Interface entre orientação empreendedora, planejamento estratégico e orçamento: Configurações para o alto desempenho
DOI:
https://doi.org/10.14211/regepe.e1934Palavras-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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