Upper echelon characteristics and the use of management control systems: an integrative review

João Teles; Alcindo Cipriano Argolo Mendes; Rogério João Lunkes

doi:10.21710/rch.v24i0.463

Autores

João Teles Universidade Federal de Santa Catarina http://orcid.org/0000-0003-1140-0037
Alcindo Cipriano Argolo Mendes Universidade Federal de Santa Catarina http://orcid.org/0000-0002-1999-7117
Rogério João Lunkes Universidade Federal de Santa Catarina http://orcid.org/0000-0003-4232-5746

DOI:

https://doi.org/10.21710/rch.v24i0.463

Palavras-chave:

Alto Escalão, Sistemas de Controle Gerencial, Revisão Integrativa

Resumo

Equipes de alto escalão utilizam Sistemas de Controle Gerencial (SCG) para guiar o desempenho e também as decisões dos seus subordinados, promovendo e implementando estratégias a partir do comportamento organizacional. As escolhas feitas pelos membros do alto escalão podem determinar como os objetivos organizacionais serão alcançados com o uso dos SCG. Esta revisão integrativa visa examinar a literatura abordando como os executivos do alto escalão utilizam os Sistemas de Controle Gerencial nas organizações, destacando e categorizando as relações esperadas entre as formas de uso dos SCG a partir das características dos membros da alta gestão. Os resultados permitiram a síntese do tema a partir da identificação de uma taxonomia para as características dos executivos de alto escalão que influenciam nas formas de uso dos SCG, assim como a exposição de algumas perguntas provocativas como forma de reflexão para futuras pesquisas.

Biografia do Autor

João Teles, Universidade Federal de Santa Catarina

Doutorando em Contabilidade - PPGC/UFSC

Mestre em Contabilidade - PPGC/UFSC

Bacharel em CiÃªncias ContÃ¡beis - CCN/UFSC

Alcindo Cipriano Argolo Mendes, Universidade Federal de Santa Catarina

Doctor in Accounting - Universidade Federal de Santa Catarina (PPGC/UFSC)

Professor in Accounting Departament - Universidade Federal de Santa Catarina (CCN/UFSC)

Rogério João Lunkes, Universidade Federal de Santa Catarina

PhD by Universitat de Valencia

Professor at Accounting Graduate Program - Universidade Federal de Santa Catarina (PPGC/UFSC)

Referências

Abernethy, M. A., Bouwens, J.,& Van Lent, L. (2010). Leadership and control system design. Management Accounting Research, 21(1), 2-16. https://doi.org/10.1016/j.mar.2009. 10.002

Andersen, C. V., & Lueg, R. (2017). Management Control Systems, culture and upper echelons – A systematic literature review on their interactions. Corporate Ownership & Control,14(2). doi:10.22495/cocv14i2c2p5

Baysinger, B., & Hoskisson, R. E. (1990). The composition of boards of directors and strategic control: Effects on corporate strategy. Academy of Management Review, 15(1), 72-87. https://doi.org/10.5465/amr.1990.4308231

Bedford, D. S. (2015). Management control systems across different modes of innovation: Implications for firm performance. Management Accounting Research, 28, 12-30. https://doi.org/10.1016/j.mar.2015.04.003

Beekun, R. I., Stedham, Y., & Young, G. J. (1998). Board characteristics, managerial controls and corporate strategy: A study of US hospitals. Journal of Management, 24(1), 3-19. https://doi.org/10.1177/014920639802400104

Bobe, B. J., & Kober, R. (2018a). Does gender matter? The association between gender and the use of management control systems and performance measures. Accounting & Finance. https://doi.org/1.1111/acfi.12365

Bobe, B. J., & Kober, R. (2018b). University dean personal characteristics and use of management control systems and performance measures. Studies in Higher Education, 1-23. https://doi.org/10.1080/03075079.2018.1504911

De Harlez, Y., & Malagueño, R. (2016). Examining the joint effects of strategic priorities, use of management control systems, and personal background on hospital performance. Management Accounting Research, 30, 2-17. https://doi.org/10.1016/j.mar. 2015.07.001

Doll, W. J. (1985). Avenues for top management involvement in successful MIS development. MIS Quarterly, (9)1, 17-35. doi: 10.2307/249271

Goebel, S., & Weißenberger, B. E. (2017). Effects of management control mechanisms: Towards a more comprehensive analysis. Journal of Business Economics, 87(2), 185-219. https://doi.org/10.1007/s11573-016-0816-6

Habib, A., & Hossain, M. (2013). CEO/CFO characteristics and financial reporting quality: A review. Researchin Accounting Regulation, 25(1), 88-100. https://doi.org/10.1016/j.racreg .2012.11.002

Hambrick, D. C., & Mason, P. A. (1984). Upper echelons: The organization as a reflection of its top managers. Academy of Management Review, 9(2), 193-206. https://doi.org/10.5465/ amr.1984.4277628

Henri, J. F. (2006). Management control systems and strategy: A resource-based perspective. Accounting, Organizations and Society, 31(6), 529-558. https:// doi.org/10.1016/j.aos.2005.07.001

Hiebl, M. R. (2014). Upper echelons theory in management accounting and control research. Journal of Management Control, 24(3), 223-240. Retrieved from https://link.springer.com/article/ 10.1007/s00187-013-0183-1

Horovitz, J. H. (1979). Strategic control: Anew task for top management. Long Range Planning, 12(3), 2-7. https://doi.org/10.1016/S0024-6301(79)80001-1

Johnson, R. A., Hoskisson, R. E., & Hitt, M. A. (1993). Board of director involvement in restructuring: The effects of board versus managerial controls and characteristics.Strategic Management Journal,14(S1), 33-50. https://doi.org/10.1002/smj.4250140905

