Efeito dos estilos de liderança nos sistemas de controle gerencial e no desempenho organizacional <p> Effect of leadership styles on management control system and organizational performance
Keywords:
Estilos de liderança, Sistemas de controle gerencial, Desempenho organizacional.Abstract
O presente estudo tem como objetivo analisar o efeito dos estilos de liderança no uso de sistemas de controle gerencial e no desempenho organizacional. O estudo de cunho quantitativo foi baseado em 81 respostas de gestores de empresas graduadas de incubadoras do Sul do Brasil, sendo empregado estatística descritiva e modelagem de equações estruturais. Os resultados evidenciam que o estilo de liderança de estrutura inicial afeta diretamente o uso dos controles gerenciais formais e informais, já o estilo de liderança de consideração impacta de forma direta a utilização dos controles informais e o desempenho organizacional, o qual também é afetado positivamente pelo uso de controles formais. Encontrou-se, ainda, significância positiva no desempenho organizacional quando o estilo de liderança de estrutura inicial é mediado pelo uso de controles formais. Conclui-se parcialmente que a forma de liderar de um gestor pode influenciar no uso dos mecanismos de sistemas de controle gerencial e no desempenho. Os resultados podem contribuir com a literatura e com a prática ao evidenciar a importância da liderança no alcance dos objetivos organizacionais.References
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