Sistemas de informação gerencial habilitantes e qualidade do desempenho de servidores públicos
DOI:
https://doi.org/10.1590/Palavras-chave:
teoria da troca social, sistemas de informação gerencial habilitantes, qualidade do desempenho, comprometimento com a funçãoResumo
Este artigo examina a influência de sistemas de informação gerencial (SIG) habilitantes na qualidade do desempenho de servidores públicos, mediada pelo comprometimento com a função. O estudo evidencia, à luz da teoria da troca social, que o uso de SIG habilitantes influencia positivamente a qualidade do desempenho de servidores públicos e que o comprometimento com a função medeia esta relação. A análise multigrupos revela que servidores com vínculo efetivo ou comissionado e com menor ou maior tempo de atuação apresentam efeitos distintos nessa relação. Os resultados apresentam implicações teóricas e práticas, ao apresentar evidências de que aspectos comportamentais, como o comprometimento com a função, ajudam a explicar o efeito de SIG habilitantes na qualidade do desempenho, e que aspectos pessoais, como o tipo de vínculo e o tempo de atuação, impactam de maneiras distintas a qualidade do desempenho de servidores públicos. Esses achados são relevantes para as políticas da instituição e para a qualidade da prestação de serviços aos cidadãos. A pesquisa traz novas evidências, tendo como lócus o setor público, sobre o papel dos SIG habilitantes na qualidade do desempenho dos servidores, com a interveniência do comprometimento com a função. Uma survey foi realizada com 252 servidores de uma instituição de defesa da ordem jurídica do Estado e para a análise dos dados se utilizou a modelagem de equações estruturais por mínimos quadrados parciais (PLS-SEM).
Downloads
Referências
Adler, P. S., & Borys, B. (1996). Two types of bureaucracy: Enabling and coercive. Administrative Science Quarterly, 41(1), 61-89. https://doi.org/10.2307/2393986
Ahrens, T., & Chapman, C. S. (2004). Accounting for flexibility and efficiency: A field study of management control systems in a restaurant chain. Contemporary Accounting Research, 21(2), 271-301. https://doi.org/10.1506/VJR6-RP75-7GUX-XH0X
Allen, N. J., & Meyer, J. P. (1990). The measurement and antecedents of affective, continuance and normative commitment to the organization. Journal of Occupational Psychology, 63(1), 1-18. https://doi.org/10.1111/j.2044-8325.1990.tb00506.x
Andersen, L. B., & Serritzlew, S. (2012). Does public service motivation affect the behavior of professionals? International Journal of Public Administration, 35(1), 19-29. https://doi.org/10.1080/01900692.2011.635277
Baarspul, H. C., & Wilderom, C. P. (2011). Do employees behave differently in public-vs private-sector organizations? A state-of-the-art review. Public Management Review, 13(7), 967-1002. https://doi.org/10.1080/14719037.2011.589614
Balfour, D. L., & Wechsler, B. (1990). Organizational commitment: A reconceptualization and empirical test of public-private differences. Review of Public Personnel Administration, 10(3), 23-40. https://doi.org/10.1177/0734371X9001000303
Bedford, D. S., Speklé, R. F., & Widener, S. K. (2022). Budgeting and employee stress in times of crisis: Evidence from the COVID-19 pandemic. Accounting, Organizations and Society, 101, 101346. https://doi.org/10.1016/j.aos.2022.101346
Beuren, I. M., & Santos, V. D. (2019). Enabling and coercive management control systems and organizational resilience. Revista Contabilidade & Finanças, 30(81), 307-323. https://doi.org/10.1590/1808-057x201908210
Bido, D. S., & Silva, D. (2019). SmartPLS 3: Specification, estimation, evaluation and reporting. Administração: Ensino e Pesquisa, 20(2), 488-536. https://doi.org/10.13058/raep.2019.v20n2.1545
Bisbe, J., Kruis, A. M., & Madini, P. (2019). Coercive, enabling, diagnostic, and interactive control: Untangling the threads of their connections. Journal of Accounting Literature, 43(1), 124-144. https://doi.org/10.1016/j.acclit.2019.10.001
Blau, P. M. (1964). Exchange and power in social life. Wiley.
