ABSTRACT Objective: through the recognition of how important a procedural approach is to the study of individual learning from errors, in this article, we propose and test a model of orientation to individual learning from one’s own error. Methods: by means of a survey questionnaire involving 298 Brazilian workers, we analyzed the data using partial least squares structural equation modeling (PLS-SEM). Results: we contribute to academic knowledge, first, by modeling and empirically identifying the relationships of positive influence between positive error orientation and error detection, and between error correction and individual learning from error; and second, by the identification of the significant practical importance of positive error orientation for error detection. Conclusions: we point out implications for investigations concerned with measuring more accurately the individual positive error orientation phenomenon, as well as those that seek to deepen the understanding of the influence of the organizational context on the direction of individual error orientation. As implications for managerial practice, we highlight positive error orientation as a promoter of learning in individuals, which means that managers should include, in the training programs, learning activities about situations of error in the workplace. Objective errors article ones one s Methods 29 workers PLSSEM. PLSSEM PLS SEM . (PLS-SEM) Results knowledge first detection second Conclusions phenomenon practice individuals include programs workplace 2 (PLS-SEM

ABSTRACT This paper investigates if planning and cost controls and strategically aligned performance indicators (SAPI) are necessary and sufficient conditions to achieve a high level of organizational performance (OP). This article fills a gap in research by investigating elements of the management control system as necessary and sufficient conditions to achieve high levels of OP. Our findings show the reduced importance of planning controls and the great importance of aligning priorities and indicators to achieve high levels of performance. The paper is helpful for the practitioners that have to choose what kind of management controls are priorities to achieve high levels of performance. Management control frameworks are helpful for the literature and the practice. Still, the practitioners cannot implement the whole set of these components, considering the restriction of time and contingency aspects. The companies must choose what kind of management controls they have to implement, considering the goal of achieving performance. We used a quantitative methodology based on contingency theory in a survey of 89 Brazilian firms. The relationships were tested using partial least squares structural equations modeling (PLS-SEM), and necessary condition analysis (NCA) was applied to identify the management controls that are sufficient and necessary conditions for superior performance. The results of our study suggest that a high level of strategically aligned indicators is necessary to achieve a high level of performance. Results also suggest the importance of aligning strategic priorities with appropriated performance indicators, primarily defended in the normative (balanced scorecard) and empirical literature. SAPI (SAPI OP . (OP) practice Still components aspects 8 firms PLSSEM, PLSSEM PLS SEM , (PLS-SEM) NCA (NCA balanced scorecard (OP (PLS-SEM

RESUMO Este artigo investiga se os controles de planejamento, de custos e indicadores de desempenho estrategicamente alinhados (IDEA) são condições necessárias e suficientes para alcançar um alto nível de desempenho organizacional (DO). Ele preenche uma lacuna na pesquisa ao investigar elementos do sistema de controle gerencial como condições necessárias e suficientes para alcançar altos níveis de DO. Os achados mostram uma menor importância dos controles de planejamento e uma maior importância de alinhar prioridades e indicadores para alcançar altos níveis de desempenho. Este artigo é útil para os profissionais que precisam escolher que tipo de controles gerenciais são prioritários para alcançar altos níveis de desempenho. As estruturas conceituais de controle gerencial são úteis para a literatura e a prática; todavia, os profissionais não conseguem implementar todo o conjunto desses componentes, considerando a restrição de tempo e aspectos contingenciais. As empresas têm que escolher quais tipos de controles gerenciais devem implementar, objetivando alcançar desempenho. Como método de pesquisa foi adotada uma abordagem quantitativa baseada na teoria da contingência com uma amostra de 89 empresas brasileiras. As relações foram testadas usando modelagem de equações estruturais por mínimos quadrados parciais (partial least squares structural equations modeling - PLS-SEM), e a análise de condição necessária (necessary condition analysis - NCA) foi aplicada para identificar os controles gerenciais que são condições suficientes e necessárias para um desempenho superior. Os resultados do estudo sugerem que um nível alto de indicadores alinhados estrategicamente está associado à obtenção de alto nível de desempenho. Também sugerem a importância de alinhar prioridades estratégicas com indicadores de desempenho adequados, defendidos principalmente na literatura normativa (balanced scorecard) e empírica. IDEA (IDEA DO . (DO) prática todavia componentes contingenciais 8 brasileiras partial PLSSEM, PLSSEM PLS SEM , PLS-SEM) necessary NCA superior adequados balanced scorecard empírica (DO PLS-SEM

