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Vol. 11. Issue 4.
Pages 260-286 (October - December 2014)
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Vol. 11. Issue 4.
Pages 260-286 (October - December 2014)
Open Access
Relação entre uso interativo do sistema de controle gerencial e diferentes modelos de gestão de inovação
Relationship between Using Interactive Management Control System and Different Models of Innovation Management
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Mara Jaqueline Santore Utzig
Mestre em Ciências Contábeis pela Universidade Regional de Blumenau – FURB, (Brasil)
Ilse Maria Beuren
Doutora em Controladoria e Contabilidade pela Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo – FEA/USP, Professora do Programa de Pós-Graduação em Ciências Contábeis da Universidade Federal do Paraná – UFPR, (Brasil)
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RESUMO

O uso interativo de instrumentos do Sistema de Controle Gerencial (SCG) sugere consonância com os modelos de gestão da inovação, classificados por Roussel, Saad e Erickson (1991) como intuitivo, sistemático e estratégico. Este estudo objetiva identificar a relação entre o nível do uso interativo de instrumentos do Sistema de Controle Gerencial e os modelos de gestão da inovação propostos por Roussel, Saad e Erickson (1991) em empresas industriais brasileiras. Foi realizada pesquisa descritiva por meio de survey, com aplicação de estatística descritiva e análise de cluster. A amostra da pesquisa compreendeu 28 empresas industriais listadas na Revista Exame Melhores e Maiores, edição 2011. Os resultados mostram que entre os três modelos de gestão de inovação, houve predominância do modelo de gestão de inovação estratégico não especialista. Observou-se ainda que as empresas no modelo de gestão sistemático apresentaram resultados que apontam à busca de melhores controles para gerenciar a inovação. O modelo intuitivo apresentou as menores médias dos clusters, indicando que estas empresas pouco gerenciam a inovação e seus processos por meio de instrumentos do SCG. Conclui-se que o uso interativo de instrumentos do SCG adequados ao modelo de gestão de inovação seguido pela empresa pode influenciar positivamente o nível de inovação, mas o seu uso permanente para controlar e gerenciar a inovação ainda é pouco difundido.

Palavras-chaves:
Sistema de controle gerencial
Modelos de gestão
Inovação
ABSTRACT

The interactive use of Management Control System (MCS) tools suggests consistency with models of innovation management, ranked by Roussel, Saad, and Erickson (1991) as intuitive, systematic and strategic. This study aims to identify the relationship between the level of interactive use of Management Control System instruments and the models of innovation management proposed by Roussel, Saad and Erickson (1991) in Brazilian industrial companies. Was conducted descriptive study through survey, with application of descriptive statistics and cluster analysis. The study sample comprised 28 industrial companies listed on Revista Exame Melhores e Maiores, 2011 edition. The results show that among the three models of innovation management, strategic non-specialist model of innovation management was predominant. It was also observed that companies in the systematic management model presented results that point to the search for better controls to manage innovation. The intuitive model had the lowest averages of the clusters, indicating that these companies have a little management of innovation and its processes through instruments of the MSC. It is concluded that the interactive use of MSC instruments appropriate to the innovation management model adopted by the company can positively influence the level of innovation, but its continued use to control and manage innovation is still not widely known.

Keywords:
Management control system
Management models
Innovation
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Copyright © 2014. Published by Elsevier Ltda. on behalf of Departamento de Administração Faculdade de Economia, Administração e Contabilidade Universidade de São Paulo ¿ FEA/USP
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