Burney, L.L., Radtke, R.R., & Widener, S.K. (2017). The intersection of “bad apples” “bad barrels,” and the enabling use of performance measurement systems. Journal of Information Systems, 31(2), 25-48. https://doi.org/10.2308/isys-51624
Camilleri, E. (2006). Towards developing an organisational commitment - public service motivation model for the maltese public service employees. Public Policy and Administration, 21(1), 63-83. https://doi.org/10.1177/095207670602100105
Camilleri, E., & Van Der Heijden, B. I. (2007). Organizational commitment, public service motivation, and performance within the public sector. Public Performance & Management Review, 31(2), 241-274. https://doi.org/10.2753/PMR1530-9576310205
Chao, M. C., Jou, R. C., Liao, C. C., & Kuo, C. W. (2015). Workplace stress, job satisfaction, job performance, and turnover intention of health care workers in rural Taiwan. Asia-Pacific Journal of Public Health, 27(2), NP1827-NP1836. https://doi.org/10.1177/1010539513506604
Chapman, C. S., & Kihn, L. A. (2009). Information system integration, enabling control and performance. Accounting, Organizations and Society, 34(2), 151-169. https://doi.org/10.1016/j.aos.2008.07.003
Chenhall, R. H. (2003). Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2-3), 127-168. https://doi.org/10.1016/S0361-3682(01)00027-7
Cho, K. H., & Lee, S. H. (2001). Another look at public-private distinction and organizational commitment: A cultural explanation. The International Journal of Organizational Analysis, 9(1), 84-102. https://doi.org/10.1108/eb028929
Constituição da República Federativa do Brasil. (1988, 5 de outubro). https://www.planalto.gov.br/ccivil_03/constituicao/constituicao.htm
Conway, N., & Briner, R. B. (2002). A daily diary study of affective responses to psychological contract breach and exceeded promises. Journal of Organizational Behavior, 23(3), 287-302. https://doi.org/10.1002/job.139
Cook, K. S., Cheshire, C., Rice, E. R., & Nakagawa, S. (2013). Social exchange theory. In J. Delamater (Ed.), Handbook of social psychology (pp. 61-88). Kluwer Academic.
Coyle-Shapiro, J., & Kessler, I. (2000). Consequences of the psychological contract for the employment relationship: A large scale survey. Journal of Management Studies, 37(7), 903-930. https://doi.org/10.1111/1467-6486.00210
Cropanzano, R., Anthony, E. L., Daniels, S. R., & Hall, A. V. (2017). Social exchange theory: A critical review with theoretical remedies. Academy of Management Annals, 11(1), 479-516. https://doi.org/10.5465/annals.2015.0099
Cropanzano, R., & Mitchell, M. S. (2005). Social exchange theory: An interdisciplinary review. Journal of Management, 31(6), 874-900. https://doi.org/10.1177/0149206305279602
Emenda Constitucional n. 19, de 4 de junho de 1998. (1998). Modifica o regime e dispõe sobre princípios e normas da Administração Pública, servidores e agentes políticos, controle de despesas e finanças públicas e custeio de atividades a cargo do Distrito Federal, e dá outras providências. https://www.planalto.gov.br/ccivil_03/constituicao/emendas/emc/emc19.htm
Faul, F., Erdfelder, E., Buchner, A., & Lang, A. G. (2009). Statistical power analyses using G* Power 3.1: tests for correlation and regression analyses. Behavior Research Methods, 41(4), 1149-1160. https://doi.org/10.3758/BRM.41.4.1149
Felício, T., Samagaio, A., & Rodrigues, R. (2021). Adoption of management control systems and performance in public sector organizations. Journal of Business Research, 124, 593-602. https://doi.org/10.1016/j.jbusres.2020.10.069
Ferry, L., & Ahrens, T. (2017). Using management control to understand public sector corporate governance changes: Localism, public interest, and enabling control in an English local authority. Journal of Accounting & Organizational Change, 13(4), 548-567. https://doi.org/10.1108/JAOC-12-2016-0092
Gould-Williams, J., & Davies, F. (2005). Using social exchange theory to predict the effects of HRM practice on employee outcomes: An analysis of public sector workers. Public Management Review, 7(1), 1-24. https://doi.org/10.1080/1471903042000339392
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2022). A primer on partial least squares structural equation modeling (PLS-SEM) (3rd ed.). Sage.
