A adoção de controles gerenciais e sua influência nas emoções e comprometimento dos colaboradores com os controles de gestão em uma indústria do ramo lácteo no Oeste do Paraná

Abstract

One aim of Management Control Systems (MCS) is to align the employees’ behavior to the organizational goals, using formal and informal controls as a strategic alignment tool. Each worker understands the adoption of management control in different ways, as emotional characteristics that reflect in their organizational commitment influence them. This study aims to analyze the effects of MCS adoption on employees’ emotions and behavior. For this purpose, we considered these variables: MCS (formal and informal controls), emotional reactions (positive and negative affects), and organizational commitment. We used a quantitative approach to formulate hypotheses to support the literature review and the data analysis done by Structural Equation Models (SEM) using Partial Least Squares (PLS) and the software Smart PLS 4. We have collected the data by a survey on a dairy industry in the West of Paraná state. Our investigation revealed that informal controls, specifically cultural and personnel controls, significantly relate to workers’ emotions and organizational commitment, contrary to formal controls, namely, action and result controls, which do not demonstrate a significant relation to the same variables. Thus, the informal controls contribute to positive affect more significantly than formal controls. We also observed that the relationship between MCS and organizational commitment was not significant for most of the control systems, except cultural control, which is affected directly and positively; in other words, other variables than the controls precede the employee’s behavior. In addition, this research showed that the mediation of emotions in the relationship between control systems and commitment was insignificant, considering that the engagement is personal and unique to each individual. With these results, we conclude that the construction of the analysis model made it possible to validate the research hypotheses, contributing to expanding research related to MCS and their relationship with emotional aspects and organizational commitment.