Effect of collaboration on the relationship between social exchange and management control system design
DOI:
https://doi.org/10.11606/issn.1982-6486.rco.2024.219391Keywords:
Social exchange theory, Management control system, Design, CollaborationAbstract
The study aims to analyze the mediating effect of collaboration on social exchanges between managers in management control system design. A descriptive study was carried out with a quantitative approach by means of a survey, using a questionnaire. The population is made up of 423 companies listed on Brasil, Bolsa, Balcão (B3). The survey instrument was sent to managers through the SurveyMonkey platform. The final sample totaled 203 respondents. Structural equation modeling (SEM) was used to analyze the data. Propagation of the importance of behavioral, psychological, and social contexts in order to improve the relationship between organizations and managers, and therefore improve MCS design, contributing to organizational performance. The results show positive and significant direct relationships between social exchanges and MCS design. The results also indicate that collaboration has a mediating effect between the social exchanges between managers and MCS design. The study contributes to the literature by embracing SET concepts in a new research field, therefore presenting consistent results and expanding the framework of both SET and MCS.
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