A influência da Incerteza Ambiental e dos Traços de Personalidade na mudança do Sistema de Controle Gerencial.

Abstract

Environmental uncertainties such as the pandemic influence organizations and directly impact their decision-making process, which forces managers to respond to these contingency factors seeking to improve their position in the environment. Organizations are necessarily composed of people who have personality traits with individual characteristics that may or may not impact the way in which managers will use the Management Control System in the face of contingency factors. In this sense, the present research had as main objective to analyze the influence of environmental uncertainty and personality traits in the change of the Management Control System. The study used as a basis the Contingency Theories and the Big Five Personality Factors, the Big-Five. As a research method, an experiment was used, having the 2 x 1 factorial configuration, which created 2 groups. The final sample consisted of 209 participants, made up of participants working in the areas of management/accounting. The instrument used was made available through a link on the Qualtrics® online platform, which randomly distributed them among the groups and printed instruments for face-to-face collection that had the same treatment in the distribution to ensure internal validity, where respondents voluntarily participated. , according to the pre-established experimental script. Descriptive statistics, the t test, the Analysis of Variance (ANOVA) and Post-hoc Tests, Multiple Linear Regression were used for data analysis. As for the findings, the results indicate that Environmental Uncertainty influences the change in the Management Control System. The study showed that Environmental Uncertainty influences the Change in the Management Control System. The study allows us to affirm that the personality traits evaluated together do not influence the change in the Management Control System, however, when evaluating the personality traits individually, the results indicate that the personality trait "Openness to Experience" influences the change. of the Management Control System. The results indicate that it is not possible to say that Environmental Uncertainty, moderated by Personality Traits, influence the Change in the Management Control System. The findings showed that environmental uncertainty and personality traits influence the change in the management control system.