Cómo citar
Resumen
Purpose – This study aims to identify the combinations of MCS used in different strategic behaviors adopted by agro-industrial cooperatives.
Theoretical framework – Miles and Snow's strategic behavior model and Simons' management control systems model (1995).
Design/methodology/approach – A survey was carried out with 100 managers of agribusiness cooperatives in the dairy sector in the southern region of Brazil. Fuzzy set qualitative comparative analysis (fsQCA) was applied to the data collected
Findings – The results partially confirmed the propositions established in the study. Different combinations of belief systems, limits, diagnostic control and interactive control were observed depending on the cooperative's strategic, defender or prospective behaviors. Therefore, the control of the cooperative's strategy is achieved by combining the SCG, since its power lies in the joint use and its complementarity.
Research Practical & Social implications – The combined use of rigid and flexible controls allows agro-industrial cooperatives to simultaneously target the efficiency of operations and the pursuit of innovation.
Originality/value – By demonstrating that not all SCGs individually are relevant to different strategic behaviors, with evidence of equifinality in SCG combinations, the study denotes originality and contribution.
Keywords – Strategic behavior. Management control systems. Levers of control
Una vez aprobada la publicación del artículo, el/los autor/es cede/n los derechos de copyright a la Revista Brasileira de Gestão de Negócios – RBGN.
Es OBLIGATORIO que los autores envíen a la RBGN el formulario de Cesión de Derechos de Autor debidamente cumplimentado y firmado según el modelo: [Derechos de autor]
Las condiciones de la Cesión de Derechos de Autor indican que la Revista Brasileira de Gestão de Negócios – RBGN goza a título gratuito y en carácter definitivo de los derechos de autor patrimoniales de los artículos publicados por ella. A pesar de la Cesión de los Derechos de Autor, la RBGN faculta a los autores al uso de estos derechos sin restricciones.
Los autores se responsabilizan de los textos publicados en la RBGN.
La RBGN adopta el modelo de licencia CC-BY Creative Commons Attribution 4.0, permitiendo la redistribución y reutilización de los artículos garantizando que la autoría esté debidamente acreditada.