Levers of Control and Organizational Ambidexterity: Balancing Dynamic Tensions in Cooperatives

Authors

DOI:

https://doi.org/10.11606/issn.1982-6486.rco.2026.231489

Keywords:

Control Levers, Organizational Ambidexterity, Dynamic Tensions

Abstract

This study analyzes the relationship between the balance of the levers of control and organizational ambidexterity in cooperatives, based on data from 94 organizations collected through a questionnaire. The results show that a balanced use of the levers is associated with higher levels of ambidexterity, regardless of the field of activity. However, the strength of this relationship varies according to the ambidexterity model adopted. Both positive and negative levers influence organizational ambidexterity, but only the positive levers show potential for higher levels of ambidexterity. In addition, the study proposes an equation to measure the balance of the levers of control, contributing to the understanding and practical application of the concept in cooperative organizations.

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Published

2026-06-16

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How to Cite

Tavares, J. de C., & Lima Soares, J. (2026). Levers of Control and Organizational Ambidexterity: Balancing Dynamic Tensions in Cooperatives. Revista De Contabilidade E Organizações, 20, e231489. https://doi.org/10.11606/issn.1982-6486.rco.2026.231489