Resumo Objetivo Propor e testar um modelo de transferência de aprendizagem em MBA, avaliando a influência da autonomia no trabalho, da cultura de aprendizagem e do cinismo organizacional sobre a transferência do aprendido. Referencial teórico Tendo por base a taxonomia de uso de Yelon, Ford e Bhatia (2014), foi desenvolvida e testada uma escala de transferência de aprendizagem estruturada em cinco dimensões: executar, avaliar, explicar, instruir e liderar. Metodologia Realizou-se uma pesquisa quantitativa com 306 alunos em fase de conclusão e egressos de cursos de MBA de escolas de negócio brasileiras. Os dados foram analisados com o uso da modelagem de equações estruturais com estimativa por mínimos quadrados parciais (PLS-SEM). Resultados Os resultados confirmaram que a cultura de aprendizagem influencia a transferência do aprendido, ao passo que a autonomia no trabalho e o cinismo organizacional não influenciam. Adicionalmente, analisou-se a influência de cinco variáveis de controle e duas delas tiveram efeitos fracos, mas significantes sobre a transferência do aprendido: idade e cargo do aluno. Implicações práticas e sociais da pesquisa Apesar do aumento nas pesquisas acadêmicas em transferência de aprendizagem nas últimas décadas e dos crescentes investimentos em ações de treinamento e desenvolvimento (T&D) pelas empresas em nível global, há uma escassez de estudos envolvendo programas educacionais de longa duração. Logo, este estudo é uma oportunidade de investigar como os alunos de MBA transferem o que aprenderam no curso para o contexto do trabalho. Contribuições Este estudo contribui para a teoria ao propor e testar uma escala multidimensional de transferência do aprendido. Os resultados também revelaram que os alunos usam o que aprenderam no MBA de diferentes maneiras, mostrando a contribuição desse programa para os indivíduos e para as organizações.

Abstract Purpose To propose and test a model of learning transfer in MBA, assessing the influence of job autonomy, learning culture, and organizational cynicism on learning transfer. Theoretical Framework Based on the taxonomy of use of Yelon, Ford, and Bhatia (2014), we developed and tested a learning transfer scale structured in five dimensions: perform, assess, explain, instruct and lead. Methodology We conducted a quantitative study with 306 students in the concluding phase and graduates of MBA courses of Brazilian business schools. The data were analyzed using partial least squares structural equations modeling (PLS- SEM). Results The results confirmed that learning culture influences learning transfer, while job autonomy and organizational cynicism do not influence it. In addition, we analyzed the influence of five control variables and two of them had weak but significant effects on learning transfer: age and job position of the student. Practical and Social Implications of the Research Despite the increase in academic research on learning transfer in recent decades and the growing investments in training and development (T&D) actions by companies at a global level, there is a lack of studies involving long-duration educational programs. So, this study presents an opportunity to investigate how MBA students transfer what they have learned in the course to the work context. Contributions This study contributes to the theory by proposing and testing a multidimensional learning transfer scale. The results also revealed that students use what they have learned in MBAs in different ways, showing the contribution of these programs to individuals and organizations.

