Influência do sistema de mensuração de desempenho na agilidade organizacional e na inovação aberta

Autores

  • Evellin Ramlow Brüggemann Universidade Federal de Santa Catarina - Brasil
  • Januário José Monteiro Universidade Federal de Santa Catarina - Brasil
  • Rogério João Lunkes Universidade Federal de Santa Catarina - Brasil

DOI:

https://doi.org/10.11606/issn.1982-6486.rco.2022.193897

Palavras-chave:

Sistema de mensuração de desempenho, Agilidade organizacional, Inovação aberta, Empresas brasileiras

Resumo

Este estudo analisar a influência do sistema de mensuração de desempenho na agilidade organizacional e na inovação aberta. O processo de coleta dos dados foi efetuado com gestores de empresas brasileiras listadas na Brasil, Bolsa, Balcão (B3). Foram obtidas 105 respostas válidas, e analisadas por meio da técnica de modelagem de equações estruturais. Os resultados mostram que o sistema de mensuração de desempenho interativo influencia positivamente na agilidade organizacional e na inovação aberta. Os achados revelam ainda que a agilidade organizacional medeia a relação entre o sistema de mensuração de desempenho interativo e a inovação aberta. Essas evidências contribuem para a literatura gerencial ao sugerir a agilidade organizacional como um fator importante (mediador) que reforça os efeitos do PMS na inovação aberta. Além disso, avança ao mostrar que a implementação de PMS interativo é um importante antecedente da inovação aberta.

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Publicado

2022-12-10

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Como Citar

Brüggemann, E. R., Monteiro, J. J., & Lunkes , R. J. . (2022). Influência do sistema de mensuração de desempenho na agilidade organizacional e na inovação aberta. Revista De Contabilidade E Organizações, 16, e193897. https://doi.org/10.11606/issn.1982-6486.rco.2022.193897