ANÁLISIS DE LOS EFECTOS DE LA MEDIACIÓN PRESUPUESTARIA CORPORATIVA SOBRE LA RELACIÓN ENTRE LA ADAPTACIÓN ORGANIZACIONAL Y EL DESEMPEÑO EN LA TOMA DE DECISIONES: UN ESTUDIO CON COOPERATIVAS AGROINDUSTRIALES
DOI:
https://doi.org/10.56238/revgeov16n5-181Palabras clave:
Teoría de la Contingencia, Presupuestación Empresarial, Adaptación Organizacional, Desempeño en la Toma de Decisiones, Contabilidad de GestiónResumen
Objetivo: Investigar las relaciones entre la adaptación organizacional, la presupuestación empresarial y el desempeño en la toma de decisiones en cooperativas agroindustriales. Método: La recopilación de datos se realizó mediante un cuestionario disponible en Formularios de Google, enviado a los encuestados a través de LinkedIn, obteniendo 209 respuestas. Los datos se analizaron mediante la técnica estadística PLS-SEM de modelado de ecuaciones estructurales, buscando verificar si las relaciones propuestas eran estadísticamente significativas. Resultados: Los resultados muestran que (i) la adaptación organizacional influye positivamente en la presupuestación empresarial; (ii) la adaptación organizacional influye positivamente en el desempeño en la toma de decisiones; (iii) la presupuestación empresarial influye positivamente en el desempeño en la toma de decisiones; y (iv) la relación entre la adaptación organizacional y el desempeño en la toma de decisiones está mediada por la presupuestación empresarial. Contribuciones: Esta tesis contribuye a las cooperativas agroindustriales al demostrar que la presupuestación puede proporcionar información más relevante para sus procesos de toma de decisiones, lo que las ayuda a mantenerse competitivas, además de permitir la alineación de sus políticas y prácticas tradicionales con la realidad del mercado en el que operan.
Descargas
Referencias
Abba, M., Yahaya, L., & Suleiman, N. (2018). Explored and critique of contingency theory for management accounting research. Journal of Accounting and Financial Management ISSN, 4(5), 2018.
Aboelmaged, M., & Hashem, G. (2019). Absorptive capacity and green innovation adoption in SMEs: The mediating effects of sustainable organisational capabilities. Journal of cleaner production, 220, 853-863. doi.org/10.1016/j.jclepro.2019.02.150
Afthanorhan, W. M. A. B. W. (2014). Hierarchical component using reflective-formative measurement model in partial least square structural equation modeling (Pls-Sem). International Journal of Mathematics, 2(2), 33-49.
Ajmal, M. M., Khan, M., & Shad, M. K. (2021). The global economic cost of coronavirus pandemic: current and future implications. Public Administration and Policy, 24(3), 290-305. DOI 10.1108/PAP-10-2021-0054
Ali, M., Ali, I., Al-Maimani, K. A., & Park, K. (2018). The effect of organizational structure on absorptive capacity In single and dual learning modes. Journal of Innovation & Knowledge, 3(3), 108-114. doi.org/10.1016/j.jik.2017.03.007
Amans, P., Mazars-Chapelon, A., & Villesèque-Dubus, F. (2015). Budgeting in institutional complexity: The case of performing arts organizations. Management Accounting Research, 27, 47-66. doi.org/10.1016/j.mar.2015.03.001
Amrul Ichdan, D., Yuliansyah, & Maryani. (2023). Do mental model and creativity help employees to improve their job performance from their participation in the budgeting?. Cogent Business & Management, 10(1), 2184228. doi.org/10.1080/23311975.2023.2184228
Appiah, G. Sarpong, D. (2015). On the influence of organisational routines on strategic foresight. Foresight, 17(5), 512–527. doi:10.1108/FS-11-2014-0067
Arnold, M., & Artz, M. (2019). The use of a single budget or separate budgets for planning and performance evaluation. Accounting, organizations and society, 73, 50-67. doi:10.1016/j.aos.2018.06.001
Auzair, S. M. (2015). A configuration approach to management control systems design in service organizations. Journal of Accounting & Organizational Change, 11(1), 47-72. DOI 10.1108/JAOC-08-2012-0064
Aydiner, A.S., Tatoglu, E., Bayraktar, E. and Zaim, S. (2019), “Information system capabilities and firm performance: opening the black box through decision-making performance and businessprocess performance”, International Journal of Information Management, Vol. 47, July, pp. 168-182, doi: 10.1016/j.ijinfomgt.2018.12.015.