ABSTRACT Objective: the accuracy of planning and control artifacts is fundamental for bringing assertiveness to the organizational management process. The utility of the artifacts is questioned when the desired accuracy is missing. This research aims to identify the relationship between the artifact structure, the market assumptions, and the accuracy of the performance variables with a view to adapting the artifact profile to the desired impact over performance accuracy. Methods: this is a quantitative study based on convenience sampling and the data analysis methods used were structural equation modeling and necessary condition analysis. Results: within a sufficiency logic, the results support adherence between the planning and control artifacts, but not their relationship with performance accuracy. However, when analyzing the necessity logic, the artifacts become a necessary condition for a high level of performance accuracy. Conclusions: we show that the planning and control structure is consistent for achieving accuracy, but defining the desired level of deviation tolerance is a fundamental condition for the efficiency level of the management process. The more demanding the organization is in terms of deviation tolerance, the greater the need for artifacts.

Abstract Purpose This study aims to investigate the influence of budgeting design characteristics on perceived budgeting usefulness, based on the enabling-coercive framework. Design/methodology/approach This paper develops a survey in one large publicly-listed Brazilian company that operates in the electric utility industry. The sample comprises 75 middle managers from different areas of this organization. This study uses structural equation modeling as the data analysis method. Findings The results indicate that internal and global transparencies determine middle managers’ perceptions of budgeting usefulness, while no relationship was found for repair capacity and flexibility characteristics. This paper shows that managers, when provided with global and internal transparencies and independently of their level discretion regarding target revisions or the reallocation of resources, perceive budgeting systems as being useful for decision-facilitating and decision-influencing roles. Practical implications The findings might be relevant for budgeting professionals to review or design the budgeting system in terms of dribbling potential flaws and increasing its use in the organization. Originality/value The study explores the multidimensionality of the enabling-coercive budgeting design construct. This study provides a theoretical contribution to the literature by showing that budget alignment, integration, learning and information sharing are relevant such that an organization could improve the assertiveness using budgeting systems. Besides, this paper provides an opposing view about the supposed relation between flexible budgeting design and budgeting usefulness. Frequently, some management directions are offered by the literature and no guarantee is provided in terms of the connection between the adoption and the usefulness of those mechanisms. Therefore, the findings shed more light on the practical developments in budgeting.

Abstract Prior literature has provided inconclusive evidence on the effects of family involvement in management (FIM) on family business (FB) performance. However, so far in the literature, there have been very few attempts to investigate FIM and family essence simultaneously as antecedents of FB performance. Therefore, we address this gap by studying how a stewardship-oriented culture (being a feature of FB essence) moderates the relationship between FIM and FB performance. We test our hypotheses with the Structural Equation Modeling technique using survey data in combination with archival data on a sample of 69 medium and large private Brazilian FBs. We find that a stewardship-oriented culture makes the relationship between a family CEO and FB performance weaker and observe that a stewardship has no moderating effect on the relationship between FIM and FB performance. These findings contradict prior literature on the beneficial role of stewardship in family-managed FB. Only in case of a nonfamily CEO, a stewardship-oriented culture positively moderates the relationship with FB performance. In addition, our study reveals a U-shaped nonlinear relationship between the level of FIM and FB performance, which is consistent with recent literature on the existence of faultlines derived from heterogeneous TMT and the impact on firm outcome.

Resumen El desaprendizaje se constituye en un mecanismo facilitador de la adquisición de nuevos aprendizajes y, por eso, representa un medio de lidiar con la resistencia personal en relación a los procesos de cambio organizacional. A pesar de la importancia que se concede a la cuestión, se argumenta que hay poco conocimiento empírico en la forma en la que opera, lo que colabora para que el abordaje al tema, en las investigaciones en organizaciones, sea conceptualmente confuso. De ese modo, esta investigación analiza lo que representa el desaprendizaje y su relación con el aprendizaje, desde la perspectiva de gerentes que han experimentado una situación de desaprendizaje de eventos de fusiones y adquisiciones. El método de estudio se basa en el análisis narrativo do relato de 20 gerentes de nivel medio y alto de empresas brasileñas de gran tamaño, todos los cuales experimentaron un evento de fusión y adquisición. Los resultados muestran que la mayor parte de los gestores experimentó algún desaprendizaje, que representó el camino por el cual la práctica de antiguos aprendizajes fue interrumpida, con el propósito de adaptación al nuevo contexto de trabajo. También, se observó que el desaprendizaje no necesariamente representa el olvido de aprendizajes previos, los cuales pueden ser mantenidos en el repertorio de conocimientos individuales. Para algunos gestores, sin embargo, el desaprendizaje puede llevar a la modificación de entendimientos previos sobre un determinado asunto. Por último, los resultados muestran que el desaprendizaje puede ocurrir sin que, necesariamente, nuevos aprendizajes ocurra. Este estudio contribuye a la comprensión más profunda de la naturaleza que rodea este fenómeno y los tipos asociados, así produciendo implicaciones para la investigación sobre el tema del aprendizaje gerencial.

