Carolina Venturini Marcelino
Doctorate – Management Control System: the role of Levers of Control in the Psychological Capital and its impacts on job satisfaction and organizational commitment
Advisor: Prof. Dr. Fabio Frezatti
Comission: Profs. Drs. Tania Casado, Franciele Beck and José Carlos Tiomatsu Oyadomari
Class: 217, FEA-5
The understanding of the influence that the Management Control System (MCS) exerts on the employees is of paramount importance for the company to achieve its objectives. However, the focus of research on the effects of MCS on individuals has had a strong incidence on dysfunctional behavior (Birnberg, Turopolec, & Young, 1983; Chenhall, 2006; Hartmann, 2000). Therefore, there is a need for a new look at MCS, emphasizing how MCS can enhance individuals' potential by making them strive for the organization to achieve its intended goals. Thus, this thesis investigates the relationships between the Management Control System, the Psychological Capital and job satisfaction and the organizational commitment. Based on the Levers of Control framework of Simons (1995), this study hypothesizes a positive association between MCS and Psychological Capital, which is defined as a positive psychological state of an individual that emphasizes the development of individual forces, characterized by self-efficacy, hope, optimism and resilience. In addition, was investigated the hypothesis that there is a positive association between Psychological Capital and job satisfaction and organizational commitment. To achieve the research objectives, a survey single entity was conducted in a large Brazilian company in the food sector. Two techniques of data collection, questionnaire and interviews, were used in order to obtain a broad analysis of the phenomena to be studied. The interviews were conducted with twelve directors and managers of the company, with the objective of seeking a deeper understanding of the company's management control system in order to aggregate additional information about the quantitative findings. The questionnaire was applied to a sample of 132 respondents from a population of 404, comprising managers and coordinators from various areas of the organization. The data collected by the survey were submitted to statistical techniques of descriptive analysis and analysis of structural equations (PLS-SEM). The results indicated that there is a strong association between MCS and Psychological Capital, which, in turn, is related to job satisfaction and organizational commitment. This result is relevant, by empirically demonstrating how the Management Control System can improve individuals' potential, since Psychological Capital produces motivation and perseverance towards achieving goals by promoting desirable attitudes and behaviors and helping to placate undesirable attitudinal and behavioral outcomes (Avey, Reichard, et al., 2011; Luthans et al., 2015), contributing to the organization gaining competitive advantage.
*Abstract provided by the author