Barreiros, R. F., Protil, R. M., Moreira, V. R., & Duclós, L. C. (2021). Social Advancement as a Critical Success Factor in a Model of Translation and Control of Strategy in Agro-Industrial Cooperatives. Integrating Social Responsibility and Sustainable Development: Addressing Challenges and Creating Opportunities, 19-42. doi.org/10.1007/978-3-030-59975-1_2
Bergmann, M., Brück, C., Knauer, T., & Schwering, A. (2020). Digitization of the budgeting process: determinants of the use of business analytics and its effect on satisfaction with the budgeting process. Journal of Management Control, 31(1-2), 25-54. doi.org/10.1007/s00187-019-00291-y
Beuren, I. M., & Santos, V. D. (2019). Sistemas de controle gerencial habilitantes e coercitivos e resiliência organizacional. Revista Contabilidade & Finanças, 30, 307-323. DOI: 10.1590/1808-057x201908210
Bhimani, A. (2020). Digital data and management accounting: why we need to rethink research methods. Journal of Management Control, 31(1-2), 9-23. doi.org/10.1007/s00187-020-00295-z
Bido, S., D., & Silva, D. (2019). SmartPLS 3: especificação, estimação, avaliação e relato. Administração: Ensino e Pesquisa, 20(2), 488-536. doi.org/10.13058/raep.2019.v20n2.1545
Church, B. K., Kuang, X. J., & Liu, Y. S. (2019). The effects of measurement basis and slack benefits on honesty in budget reporting. Accounting, Organizations and Society, 72, 74-84. doi.org/10.1016/j.aos.2018.05.005
Cruz, A. P. C., Frare, A. B. F., Buchweitz, M. J. R., Quintana, A. C., Pereira, T. A., & D’Avila, L. C. (2020). Associação entre uso do sistema de controle gerencial e desempenho organizacional. Enfoque: Reflexão Contábil, 39(3), 99-113. doi.org/10.4025/enfoque.v39i3.48280
Demartini, M. C., & Otley, D. (2020). Beyond the system vs. package dualism in performance management systems design: a loose coupling approach. Accounting, Organizations and Society, 86, 101072. doi.org/10.1016/j.aos.2019.101072
Demo, G., Fenelon, L., Costa, A. C., & Watanabe, E. (2019). Práticas de envolvimento produzem colaboradores resilientes? Mediação da identidade organizacional. Revista de Administração FACES Journal, 27-43.
Feizabadi, J., Gligor, D. M., & Alibakhshi, S. (2021). Examining the synergistic effect of supply chain agility, adaptability and alignment: a complementarity perspective. Supply Chain Management: An International Journal, 26(4), 514-531. DOI 10.1108/SCM-08-2020-042
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39–50. https://doi.org/10.2307/3151312
Ghasemaghaei, M., Ebrahimi, S. and Hassanein, K. (2018), “Data analytics competency for improving firm decision making performance”, Journal of Strategic Information Systems, Vol. 27 No. 1, pp. 101-113, doi: 10.1016/j.jsis.2017.10.001.
