Interface entre orientação empreendedora, planejamento estratégico e orçamento: Configurações para o alto desempenho

Anderson Betti Frare; Vagner Horz; Marco Aurélio Gomes Barbosa; Ana Paula Capuano da Cruz

doi:10.14211/regepe.e1934

Authors

Anderson Betti Frare anderson_betti_frare@hotmail.com
Accounting department, Federal University of Santa Catarina, UFSC, Florianópolis, SC, Brazil
https://orcid.org/0000-0002-4602-7394
Vagner Horz vagnerhorz@gmail.com
Accounting department, Federal University of Rio Grande, FURG, Rio Grande, RS, Brazil.
https://orcid.org/0000-0002-7420-9750
Marco Aurélio Gomes Barbosa marcobarbosa@furg.br
Accounting department, Federal University of Rio Grande, FURG, Rio Grande, RS, Brazil.
https://orcid.org/0000-0002-5574-4168
Ana Paula Capuano da Cruz anapaulacapuanocruz@hotmail.com
Accounting department, Federal University of Rio Grande, FURG, Rio Grande, RS, Brazil.
https://orcid.org/0000-0002-6064-1614

DOI:

10.14211/regepe.e1934

Keywords:

Entrepreneurial orientation, Strategic planning and budget, Management control, Organizational performance, fsQCA.

Abstract

Study objective: To analyze and identify the configurations capable of promoting high organizational performance, based on the relationship between innovativeness, risk-taking, proactiveness and strategic planning and budget. Methodology/approach: Data collected by survey with companies linked to the Chamber of Commerce, belonging to one of the municipalities with the highest development rates in Brazil; and analyzed using the fuzzy-set Qualitative Comparative Analysis (fsQCA) technique. Main Results: The findings indicate that innovativeness is necessary and proactiveness is almost always necessary to promote high organizational performance. For this, three solutions (S) are sufficient: the presence of innovativeness and proactiveness (S1); the presence of innovativeness, risk-taking and strategic planning and budget (S2); and the absence of risk-taking, as well as strategic planning and budget (S3). Theoretical and Methodological Contributions: Theoretically, the findings add the budgetary perspective to the discussion on strategic planning, entrepreneurial orientation (EO) and performance. Relevance/originality: The study is relevant, as it permits the identification of the strategic planning and budget interface in detriment to EO elements, which is in accordance with the causal conditions that promote high performance. Social/management contributions: This study brings new meanings to the pertinence of the interface between entrepreneurial elements and the strategic planning and budget, highlighting possible configurations for organizations to reach a high performance level.

JEL CODE: L26, M10, M41

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Author Biographies

Anderson Betti Frare, Accounting department, Federal University of Santa Catarina, UFSC, Florianópolis, SC, Brazil

Anderson Betti Frare is a Ph.D. student in Accounting in the Accounting Department at the Federal University of Santa Catarina (UFSC). He holds a master's degree and a degree from the Federal University of Rio Grande (FURG). His areas of interest include management accounting, business administration and innovation.

Vagner Horz, Accounting department, Federal University of Rio Grande, FURG, Rio Grande, RS, Brazil.

Vagner Horz has a master's degree in Accounting from the Federal University of Rio Grande (FURG). He graduated from the Federal University of Santa Maria (UFSM). His areas of interest include management accounting, corporate governance and compliance.

Marco Aurélio Gomes Barbosa, Accounting department, Federal University of Rio Grande, FURG, Rio Grande, RS, Brazil.

Marco Aurélio Gomes Barbosa is an Accounting professor in the Accounting department at the Federal University of Rio Grande (FURG). He holds a Ph.D. and master's degree from the University of Vale do Rio dos Sinos (UNISINOS), and an undergraduate degree from the Federal University of Rio Grande (FURG). His areas of interest include management accounting, corporate governance and compliance.

Ana Paula Capuano da Cruz, Accounting department, Federal University of Rio Grande, FURG, Rio Grande, RS, Brazil.

Ana Paula Capuano da Cruz is a professor of Accounting in the Accounting department at the Federal University of Rio Grande (FURG). She holds a Ph.D. from the University of São Paulo (USP), a master's degree from the Federal University of Paraná (UFPR), and a degree from the Federal University of Rio Grande (FURG). His areas of interest include management accounting, business administration and innovation.

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