Controle de pares, confiança e humildade como antecedentes da cooperação: um estudo exploratório

Autores

DOI:

https://doi.org/10.11606/issn.1982-6486.rco.2022.194008

Palavras-chave:

Cooperação, Humildade, Controles pelos pares, Confiança

Resumo

Este estudo investigou o relacionamento entre o controle pelos pares, um construto da contabilidade gerencial geralmente associado a aspectos negativos, e a humildade na avaliação de desempenho, e esta como mediadora da cooperação. Também pesquisamos a associação entre confiança e cooperação. Para abordar todos esses relacionamentos, aplicamos um single entity survey em uma subsidiária brasileira de uma empresa multinacional de seguros, com uma amostra representativa de 147 respondentes. Os resultados apontam que o controle pelos pares está associado positivamente à cooperação e à humildade na avaliação de desempenho, e esta última à cooperação. A confiança também está associada positivamente à cooperação. Os resultados contribuem para a literatura ao desenvolver o construto humildade na avaliação de desempenho, que é a atitude após o gestor ser informado dos resultados alcançados, e por experimentar relacionamentos ainda não testados, como o papel do controle pelos pares na cooperação. Os achados também podem ser úteis para as organizações que buscam a cooperação dos colaboradores, sugerindo que elas usem o controle por pares, pois este contribui para uma atitude de humildade na avaliação de desempenho, e consequentemente, para a cooperação.

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Publicado

2022-12-31

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Como Citar

Oyadomari, J. C. T., Nisiyama, E. K. ., Bido, . D. de S. ., & Bordin, M. Z. . (2022). Controle de pares, confiança e humildade como antecedentes da cooperação: um estudo exploratório. Revista De Contabilidade E Organizações, 16, e194008. https://doi.org/10.11606/issn.1982-6486.rco.2022.194008