Ghasemy, M., Teeroovengadum, V., Becker, J. M., & Ringle, C. M. (2020). This fast car can move faster: A review of PLS-SEM application in higher education research. Higher education, 80(6), 1121-1152. doi.org/10.1007/s10734-020-00534-1
Giustiziero, G., Kaul, A., & Martignoni, D. (2022). Strategic Search: Organizational adaptation with competitive positioning. In Academy of Management Proceedings (Vol. 2022, No. 1, p. 10122). Briarcliff Manor, NY 10510: Academy of Management. DOI: 10.5465/AMBPP.2022.94
Gonçalves, T., & Gaio, C. (2021). The role of management accounting systems in global value strategies. Journal of Business Research, 124, 603-609. doi.org/10.1016/j.jbusres.2020.10.059
Guerreiro, R., Pereira, C. A., & Rezende, A. J. (2020). Em busca do entendimento da formação dos hábitos e das rotinas da contabilidade gerencial: um estudo de caso. RAM. Revista de Administração Mackenzie, 7, 78-101.
Gunarathne, N., & Lee, K. H. (2021). Corporate cleaner production strategy development and environmental management accounting: A contingency theory perspective. Journal of Cleaner Production, 308, 127402. doi.org/10.1016/j.jclepro.2021.127402
Gupta, A., Briscoe, F., & Hambrick, D. C. (2018). Evenhandedness in resource allocation: Its relationship with CEO ideology, organizational discretion, and firm performance. Academy of Management Journal, 61(5), 1848-1868. DOI 10.1108/FS-06-2019-0053
Hadianto, A. W., & Djuminah, D. (2023). The Impact of Decentralization, Environmental Uncertainty, and Information Technology on Managerial Performance with Management Accounting System as a Mediator. Journal of Economics, Finance and Accounting Studies, 5(1), 159-171. DOI: 10.32996/jefas
Hair Jr, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). Partial least squares structural equation modeling (PLS-SEM) using R: A workbook (p. 197). Springer Nature. https://doi.org/10.1007/978-3-030-80519-7_5
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European business review, 31(1), 2-24. DOI 10.1108/EBR-11-2018-0203
Hair, J., & Alamer, A. (2022). Partial Least Squares Structural Equation Modeling (PLS-SEM) in second language and education research: Guidelines using an applied example. Research Methods in Applied Linguistics, 1(3), 100027.
Hamann, P. M. (2017). Towards a contingency theory of corporate planning: a systematic literature review. Management Review Quarterly, 67, 227-289. DOI 10.1007/s11301-017-0132-4
Hanafiah, M. H. (2020). Formative vs. reflective measurement model: Guidelines for structural equation modeling research. International Journal of Analysis and Applications, 18(5), 876-889. DOI: 10.28924/2291-8639-18-2020-876
Haslam, S. A., Cornelissen, J. P., & Werner, M. D. (2017). Metatheories and metaphors of organizational identity: Integrating social constructionist, social identity, and social actor perspectives within a social interactionist model. International Journal of Management Reviews, 19(3), 318-336. DOI: 10.1111/ijmr.12150
Hellal, S., & Tagraret, Y. (2023). The impact of balanced scorecard adoption on performance of Algerian manufacturing firms: a contingency approach. les cahiers du cread, 39(1), 349-380. doi.org/10.4314/cread.v39i1.12
Hosoda, M. (2018). Management control systems and corporate social responsibility: perspectives from a Japanese small company. Corporate Governance: The International Journal of Business in Society. DOI 10.1108/CG-05-2017-0105
Iyenhen, C., & Sabit, M. S. (2023). The Evolution and Development of Management Accounting Theories and Practices: A Review of Theoretical Frameworks. Central Asian Journal of Innovations on Tourism Management and Finance, 4(2), 40-54.
Junior, O. D. P. O., & Wander, A. E. (2021). Factors for the success of agricultural cooperatives in Brazil. Journal of Agriculture and Rural Development in the Tropics and Subtropics (JARTS), 122(1), 27-42.Abba, M., Yahaya, L., & Suleiman, N. (2018). Explored and critique of contingency theory for management accounting research. Journal of Accounting and Financial Management ISSN, 4(5), 2018.