Heggen, C., & Sridharan, V. G. (2021). The effects of an enabling approach to eco-control on firms’ environmental performance: A research note. Management Accounting Research, 50, 100724. https://doi.org/10.1016/j.mar.2020.100724
Hill, J., Kim, M., Oja, B. D., Kim, H. S., & Lee, H.-W. (2024). Innovation is the key: Identifying factors to increase career satisfaction and psychological well-being in millennial and generation Z sport employees. Sport, Business and Management, 14(3), 360-379. https://doi.org/10.1108/SBM-05-2023-0064
Hondeghem, A., & Perry, J. L. (2009). EGPA symposium on public service motivation and performance: Introduction. International Review of Administrative Sciences, 75(1), 5-9. https://doi.org/10.1177/0020852308099502
Jamal, M. (1984). Job stress and job performance controversy: An empirical assessment. Organizational Behavior and Human Performance, 33(1), 1-21. https://doi.org/10.1016/0030-5073(84)90009-6
Johansson-Berg, T., & Wennblom, G. (2023). If managers feel safe, budget control becomes enabling. Evidence from a large local government organization in Sweden. Journal of Public Budgeting, Accounting & Financial Management, 35(6), 154-179. https://doi.org/10.1108/JPBAFM-01-2023-0001
Jolly, P. M., Kong, D. T., & Kim, K. Y. (2021). Social support at work: An integrative review. Journal of Organizational Behavior, 42(2), 229-251. https://doi.org/10.1002/job.2485
Juana-Espinosa, S., & Rakowska, A. (2018). Public sector motivational practices and their effect on job satisfaction: Country differences. European Journal of Management and Business Economics, 27(2), 141-154. https://doi.org/10.1108/EJMBE-02-2018-0027
Kim, S. (2005). Individual-level factors and organizational performance in government organizations. Journal of Public Administration Research and Theory, 15(2), 245-261. https://doi.org/10.1093/jopart/mui013
Lei n. 8.112, de 11 de dezembro de 1990. (1990). Dispõe sobre o regime jurídico dos servidores públicos civis da União, das autarquias e das fundações públicas federais. https://www.planalto.gov.br/ccivil_03/leis/l8112cons.htm
Leung, V. T. Y., & Lin, P. M. C. (2022). The roles of multiple foci of employee commitments and job satisfaction on creative performance: A study of hotel chefs. International Journal of Hospitality Management, 101, 103107. https://doi.org/10.1016/j.ijhm.2021.103107
Lin, C. P., Liu, C. M., & Chan, H. T. (2022). Developing job performance: Mediation of occupational commitment and achievement striving with competence enhancement as a moderator. Personnel Review, 51(2), 750-769. https://doi.org/10.1108/PR-04-2020-0296
Lizote, S. A., Verdinelli, M. A., & Nascimento, S. D. (2017). Organizational commitment and job satisfaction: A study with municipal civil servants. Revista de Administração Pública, 51, 947-967. https://doi.org/10.1590/0034-7612156382
Ministério da Saúde / Conselho Nacional da Saúde (2016). Resolução n. 510, de 07 de abril de 2016. Dispõe sobre as normas aplicáveis a pesquisas em Ciências Humanas e Sociais [...]. https://bvsms.saude.gov.br/bvs/saudelegis/cns/2016/res0510_07_04_2016.html
Meyer, J. P., Allen, N. J., & Smith, C. A. (1993). Commitment to organizations and occupations: Extension and test of a three-component conceptualization. Journal of Applied Psychology, 78(4), 538-551. https://doi.org/10.1037/0021-9010.78.4.538
Meyer, J. P., & Morin, A. J. (2016). A person-centered approach to commitment research: Theory, research, and methodology. Journal of Organizational Behavior, 37(4), 584-612. https://doi.org/10.1002/job.2085
Meyer, J. P., Morin, A. J., & Vandenberghe, C. (2015). Dual commitment to organization and supervisor: A person-centered approach. Journal of Vocational Behavior, 88, 56-72. https://doi.org/10.1016/j.jvb.2015.02.001
Oliveira, K. P., Paula, M. T. M. S., Paiva, L. R. O., Andrade, K. O. F., & Coura, E. R. (2021). A estabilidade no setor público brasileiro: O que pensam os servidores públicos? Revista de Carreiras e Pessoas, 11(2), 283-304. http://dx.doi.org/10.23925/recape.v11i2.44754