Abstract Unlearning goes on to constitute a mechanism that facilitates the acquisition of new learning, and as such, represents a way for dealing with personal resistance in relation to processes of organizational change. In spite of the importance of the theme, it is argued that there exists little empirical understanding on the form through which unlearning operates, which collaborates toward the approach of the theme, in organizational research studies, being conceptually confusing. In this way, this research analyzes that which represents unlearning and its relationship with learning, from the perspective of managers that have experienced an unlearning situation from the events of mergers and acquisitions. The study method is based on a narrative analysis that is focused on reports from 20 managers from middle and top level of large sized Brazilian companies, all of which experienced a merger and acquisition event. The results show that a majority of managers have been through some kind of unlearning, which represented the way by which the practice of old learnings was interrupted, through the proposal of adaptation to the new work context. In addition, unlearning was noted not to necessarily represent the forgetting of prior learnings, which may themselves be maintained in the repertoire of individual knowledge. For some managers, however, unlearning can lead to the modification of previous understandings on a particular subject. Finally, the results show that unlearning may occur, without the need for the occurrence of any new learning. The study contributes toward the deeper understanding of the nature surrounding this phenomenon and associated types, thus producing implications to research on the theme concerning management learning.

Résumé Le désapprentissage devient un mécanisme qui facilite l’acquisition d’un nouvel apprentissage et, par conséquent, représente un moyen de faire face aux résistances personnelles par rapport aux processus de changement organisationnel. Malgré l’importance accordée à la question, on soutient qu’il y a peu de connaissances empiriques dans la façon dont elle fonctionne, ce qui contribue à rendre confuse l’approche de la question dans la recherche au sein des organisations sur le plan conceptuel. Ainsi, cette recherche analyse la représentation du désapprentissage et sa relation avec l’apprentissage, du point de vue des gérants qui ont vécu une situation de désapprentissage d’événements de fusions et acquisitions. La méthode d’étude est basée sur l’analyse narrative des comptes de 20 gérants de niveaux moyen et haut, de grandes entreprises brésiliennes, qui ont tous vécu une fusion et une acquisition. Les résultats montrent que la plupart des gestionnaires ont connu un certain désapprentissage, qui a représenté la voie par laquelle la pratique de l’ancien apprentissage a été interrompue, dans le but de s’adapter au nouveau contexte professionnel. Il a également été observé que le désapprentissage ne signifie pas nécessairement l’oubli d’un apprentissage antérieur, qui peut être maintenu dans le répertoire des connaissances individuelles. Pour certains gestionnaires, cependant, le désapprentissage peut mener à la modification des connaissances antérieures sur une question donnée. Enfin, les résultats montrent que le désapprentissage peut se produire sans qu’il y ait nécessairement de nouveaux apprentissages. Cette étude contribue à une meilleure compréhension de la nature de ce phénomène et des types associés, ce qui a des implications pour la recherche sur le thème de l’apprentissage en gestion.