Kaveski, I. D. S., Beuren, I. M., Gomes, T., & Lavarda, C. E. F. (2021). Influência do uso diagnóstico e interativo do orçamento no desempenho gerencial mediado pelo comprometimento organizacional. BBR. Brazilian Business Review, 18, 82-100. DOI: http://dx.doi.org/10.15728/bbr.2021.18.1.5
Klein, L., & de Almeida, L. B. (2017). A influência dos fatores contingenciais na adoção de práticas de contabilidade gerencial nas indústrias paranaenses. Revista Universo Contábil, 13(3), 90-119. doi:10.4270/ruc.2017320
Knardal, P. S., & Bjørnenak, T. (2020). Managerial characteristics and budget use in festival organizations. Journal of management control, 31(4), 379-402. doi.org/10.1007/s00187-020-00305-0
Kozachenko, E., Anand, A., & Shirokova, G. (2021). Strategic responses to crisis: a review and synthesis of promising research directions. Review of International Business and Strategy, 32(4), 545-580. DOI 10.1108/RIBS-06-2021-0092
Lacruz, A. J., Assis, W. M. de, & Guedes, T. de A. (2022). Hierarchical Component Models in Partial Least Squares Structural Equation Modeling: guidelines for second-order constructs. In SciELO Preprints. https://doi.org/10.1590/SciELOPreprints.3978
Lartey, F. M. (2020). Chaos, complexity, and contingency theories: a comparative analysis and application to the 21st century organization. Journal of Business Administration Research, 9(1), 44-51. DOI: 10.5430/jbar.v9n1p44
Laureiro‐Martínez, D., & Brusoni, S. (2018). Cognitive flexibility and adaptive decision‐making: Evidence from a laboratory study of expert decision makers. Strategic Management Journal, 39(4), 1031-1058. doi: 10.1002/smj.2774
Lunardi, M. A., Zonatto, V. C. D. S., & Nascimento, J. C. (2019). Efeitos do envolvimento no trabalho em atitudes gerenciais, compartilhamento de informação e no desempenho de controllers no contexto orçamentário. Revista Brasileira de Gestão de Negócios, 21, 540-562. DOI: 10.7819/rbgn.v21i3.4000
Martin, M. A. (2020). An evolutionary approach to management control systems research: A prescription for future research. Accounting, Organizations and Society, 86, 101186. doi.org/10.1016/j.aos.2020.101186
Mendes, A. C. A., Kruger, S. D., & Lunkes, R. J. (2017). Características da estrutura de controladoria: um estudo empírico em empresas do oeste catarinense. Contabilidade Vista & Revista, 28(2), 121-140.
Mendoza, J. M., & Peláez, M. A. M. (2021). Organizational adaptability: A reflection based on ex-ante, in action and ex-post conditions. Cuadernos de Administración, 34. doi.org/10.11144/Javeriana.cao34.oarba
Mucci, D. M., Frezatti, F., & Dieng, M. (2016). As múltiplas funções do orçamento empresarial. Revista de Administração Contemporânea, 20, 283-304. doi.org/10.1590/1982-7849rac2016140121
Nikodijević, M. (2021). Implications and challenges of using driver-based budgeting in contemporary business environment. Trendovi u poslovanju, 1(17), 49-57. DOI: 10.5937/trendpos2101050N
Odek, R., & Oluoch, J. O. (2023). An Evaluation of Contributions of Selected Organizational and Sociological Theories to Managerial Accounting Research. Accounting and Finance Studies, 3(2), 97-116. DOI: 10.47153/afs32.6372023
Ojra, J., Opute, A. P., & Alsolmi, M. M. (2021). Strategic management accounting and performance implications: a literature review and research agenda. Future Business Journal, 7(1), 64. doi.org/10.1186/s43093-021-00109-1
Otley, D. T. (1980). The contingency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society, 5(4), 413–428. doi:10.1016/0361-3682(80)90040-9