Kleine, C., & Weißenberger, B. E. (2014). Leadership impact on organizational commitment: The mediating role of management control systems choice. Journal of Management Control, 24(3), 241-266. Retrieved from https://link.springer.com/article/10.1007/s00187-013-0181-3

Lacerda, R. T., Ensslin, L., & Ensslin, S. R. (2012). Uma análise bibliométrica da literatura sobre estratégia e avaliação de desempenho. Gestão & Produção, 19(1). Retrieved from http://www. scielo.br/pdf/gp/v19n1/a05v19n1

Laitinen, E. K. (2014). The association between CEO work, management accounting information, and financial performance: Evidence from Finnish top managers. Journal of Management Control, 25(3-4), 221-257. Retrieved from https://link.springer.com/article/10.1007/s00187-014-0197-3

Lee, J., Elbashir, M. Z., Mahama, H., & Sutton, S. G. (2014). Enablers of top management team support for integrated management control systems innovations. International Journal of Accounting Information Systems, 15(1), 1-25. https://doi.org/10.1016/j.accinf.2013.07.001

Merchant, K. A. (1981). The design of the corporate budgeting system: Influences on managerial behavior and performance. Accounting Review, 813-829. Retrieved from https://www.jstor.org/ stable/247203

Merchant, K. A. (1985). Organizational controls and discretionary program decision-making: A field study. Accounting, Organizations and Society, 10(1), 67-85. https://doi.org/10.1016/0361-3682(85)90032-7

Morelli, M., & Lecci, F. (2014). Management control systems (MCS) change and the impact of top management characteristics: The case of health care organisations. Journal of Management Control, 24(3), 267-298. Retrieved from https://link.springer.com/article/10.1007/s00187-013-0182-2

Naranjo-Gil, D., & Hartmann, F. (2006). How top management teams use management accounting systems to implement strategy. Journal of Management Accounting Research, 18(1), 21-53. https://doi.org/10.2308/jmar.2006.18.1.21

Naranjo-Gil, D., & Hartmann, F. (2007). How CEOs use management information systems for strategy implementation in hospitals. Health Policy, 81(1), 29-41. https://doi.org/10.1016/j.healthpol.2006.05.009

Naranjo-Gil, D., & Hartmann, F. (2007). Management accounting systems, top management team heterogeneity and strategic change. Accounting, Organizations and Society, 32(7-8), 735-756. https://doi.org/10.1016/j.aos.2006.08.003

Naranjo-Gil, D., Maas, V. S., & Hartmann, F. G. (2009). How CFOs determine management accounting innovation: An examination of direct and indirect effects. European Accounting Review, 18(4), 667-695. https://doi.org/10.1080/09638180802627795

Naranjo-Gil, D. (2016). The role of management control systems and top teams in implementing environmental sustainability policies. Sustainability, 8(4), 359. Retrieved from https://www.mdpi.com/2071-1050/8/4/359

Oppong, S. (2014). Upper echelons theory revisited: The need for a change from causal description to casual explanation. Management: Journal of Contemporary Management Issues, 19(2), 169-183. Retrieved from https://hrcak.srce.hr/133229

Pavlatos, O. (2012). The impact of CFOs' characteristics and information technology on cost management systems.Journal of Applied Accounting Research, 13(3), 242-254.https://doi.org/10.1108/09675421211281317

Reheul, A. M., & Jorissen, A. (2014). Do management control systems in SMEs reflect CEO demographics? Journal of Small Business and Enterprise Development, 21(3), 470-488. https://doi.org/10.1108/JSBED-04-2014-0059

Rose, K., Shuck, B., Twyford, D., & Bergman, M. (2015). Skunked: An integrative review exploring the consequences of the dysfunctional leader and implications for those employees who work for them. Human Resource Development Review, 14(1), 64-90. https://doi.org/10.1177/1534484314552437

Sánchez-Matamoros, J. B., Pinzon, P., & Espejo, C. (2014). Cambio en la contabilidad de gestióny agencia en embedded situations [Management accounting change and agency in embedded situations]. Revista Española de Financiación y Contabilidad [Spanish Journal of Finance and Accounting], 43(3), 241-265. https://doi.org/10.1080/02102412.2014.942153

Simons, R. (1990). The role of management control systems in creating competitive advantage: New perspectives. Accounting, Organizations and Society, 15(1-2), 127-143. Retrieved from https://link.springer.com/chapter/10.1007/978-1-4899-7138-8_28

Simons, R. (1991). Strategic orientation and top management attention to control systems. Strategic Management Journal, 12(1), 49-62. https://doi.org/10.1002/smj. 4250120105

Simons, R. (1994). How new top managers use control systems as levers of strategic renewal. Strategic Management Journal, 15(3), 169-189. https://doi.org/10.1002/smj.4250150301

Torraco, R. J. (2005). Writing integrative literature reviews: Guidelines and examples. Human Resource Development Review, 4(3), 356-367. https://doi.org/10.1177/1534484305278283

Wang, G., Holmes Jr, R. M., Oh, I. S., & Zhu, W. (2016). Do CEOs matter to firm strategic actions and firm performance? A meta-analytic investigation based on upper echelons theory. Personnel Psychology, 69(4), 775-862. https://doi.org/10.1111/peps.12140

Young, G. J., Charns, M. P., & Shortell, S. M. (2001). Top manager and network effects on the adoption of innovative management practices: A study of TQM in a public hospital system. Strategic Management Journal, 22(10), 935-951. https://doi.org/10.1002/smj.194

Zehnder, E (2012). A praga da incompetência [The plague of incompetence]. (Interview with Dr. Egon Zehnder, a famous global headhunter). Revista Veja [Veja Magazine], 2291(42), 17-19. São Paulo, Brazil: Editora Abril.