Abstract Purpose This study aims to analyze the effects of interorganizational cost management and opportunism on the reflexes of relational norms on satisfaction with interorganizational cooperation in franchised companies. The collective synergy arising from these relationships mainly seeks to increase competitiveness and commercial development. Windolph and Moeller observed that interorganizational cost management increases satisfaction in the relationship with partners, while relational norms attenuate the negative effect on supplier satisfaction. Design/methodology/approach A survey was carried out with managers of franchised companies in the food industry. The managers were identified on the social network Linkedin. After that, an invitation was sent to participate in the research. A total of 88 valid responses were obtained. The questionnaire consists of 40 extracted assertions. A pre-test was carried out to verify the comprehensibility of the wording of the assertions. Structural equation modeling with partial least squares (PLS-SEM) was used for data analysis. For analysis, validation and adequacy tests of the model were carried out, and executed in the software SmartPLS. Findings Survey results reveal that interorganizational cost management increases franchisor relationship satisfaction. Relational social norms mitigate the negative effect of opportunism on satisfaction with cooperation. And interorganizational cost management plays an important role in the relationship between relational norms and satisfaction with cooperation between franchisor and franchisees. Research limitations/implications However, limitations resulting from the methodological design of the research must be considered in the interpretation of the results, at the same time that they provide opportunities for new research. As for the methodological aspects, the study cannot be generalized to other branches of companies, because it is a sector with franchises with specific characteristics. It should also be considered that the study was limited to investigating the proposed model, but other constructs can be observed in the literature. Finally, to empirically assess the constructs of the theoretical model, research instruments from studies other than those considered here can be used. Practical implications This study contributes with relevant literature and the management practice of interorganizational cooperation by empirically demonstrating the importance of interorganizational cost management as a management control mechanism and to mitigate the effects of opportunism between franchisor and franchisees. Social implications It also contributes to the inclusion of social norms in the relationship between franchisor and franchisees with a view to increasing franchisee satisfaction with their franchisor, which also aims to mitigate the impacts of opportunism in this relationship. It contributes to the social order, as they reveal ways to mitigate possible conflicts between franchisor and franchisee and generate greater transparency in the relationship. Originality/value This study is justified by the fact that it investigates relational aspects of cooperation between franchisor and franchisees, a form of interorganizational cooperation that is growing in the market. It is also justified by highlighting the importance of interorganizational cost management as a means of mitigating the opportunistic effects between franchisor and franchisees, proving to be an important management mechanism. Research is especially important because interorganizational strategies have been spreading in corporate environments (Dekker, Ding & Groot, 2016) and the maintenance of the relationship is dependent on satisfaction with cooperation.

The objective of the study is to analyze the relationship between the strategy formation process and the diagnostic and interactive use of the management control system moderated by the organizational culture. It is a descriptive research with a quantitative approach, through a survey. For the data collection, a questionnaire was used, with 78 answers from small and medium hotels in Brazil, for the analysis was used the technique of structural equations (SEM). The results show that the relationship between planned strategy and diagnostic use has a significant relationship, while the relationship between planned strategy and interactive use was not significant. The results indicate that when managers adopt the planned strategy the SCG will be used in a more diagnostic way, whereas when adopting the emerging strategy they tend to use SCG in a more interactive way. It is concluded that the organizational culture does not moderate the relation between intended and emerging strategy in the use of the management control system in small and medium hotels. The study contributes to the inclusion of moderation of the organizational culture in the relationship between the process of strategy formation and the diagnostic and interactive use of the SCG. It also contributes by showing the importance to small and medium hotels of the use of SCG and its strategies.

El objetivo del estudio es analizar la relación entre el proceso de formación de estrategias y el uso diagnóstico e interactivo del sistema de control gerencial moderado por la cultura organizacional. Se trata de una investigación descriptiva con abordaje cuantitativo por medio de un survey. Para la recolección de los datos se utilizó un cuestionario con 78 respuestas de pequeños y medianos hoteles de Brasil y para el análisis se utilizó la técnica de ecuaciones estructurales (SEM). Los resultados muestran que la relación entre la estrategia planeada y el uso diagnóstico es significativa, y la relación entre la estrategia planeada y el uso interactivo no presenta significancia. Los resultados indican que cuando los gestores adoptan la estrategia planeada el SCG será utilizado de forma más diagnóstica, mientras que cuando adoptan la estrategia emergente tienden a usar el SCG de forma más interactiva. Se concluye que la cultura organizacional no modera la relación entre estrategia pretendida y emergente en el uso del sistema de control gerencial en pequeños y medianos hoteles. El estudio contribuye a la inclusión de la moderación de la cultura organizacional en la relación entre el proceso de formación de estrategias y el uso diagnóstico e interactivo del SCG. También contribuye demostrando a pequeños y medianos hoteles la importancia del uso del SCG y sus estrategias.

Resumen Este estudio analiza la asociación del uso diagnóstico y interactivo de medidas de evaluación del desempeño con la disminución de la ambigüedad de papeles y el aumento de empoderamiento psicológico de los gestores. La encuesta se realizó en una cooperativa agroindustrial, en la que 52 gestores respondieron al cuestionario basado en el estudio de Marginson, McAulay, Roush y Van Zijl (2014). Los resultados del modelado de las ecuaciones estructurales muestran que el uso diagnóstico e interactivo de las medidas de evaluación del desempeño no está asociado con el empoderamiento psicológico. Sin embargo, se confirma que el desempeño gerencial de los gestores es afectado por la ambigüedad de papeles. Códigos JEL: M14, M41

Abstract This study analizes the association of the diagnostic and interactive use of performance assessment measures with the decreased role ambiguity and increased psychological empowerment of managers. Survey research was conducted in an agro-industrial cooperative, in which 52 managers answered the questionnaire based on the study of Margin- son, McAulay, Roush and Van Zijl (2014). The results of modeling of structural equations show that the diagnostic and interactive use of the performance assessment measures is not associated with psychological empowerment. However, it is confirmed that managerial performance of the managers is affected by role ambiguity. JEL Codes: M14, M41

Resumo Este estudo analisa a associação do uso diagnóstico e interativo de medidas de avaliação de desempenho com a diminuição da ambiguidade de papéis e o aumento do empoderamento psicológico de gestores. Pesquisa de levantamento foi realizada em uma cooperativa agroindustrial, na qual 52 gestores responderam o questionário baseado no estudo de Marginson, McAulay, Roush e Van Zijl (2014). Os resultados da modelagem de equações estruturais mostram que o uso diagnóstico e interativo das medidas de avaliação de desempenho não está associado com empoderamento psicológico. Porém, se confirma que o desempenho gerencial dos gestores é afetado pela ambiguidade de papéis. Códigos JEL: M14, M41