Ozkan, K. S. (2020). International market exit by firms: Misalignment of strategy with the foreign market risk environment. International Business Review, 29(6), 101741. doi.org/10.1016/j.ibusrev.2020.101741
Quattrone, P. (2017). Embracing ambiguity in management controls and decision-making processes: On how to design data visualisations to prompt wise judgement. Accounting and Business Research, 47(5), 588-612. doi.org/10.1080/00014788.2017.1320842
Raisch, S., & Birkinshaw, J. (2008). Organizational ambidexterity: Antecedents, outcomes, and moderators. Journal of management, 34(3), 375-409. DOI: 10.1177/0149206308316058
Rehman, S. U., Bhatti, A., Kraus, S., & Ferreira, J. J. (2021). The role of environmental management control systems for ecological sustainability and sustainable performance. Management Decision, 59(9), 2217-2237. doi:10.1108/MD-06-2020-0800
Rikhardsson, P., & Yigitbasioglu, O. (2018). Business intelligence & analytics in management accounting research: Status and future focus. International Journal of Accounting Information Systems, 29, 37-58. doi.org/10.1016/j.accinf.2018.03.001
Rokhman, M. T. N. (2017). Improving managerial performance through participation role of budget preparation: a theoretical and empirical overview. Journal of Economics and Finance, 8(1), 39-43. DOI: 10.9790/5933-0801013943
Rosales, V., Gaim, M., Berti, M., & e Cunha, M. P. (2022). The rubber band effect: Managing the stability-change paradox in routines. Scandinavian Journal of Management, 38(2), 101194. doi.org/10.1016/j.scaman.2022.101194
Sageder, M., & Feldbauer-Durstmüller, B. (2019). Management control in multinational companies: a systematic literature review. Review of Managerial Science, 13(5), 875-918. doi.org/10.1007/s11846-018-0276-1
Santos, V. D., Beuren, I. M., & Marques, L. (2020). Desenho e uso justos do processo orçamentário e desempenho gerencial. Revista Contabilidade & Finanças, 32, 29-45. DOI: 10.1590/1808-057x202010750
Sarstedt, M., Hair Jr, J. F., Cheah, J. H., Becker, J. M., & Ringle, C. M. (2019). How to specify, estimate, and validate higher-order constructs in PLS-SEM. Australasian marketing journal, 27(3), 197-211. doi.org/10.1016/j.ausmj.2019.05.003
Sarstedt, M., Ringle, C. M., Cheah, J. H., Ting, H., Moisescu, O. I., & Radomir, L. (2020). Structural model robustness checks in PLS-SEM. Tourism Economics, 26(4), 531-554. DOI: 10.1177/1354816618823921
Sarta, A., Durand, R., & Vergne, J. P. (2021). Organizational adaptation. Journal of management, 47(1), 43-75. DOI: 10.1177/0149206320929088https
Sarta, A., Vergne, J. P., & Durand, R. (2017). Organizational adaptation. HEC Paris Research Paper No. SPE-2018-1249.
Schulz, M. (2017). Organizational learning. The Blackwell companion to organizations, 415-441.
Shamim, S., Zeng, J., Choksy, U. S., & Shariq, S. M. (2020). Connecting big data management capabilities with employee ambidexterity in Chinese multinational enterprises through the mediation of big data value creation at the employee level. International Business Review, 29(6), 101604. doi.org/10.1016/j.techfore.2020.120315
Shamim, S., Zeng, J., Khan, Z., Zia, U.N., 2020. Big data analytics capability and decision making performance in emerging market firms: the role of contractual and relational governance mechanisms. Technol. Forecast. Soc. Change 161, 120315. https://doi. org/10.1016/j.techfore.2020.120315.