Oyadomari, J. C. T., Duque, B., Nisiyama, E. K., Dultra-de-Lima, R. G., & Mendonça, O. R., Neto (2018). Use of management reports and performance of sales managers in an insurance company. Revista Contabilidade & Finanças, 29(78), 343-354. https://doi.org/10.1590/1808-057x201805970
Paillé, P., Grima, F., & Dufour, M. E. (2015). Contribution to social exchange in public organizations: Examining how support, trust, satisfaction, commitment and work outcomes are related. The International Journal of Human Resource Management, 26(4), 520-546. https://doi.org/10.1080/09585192.2012.654809
Podsakoff, P. M., MacKenzie, S. B., Lee, J.-Y., & Podsakoff, N. P. (2003). Common method biases in behavioral research: A critical review of the literature and recommended remedies. Journal of Applied Psychology, 88(5), 879-903. https://doi.org/10.1037/0021-9010.88.5.879
Qi, F., & Wang, W. (2018). Employee involvement, public service motivation, and perceived organizational performance: Testing a new model. International Review of Administrative Sciences, 84(4), 746-764. https://doi.org/10.1177/0020852316662531
Santos, V. & Beuren, I. M. (2023). How enabling and coercive control systems influence individuals’ behaviors? Analysis under the lens of construal level theory. Journal of Accounting & Organizational Change, 19(5), 667-688. https://doi.org/10.1108/JAOC-02-2022-0026
Steijn, B., & Leisink, P. (2006). Organizational commitment among Dutch public sector employees. International Review of Administrative Sciences, 72(2), 187-201. https://doi.org/10.1177/0020852306064609
Sungu, L. J., Weng, Q., & Kitule, J. A. (2019). When organizational support yields both performance and satisfaction: The role of performance ability in the lens of social exchange theory. Personnel Review, 48(6), 1410-1428. https://doi.org/10.1108/PR-10-2018-0402
Swailes, S. (2004). Commitment to change: Profiles of commitment and in-role performance. Personnel Review, 33(2), 187-204. https://doi.org/10.1108/00483480410518040
Taylor, J. (2007). The impact of public service motives on work outcomes in Australia: A comparative multi-dimensional analysis. Public Administration, 85(4), 931-959. https://doi.org/10.1111/j.1467-9299.2007.00686.x
Van Triest, S., Kloosterman, H., & Groen, B. A. (2023). Under which circumstances are enabling control and control extensiveness related to employee performance? Management Accounting Research, 59, 100831. https://doi.org/10.1016/j.mar.2023.100831
Wang, W., & Yang, X. (2015). Does informal participation increase job satisfaction in public organizations? A study on civil servants in Beijing, China. Public Personnel Management, 44(3), 356-374. https://doi.org/10.1177/0091026015586264
Wouters, M. & Wilderom, C. (2008). Developing performance-measurement systems as enabling formalization: A longitudinal field study of a logistics department. Accounting, Organizations and Society, 33(4-5), 488-516. https://doi.org/1 10.1016/j.aos.2007.05.002
Yousaf, A., Sanders, K., & Yustantio, J. (2016). High commitment HRM and organizational and occupational turnover intentions: The role of organizational and occupational commitment. The International Journal of Human Resource Management, 29(10), 1661-1682. https://doi.org/10.1080/09585192.2016.1256905
Downloads
Publicado
Edição
Seção
Licença
Copyright (c) 2025 Beatriz da Silva Pereira, Ilse Maria Beuren, Vanderlei dos Santos
Este trabalho está licenciado sob uma licença Creative Commons Attribution 4.0 International License.
O conteúdo do(s) artigo(s) publicados na RC&F são de inteira responsabilidade do(s) autores, inclusive quanto a veracidade, atualização e precisão dos dados e informações. Os autores cedem, antecipadamente, os direitos autorais à Revista, que adota o sistema CC-BY de licença Creative Commons. Leia mais em: https://creativecommons.org/licenses/.
A RC&F não cobra taxa para a submissão de artigos. A submissão de artigo(s) à RC&F implica na autorização do(s) autor(es) para sua publicação, sem pagamento de direitos autorais.
A submissão de artigos autoriza a RC&F a adequar o texto do(s) artigo(s) a seus formatos de publicação e, se necessário, efetuar alterações ortográficas, gramaticais e normativas.