Resumo Há um aumento do reconhecimento por parte das organizações da necessidade de reestruturar o trabalho em torno de equipes, proporcionando oportunidades para os membros aprenderem com os colegas por meio do diálogo e discussão. Este estudo teve como objetivo definir e operacionalizar o clima para a aprendizagem grupal (CAG) como um preditor dos comportamentos de aprendizagem grupal. CAG foi definido e operacionalizado como uma variável latente de segunda ordem com sete dimensões, de modo a obter validade de conteúdo, convergente e discriminante. A hipótese foi testada a partir de uma amostra de 217 trabalhadores que atuam em equipe, em uma organização de desenvolvimento e treinamento para o uso de softwares. A modelagem de equações estruturais revelou que o CAG tem forte relação com os comportamentos de aprendizagem grupal. Assim, a promoção de um CAG requer que a equipe perceba que tem: apoio da gestão; tempo suficiente para realizar o trabalho e aprender; controle sobre eventos organizacionais, possiblidade de iniciar uma ação e tomar decisões; oportunidades de aprender com os especialistas; acesso fácil a informações e orientações escritas e sentimento geral de satisfação com o local de trabalho.

Abstract There is increased recognition by the organizations of the need to restructure work around teams, thus providing opportunities for members to learn from colleagues through dialogue and discussion. In this study, our purpose was to define and to operationalize the group learning climate (GLC) as a predictor of the group learning behavior. We defined and operationalized GLC as a second order latent variable with seven dimensions, in order to obtain content validity, both convergent and discriminant. We tested this hypothesis with a sample of 217 workers who work as a team in an organization that develops software and provides training courses in software use. The structural equation modeling showed that the GLC has a strong correlation with the group learning behavior. Thus, the promotion of the GLC requires that the team realize that they have: management support; enough time to do the work and learn; control over organizational events; the possibility to initiate action and make decisions; opportunities to learn from experts; easy access to information and written guidelines, and a general feeling of satisfaction with the workplace.

Resumo O presente artigo teve como objetivo avaliar o uso da análise fatorial exploratória (AFE) nas pesquisas da área de Produção e Operações, discutindo a adequação de sua utilização. Foram analisados 97 artigos (61 internacionais e 36 nacionais), totalizando 140 aplicações da análise fatorial (AF), no período de 2010 a 2015. Verificou-se que, nos artigos internacionais, predomina o uso de técnicas confirmatórias e a aplicação da AFE para se avaliar o common method bias, ao passo que, nos artigos nacionais, a técnica foi utilizada com funções mais tradicionais, como, por exemplo, a avaliação da unidimensionalidade ou ainda a geração escores, para uso em outras técnicas. Apesar de os livros didáticos para o ensino de AFE focarem, exclusivamente, no uso da AFE de modo exploratório (identificar a quantidade e o significado dos fatores comuns), este uso tem sido o menos frequente nos artigos publicados, tanto nacionais como internacionais. Apurou-se, ainda, que, em quatro artigos nacionais, houve “destruição de teoria” ao se usar AFE, quando deveria ter sido utilizada a AF confirmatória. Estes resultados indicam que as pesquisas nacionais têm feito uso questionável da técnica, o que sugere a necessidade de discussão desse tema entre os acadêmicos, de forma a se difundirem as boas práticas.

Abstract This paper aims to assess the use of Exploratory Factor Analysis by Production and Operations researchers, discussing the adequacy of its application. We analyzed 97 papers published between 2010 and 2015 in the Production and Operations area -- of which 61 and 36 were published in international and Brazilian journals, respectively. These papers contain 140 different applications of Factor Analysis. The research shows that confirmatory techniques are prevalent in international papers, as well as exploratory techniques to evaluate the problem of common method bias. Conversely, the papers in Brazilian journals typically use the exploratory technique in more traditional ways, such as to confirm the unidimensionality of the construct, or still to generate scores for use in other statistical techniques. Despite the textbooks for the AFE teaching focus exclusively on the use of AFE in the exploratory mode (to identify the number and meaning of the common factors), this use has been less frequent in published articles, both national and international. Moreover, the research shows that the inappropriate use of exploratory (rather than confirmatory) factor analysis in four Brazilian papers resulted in the “destruction of theory”. These findings suggest that national research have been using exploratory factor analysis in a questionable way; in this sense we propose scholars discuss this topic in order to disseminate the good practices.

