Ambidestralidade organizacional e desempenho multidimensional: uma investigação de sua associação em escritórios contábeis brasileiros

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Data

2020-12-11

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Universidade Federal de Goiás

Resumo

The objective of this research was to identify the association between organizational ambidexterity and multidimensional performance in Brazilian accounting offices. Organizational ambidexterity can be conceptualized as an ability of organizations to balance exploration actions (research, experimentation, discoveries) and exploitation actions (improve, select), which are fundamental for the survival and prosperity of organizations. The research, by the adopted methodologies, is characterized as exploratory, quantitative, descriptive and transversal. The sample consisted of 207 offices that answered the questionnaire between July and August 2018. The research subject was the company manager. The results of the research proved the association between the constructs. The correlation test indicated a positive and significant effect (Pearson's r = 0.178, p <0.05). An expanded hypothesis test was performed and found that the association was positive in only two dimensions of multidimensional performance: variation in customer satisfaction (Pearson's r = 0.243, p <0.001) and delivery time of products and services to customers (r Pearson's = 0.242, p <0.001). The results also indicated that the average performance grows as companies evolve at the level of ambidexterity: embryonic, structured, semi-developed and developed.

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Ambidestralidade organizacional, Desempenho multidimensional, Organizações contábeis

Citação

MARTINS, Mariana Silva Liah. Ambidestralidade organizacional e desempenho multidimensional: uma investigação de sua associação em escritórios contábeis brasileiros. 2020. 15 f. Trabalho de Conclusão de Curso (Graduação) - Faculdade de Administração, Ciências Contábeis e Ciências Econômicas, Universidade Federal de Goiás, Goiânia, 2020.