Sistema de mensuração de desempenho e inovação: o papel mediador da agilidade organizacional

Autores

  • Vagner Horz Universidade Federal do Rio Grande, Programa de Pós-Graduação em Contabilidade, Rio Grande, RS, Brasil
  • Marcia Zanievicz da Silva Universidade Regional de Blumenau, Programa de Pós-Graduação em Contabilidade e Administração, Blumenau, SC, Brasil

DOI:

https://doi.org/10.1590/1808-057x20262500.en

Palavras-chave:

sistema de mensuração de desempenho, agilidade organizacional, inovação, indústria de transformação

Resumo

O objetivo deste estudo foi examinar o efeito mediador da agilidade organizacional na relação entre o sistema de
mensuração de desempenho (SMD) e os diferentes tipos de inovação: incremental, radical e ambidestra, no contexto da
indústria de transformação. A relação entre SMD e inovação apresenta crescente interesse na literatura, especialmente
quanto às capacidades dinâmicas que possam elucidar o desenvolvimento de inovações. Nesse contexto, a agilidade
organizacional revela-se pertinente para compreender a relação entre o SMD e a inovação, na medida em que ambas
expressam e fomentam a habilidade organizacional que gera inovação. Esta pesquisa demonstra que o uso de SMD
interativo e a agilidade organizacional são fatores críticos para a inovação e o sucesso das organizações, em ambiente de
negócios caracterizado por rápidas mudanças e alta competitividade. Foi conduzida uma survey com 221 organizações
pertencentes à indústria de transformação, caracterizadas por elevado nível de inovação, empregando-se modelagem de
equações estruturais por mínimos quadrados parciais. Os resultados indicam associações positivas entre o uso do SMD
interativo e as inovações incrementais e ambidestras e evidenciam que a relação entre o uso do SMD interativo e os três
tipos de inovação (incremental, radical e ambidestra) é mediada pela agilidade organizacional. Em termos teóricos, ao
centrar a atenção na agilidade organizacional como mecanismo mediador entre o uso SMD interativo e os resultados
inovadores, lacuna ainda pouco investigada, contribui para a literatura de sistema de controle gerencial. Ao evidenciar a
agilidade organizacional como elo explicativo, o estudo avança ao demonstrar que o uso do SMD interativo transcende
uma função informacional, pois sustenta a capacidade das organizações de promover, simultaneamente, diferentes
oportunidades de inovação. Contribuições práticas demonstram que o uso de SMD interativo favorece o compartilhamento
contínuo de informações gerenciais e a coordenação organizacional, contribuindo para respostas ágeis às demandas do
ambiente competitivo e para iniciativas inovadoras.

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Arquivos adicionais

Publicado

2026-10-26

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Artigos

Como Citar

Horz, V., & Silva, M. Z. da. (2026). Sistema de mensuração de desempenho e inovação: o papel mediador da agilidade organizacional . Revista Contabilidade & Finanças, 37(102), e2500. https://doi.org/10.1590/1808-057x20262500.en