Sistemas de controle gerencial e gestão da inovação

Abstract

The objective of this research was to determine whether each of the control systems in Simons’ fra-mework (beliefs, boundary, diagnostic, and interactive) is distinctly related to different types of inno-vation—incremental and radical—within the context of cooperatives. Data were collected through questionnaires administered to a sample of 94 cooperatives in the state of Goiás, and the analysis was conducted using correlation tests and simple linear regression. The results indicate that both delimiting and facilitating control systems contribute to both forms of innovation—incremental and radical. Furthermore, evidence suggests that the nature and emphasis of these relationships are in-fluenced by the sector of activity and the geographical clustering of the cooperatives. These findings contribute to the ongoing discussion on the relationship between management control systems and innovation, highlighting that such relationships may vary depending on organizational structure.