RESUMO As características distintivas das empresas familiares, como a influência exercida pela família, adicionam complexidade aos modelos de ciclo de vida organizacional. Esta pesquisa analisa a relação entre os estágios do ciclo de vida organizacional (Lester, Parnell, Carraher, & Pamell, 2003) e os elementos de influência da família na empresa no modelo F-PEC (Poder, Experiência e Cultura). O estudo foi desenvolvido por meio de amostra de 117 empresas familiares brasileiras, sem a participação de empresas com ações negociadas em bolsa, e tratamento estatístico por meio de modelo de equações estruturais. Como achados, pode-se dizer que os elementos do F-PEC foram parcialmente identificados na amostra. O poder indica o controle da empresa pela família; a experiência indica o papel das diferentes gerações; e a cultura, os valores dos controladores. Em particular, deve ser destacado que, no nascimento, o poder e a cultura têm papéis importantes; na maturidade, a experiência e a cultura se destacam; e, no rejuvenescimento, o poder e a cultura foram identificados como caracterizadores. Em termos de artigo exploratório, contribui para o entendimento das organizações, proporcionando indicações para o desenvolvimento de análises comparativas e a atuação sobre as variáveis que proporcionam o planejamento de migração para estágios mais desejáveis, como crescimento, maturidade e rejuvenescimento.

ABSTRACT The distinctive features of family firms, such as family influence, add complexity to organizational life-cycle models in terms of the different stages of development. This research analyzes the relationship between stages of the organizational life cycle proposed by Lester et al. (2003) and the elements of influence of the F-PEC family (power, experience, and culture). The study was developed through a sample of 117 Brazilian family companies, without the participation of companies with shares traded on the stock exchange, and employed statistical treatment of the data through a structural equation model. As a result, the elements of F-PEC were partially identified in the sample. Power indicates the control of the company by the family, experience indicates the role of the different generations, and culture indicates the values of the controllers. In particular, it should be pointed out that, at birth, power and culture play important roles; in maturity, experience and culture stand out, and in rejuvenation, power and culture have been identified as characteristic. As an exploratory analysis, the article contributes to the understanding of organizations, by indicating the development of comparative analyses and performance on the variables that provide migration planning to more desirable stages, such as growth, maturity, and rejuvenation.

RESUMEN Las características distintivas de las empresas familiares, como la influencia ejercida por la familia, agregan complejidad a los modelos de ciclo de vida organizacional. Esta investigación analiza la relación entre las etapas del ciclo de vida organizacional propuestas por Lester et al. (2003) y los elementos de influencia de la familia en la empresa del modelo F-PEC (Poder, Experiencia y Cultura). Este estudio se desarrolló a través de una muestra de 117 empresas familiares brasileñas -sin participación de empresas con acciones negociadas en bolsa-, y tratamiento estadístico por medio de modelo de ecuaciones estructurales. En lo que se refiere a resultados, se puede observar que los elementos del F-PEC fueron parcialmente identificados en la muestra. El poder indica el control de la empresa por la familia; la experiencia, el papel de las diferentes generaciones; y la cultura indica los valores de los controladores. En particular, debe destacarse que, en el nacimiento, el poder y la cultura tienen papeles importantes; en la madurez, la experiencia y la cultura se destacan y, en el rejuvenecimiento, el poder y la cultura se identifican como caracterizadores. El presente trabajo, como estudio exploratorio, contribuye al entendimiento de las organizaciones al proporcionar recomendaciones para el desarrollo de análisis comparativos y la actuación sobre las variables que propicien la planificación de migración a etapas más deseables, como crecimiento, madurez y rejuvenecimiento.

