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

Autores

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

DOI:

10.14211/regepe.e1934

Palavras-chave:

Orientação empreendedora, Planejamento estratégico e orçamento, Controle gerencial, Desempenho organizacional, fsQCA.

Resumo

Objetivo do estudo: Analisar e identificar as configurações capazes de promover o alto desempenho organizacional, a partir da relação entre comportamento inovador, assunção de riscos, proatividade, e planejamento estratégico e orçamento. Metodologia/abordagem: Dados coletados por survey com empresas vinculadas à Câmara de Dirigentes Lojistas, pertencentes a um dos municípios com os maiores índices de desenvolvimento do Brasil; e analisados pela técnica fuzzy-set Qualitative Comparative Analysis (fsQCA). Principais resultados: Os achados indicam o comportamento inovador é necessário e a proatividade é quase sempre necessária à promoção do alto desempenho organizacional. Para tanto, são suficientes três soluções (S): a presença de comportamento inovador e da proatividade (S1); a presença do comportamento inovador, da assunção de riscos, do planejamento estratégico e de orçamento (S2); e a ausência da assunção de riscos, do planejamento estratégico e de orçamento (S3). Contribuições teóricas: Teoricamente, os achados acrescentam a perspectiva de orçamento nas discussões sobre o planejamento estratégico, a orientação empreendedora (OE) e o desempenho. Relevância/originalidade: O estudo é relevante, pois permite identificar a interface do planejamento estratégico e o orçamento, em detrimento das posturas de OE, que é consonante às condições causais promotoras do alto desempenho. Contribuições sociais/para a gestão: Este estudo traz novas explicações para a pertinência da interface entre as posturas empreendedoras, o planejamento estratégico e o orçamento, evidenciando possíveis configurações para as organizações alcançarem o alto desempenho.

CLASSIFICAÇÃO JEL: L26, M10, M41

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Biografia do Autor

Anderson Betti Frare, Departamento de Contabilidade, Universidade Federal de Santa Catarina, UFSC, Florianópolis, SC, Brasil.

Anderson Betti Frare é doutorando em Contabilidade no departamento de Contabilidade da Universidade Federal de Santa Catarina (UFSC). Possui mestrado e graduação pela Universidade Federal do Rio Grande (FURG). Suas áreas de interesse incluem Contabilidade gerencial, gestão e inovação.

Vagner Horz, Departamento de Contabilidade, Universidade Federal do Rio Grande, FURG, Rio Grande, RS, Brasil.

Vagner Horz é mestre em Contabilidade pela Universidade Federal do Rio Grande (FURG). Possui graduação pela Universidade Federal de Santa Maria (UFSM). Suas áreas de interesse incluem Contabilidade gerencial, governança corporativa e compliance.

Marco Aurélio Gomes Barbosa, Departamento de Contabilidade, Universidade Federal do Rio Grande, FURG, Rio Grande, RS, Brasil.

Marco Aurélio Gomes Barbosa é professor de Contabilidade no departamento de Contabilidade da Universidade Federal do Rio Grande (FURG). Possui doutorado e mestrado pela Universidade do Vale do Rio dos Sinos (UNISINOS), e graduação pela Universidade Federal do Rio Grande (FURG). Suas áreas de interesse incluem Contabilidade gerencial, governança corporativa e compliance.

Ana Paula Capuano da Cruz, Departamento de Contabilidade, Universidade Federal do Rio Grande, FURG, Rio Grande, RS, Brasil.

Ana Paula Capuano da Cruz é professora de Contabilidade no departamento de Contabilidade da Universidade Federal do Rio Grande (FURG). Possui doutorado pela Universidade de São Paulo (USP), mestrado pela Universidade Federal do Paraná (UFPR), e graduação pela Universidade Federal do Rio Grande (FURG). Suas áreas de interesse incluem Contabilidade gerencial, gestão, inovação.

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