo Gest. Pequenas Empres., São Paulo, SP, Brasil. e-ISSN: 2316-2058    

Prefixo do DOI: 10.14211  Classificação Qualis 2016: B1