Abstract This research explores the innovation process in organizations based on the Management Control System (MCS). We examined the link between the diagnostic and interactive uses of management control systems and their association with the intensity of the innovation process. Motivations for the research are: (a) enhance the potentiality of the model by including variables that are external to the organization, and (b) offer an empirical emergent country perspective on innovation. The study is quantitative and the data were collected by means of a survey questionnaire involving a sample of 121 Brazilian companies. The analysis was supported by structural equation modeling. The contributions are: (a) enhancement of the model by including the influences exerted by external stimuli on the intensity of innovation, (b) confirmation of the utility of the model in an emergent country, and (c) despite the controversial literature, highlighting the importance of the interactive use of the Management Control Systems process, by offering an empirical perspective on innovation control. A positive implication of the findings relates to the use of a broader and not exclusively internal model to increase its potentiality, reflecting the organizational reality by including the dynamism of external stimuli and the innovation control perspective.

RESUMO O aumento da competitividade tem forçado as organizações a se adaptarem e reinventarem constantemente. Esse contexto implica diretamente em motivos encontrados pelos indivíduos para aprender, como resolver um problema ou executar uma nova tarefa, levando os mesmos a utilizarem diferentes estratégias no processo de aprendizagem. As estratégias podem ter um caráter informal, como pedir ajuda aos colegas, pesquisar material escrito, ou formal, como participar de cursos e programas de qualificação oferecidos pela empresa. Este estudo procura mensurar e compreender quais estratégias de aprendizagem são mais utilizadas de acordo com quatro motivos distintos identificados no local de trabalho. A amostra foi composta por 463 profissionais que atuam na linha de produção de uma empresa do ramo automotivo. Foram realizadas análises fatoriais confirmatórias para se garantir a validade e confiabilidade das medidas, posteriormente, os escores fatoriais foram utilizados nas comparações do uso de cada estratégia de aprendizagem para cada finalidade (testes de Kruskal-Wallis e Wilcoxon). Os resultados demonstraram que as estratégias utilizadas não diferem conforme as quatro finalidades apresentadas. Dentre as estratégias pesquisadas, a mais utilizada é a ajuda interpessoal e as menos utilizadas são a consulta a material escrito e a participação em cursos e programas de treinamento formais oferecidos pela empresa.

ABSTRACT The growth of competitiveness has forced organizations to adapt and reinvent themselves constantly. This context implies directly in reasons found by the individuals to learn, like solving problems or performing a new task, for example, leading them to use different strategies for the learning process. Learning strategies may be informal, like asking for help to colleagues or reading a technical material. It may be also formal, like attending courses and taking part in training programs offered by the company. This study aims to measure and understand which learning strategies are mostly used according to four different reasons identified in the workplace. The sample consisted of 463 workers from the production line in an automotive company. Confirmatory factor analysis was applied to ensure the validity and the reliability of the measures subsequently, the factor scores were used in the comparisons of the use of each learning strategy for each purpose (Kruskal-Wallis and Wilcoxon) factor analyzes were performed. The results showed that the learning strategies applied do not differ according to the four objectives presented. Among the surveyed strategies, the most used is interpersonal help-seeking whereas written help-seeking and participation in courses and training programs offered by the company are less applied.

RESUMEN El aumento de la competitividad ha obligado las organizaciones a adaptarse y reinventarse constantemente. Este contexto implica motivos directamente encontrados por los individuos a aprender a resolver un problema o realizar una nueva tarea, lo que lleva a utilizar diferentes estrategias en el proceso de aprendizaje. Las estrategias pueden tener un carácter informal, como pedir ayuda a los colegas, la escritura de investigación, formales o materiales, como la participación a cursos y programas de formación ofrecidos por la empresa. Esta pesquisa busca medir y comprender que estrategias de aprendizaje son los más utilizados de acuerdo a cuatro razones distintas identificadas en el lugar de trabajo. La muestra estuvo compuesta por 463 profesionales que trabajan en la línea de producción del sector de la automoción. Para asegurar la validez y fiabilidad de las medidas, se utilizó el análisis factorial confirmatorio, y, más tarde, los resultados en las comparaciones de la utilización de cada estrategia de aprendizaje para cada finalidade se realizaron (Kruskal-Wallis y Wilcoxon) análisis de los factores. Los resultados mostraron que las estrategias utilizadas no son diferentes de acuerdo com las cuatro razones pesquisadas. Entre las estrategias estudiadas, la más utilizada es la ayuda interpersonal y son menos utilizados las consultas a material escrito y la participación en cursos ofrecidos por la empresa.