Sharma, R., Mithas, S., & Kankanhalli, A. (2014). Transforming decision-making processes: a research agenda for understanding the impact of business analytics on organisations. European Journal of Information Systems, 23(4), 433-441. doi.org/10.1057/ejis.2014.17
Silva, T. B. D. J., Beuren, I. M., Monteiro, J. J., & Lavarda, C. E. F. (2022). Comportamento estratégico e uso dos sistemas de controle gerencial em cooperativas agroindustriais. Revista Brasileira de Gestão de Negócios, 24, 112-125. doi.org/10.7819/rbgn.v24i1.4138
Silva, T. B. J., & Lavarda, C. E. F. (2022). Relação Entre as Utilidades do Orçamento e o Desempenho Organizacional Mediada pelas Capacidades Dinâmicas. Advances in Scientific and Applied Accounting, 113-127. DOI: 10.14392/asaa.2022150305
Smith, W. K., & Besharov, M. L. (2019). Bowing before dual gods: How structured flexibility sustains organizational hybridity. Administrative Science Quarterly, 64(1), 1-44. DOI:10.1177/0001839217750826
Snihur, Y., & Clarysse, B. (2022). Sowing the seeds of failure: Organizational identity dynamics in new venture pivoting. Journal of Business Venturing, 37(1), 106164. doi.org/10.1016/j.jbusvent.2021.106164
Soleiman, I. D., & Thalib, S. B. W. (2021, March). The effect of budget participation on managerial performance with organizational commitment and motivation as moderating variables (Empirical study at the local government work unit office of Ende Regency). In The 3rd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2020) (pp. 33-38). Atlantis Press.
Stańczyk-Hugiet, E., Piórkowska, K., Stańczyk, S. and Strużyna, J. (2019), Organizational Routines (ORs). Evolutionary Selection Processes, Emerald Publishing Limited, Bingley, pp. 35-68. https://doi.org/10.1108/978-1-78769-685-320191002
Tien, N. H. (2019). International economics, business and management strategy. Dehli: Academic Publications.
Umans, T., Smith, E., Andersson, W., & Planken, W. (2020). Top management teams’ shared leadership and ambidexterity: The role of management control systems. International Review of Administrative Sciences, 86(3), 444-462. DOI: 10.1177/0020852318783539
Urika, U. (2022). Decentralization, Budget Participation and Managerial Work Achievements. Majalah Ilmiah Bijak, 19(2), 322-326.
Visinescu, L. L., Jones, M. C., & Sidorova, A. (2017). Improving decision quality: the role of business intelligence. Journal of Computer Information Systems, 57(1), 58-66. doi.org/10.1080/08874417.2016.1181494
Wong, K. K. K. (2019). Mastering partial least squares structural equation modeling (PLS-Sem) with Smartpls in 38 Hours. IUniverse.
Yoshikuni, A. C., & Dwivedi, R. (2022). The role of enterprise information systems strategies enabled strategy-making on organizational innovativeness: a resource orchestration perspective. Journal of Enterprise Information Management, (ahead-of-print). DOI 10.1108/JEIM-10-2021-0442
Yoshikuni, A. C., Dwivedi, R., Dultra-de-Lima, R. G., Parisi, C., & Oyadomari, J. C. T. (2023). Role of Emerging Technologies in Accounting Information Systems for Achieving Strategic Flexibility through Decision-Making Performance: An Exploratory Study Based on North American and South American Firms. Global Journal of Flexible Systems Management, 1-20. doi.org/10.1007/s40171-022-00334-9
Zeithaml, V. A., Varadarajan, P. R., & Zeithaml, C. P. (1967). The contingency approach: Its foundations and relevance to theory building and research in marketing. European Journal of Marketing, 22(7), 37-64. https://doi.org/10.1108/EUM0000000005291
Zeng, X., Zhang, N., Chen, L., & Zhang, W. (2023). The Impact of Interactive Control in Budget Management on Innovation Performance of Enterprises: From the Perspective of Manager Role Stress. International Journal of Environmental Research and Public Health, 20(3), 2190. https://doi.org/10.3390/ ijerph20032190
Zor, U., Linder, S., & Endenich, C. (2019). CEO characteristics and budgeting practices in emerging market SMEs. Journal of Small Business Management, 57(2), 658-678. DOI: 10.1111/jsbm.12438
Jansen, J. J., Van Den Bosch, F. A., & Volberda, H. W. (2005). Managing potential and realized absorptive capacity: how do organizational antecedents matter?. Academy of management journal, 48(6), 999-1015.
Slaghuis, S. S., Strating, M. M., Bal, R. A., & Nieboer, A. P. (2011). A framework and a measurement instrument for sustainability of work practices in long-term care. BMC health services research, 11(1), 314.