Resumo Este artigo apresenta uma relação empírica entre exploração, explotação e mecanismos de coordenação organizacional, classificados como centralização de tomada de decisão, formalização e conectividade. Para analisar os resultados desta survey, nós utilizamos duas técnicas: Principal Component Analysis (PCA) e Partial Least Squares Path Modeling (PLS-PM). Nossa análise foi baseada nas respostas de 249 gestores de empresas localizadas no Brasil (amostragem por conveniência). Contrário às nossas expectativas, centralização e explotação se associaram com sinal negativo. Nossos dados revelaram que a formalização se associou positivamente com explotação. Embora a relação entre formalização e exploração tenha sido considerada significante, o resultado foi contrário à hipótese de pesquisa enunciada. Os relacionamentos entre conectividade e explotação e conectividade com exploração foram considerados positivos e significantes. Este relacionamento significa que quanto mais aumenta a conectividade, maior é a probabilidade de ocorrer exploração e explotação.

Abstract This paper presents an empirical relationship among exploration, exploitation, and organizational coordination mechanisms, classified as the centralization of decision-making, formalization, and connectedness. In order to analyze the findings of this survey, we used two techniques: Principal Component Analysis (PCA) and Partial Least Squares Path Modeling (PLS-PM). Our analysis was supported by 249 answers from managers of companies located in Brazil (convenience sampling). Contrary to expectations, centralization and exploitation were negatively associated. Our data supports the research hypothesis that formalization is positively associated with exploitation. Although the relationship between formalization and exploration were significant, the result is contrary to the research hypothesis that we made. The relationships among connectedness and exploitation, and connectedness and exploration were both positive and significant. This relationship means that the more connectedness increases, the higher the likelihood of exploitation and exploration.

Resumo Fundamentado nas lideranças transformacional e transacional (Bass, 2008) e no modelo de alavancas de controle de Simons (1995), este estudo explora o estilo de liderança como um antecedente da definição de uso do sistema de controle gerencial (SCG) e o papel de seus diferentes tipos de uso na inovação tecnológica. A pesquisa foi operacionalizada por meio de um levantamento com 164 empresas, e os dados foram tratados com emprego da técnica de modelagem de equações estruturais. A liderança transformacional foi comprovada como um antecedente do uso interativo do SCG e do sistema de crenças. Os sistemas de crenças, interativo e de restrições, influencia positivamente a inovação tecnológica. Significa que as empresas que buscam inovar em seus produtos e processos devem investir: (a) na comunicação de valores e nos objetivos relacionados à inovação; (b) em discussões que envolvam diferentes áreas e membros do negócio, considerando inclusive a possibilidade de interagir com agentes externos à empresa; e, ainda, (c) no estabelecimento de limites que especifiquem um campo de ação para os colaboradores, fornecendo foco e gerando condições para que as ações pretendidas sejam desenvolvidas. Esta pesquisa expande o conhecimento sobre SCG indicando suas formas de uso para promover a inovação e obter renovação estratégica.

Abstract Based on transformational and transactional leadership (Bass, 2008) and on the Simons' (1995) levers of control model, this study explores leadership style as an antecedent of the definition of management control system (MCS) use and the role of its different usage types in technological innovation. The research was operationalized by a survey of 164 companies and data were analyzed using structural equation modeling. Transformational leadership was confirmed as an antecedent of the interactive use of MCS and beliefs systems. Belief, interactive and boundary systems positively influence technological innovation. This means that organizations seeking to innovate in products and processes should invest in: (a) the communication of values and goals related to innovation, (b) discussions involving different areas and members of the business, including considering the possibility of interaction with external agents, and also (c) the establishment of boundaries that specify a field of action for employees, providing focus and creating conditions for development of intended actions. This research expands the knowledge about management control, indicating the ways in which organizations use their MCS to promote innovation and obtain strategic renewal.