Innovation in Santa Catarina’s industries: exploring the relationship between contingency factors and management control systems

Authors

  • Ana Caroline Romão da Silva Universidade Federal de Santa Catarina - UFSC https://orcid.org/0000-0001-5478-5438

    Doutoranda em Contabilidade pela Universidade Federal de Santa Catarina - UFSC. Mestra em Contabilidade pela Universidade Federal de Santa Catarina, UFSC. Graduada em Contabilidade pela Universidade Federal de Santa Catarina, UFSC.
  • Alcindo Cipriano Argolo Mendes Universidade Federal de Sergipe - UFS https://orcid.org/0000-0002-1999-7117

    Doutor em Ciências Contábeis pela Universidade Federal de  Santa Catarina - UFSC. Mestre em Ciências Contábeis pela FUCAPE Business School. Graduado em Ciências Contábeis pela FIPAG. Professor associado do Departamento de Ciências Contábeis (DCC) da Universidade Federal de Sergipe - UFS.
  • Carlos Eduardo Facin Lavarda Universidade Federal de Santa Catarina - UFSC https://orcid.org/0000-0003-1498-7881

    Doutor em Contabilidade pela Universitat de Valencia - UV. Mestre em Ciências Contábeis pela Universidade do Vale do Rio dos Sinos - UNISINOS. Graduado em Ciências Contábeis e Administração pela  Universidade Federal de Santa Maria - UFSM. Professor do Departamento de Ciências Contábeis na  Graduação e Pós-Graduação, Universidade Federal de  Santa Catarina, UFSC.

DOI:

https://doi.org/10.18800/contabilidad.202501.004

Keywords:

Management control systems, Innovation, Prospecting Strategy, Environmental uncertainty

Abstract

This study aims to analyze the manner in which contingency factors have an influence in the application of management control systems based on Simons’ Levers of Control model (1995) and, consequently, its impact on innovation in Santa Catarina’s industries. To such aim, a descriptive and quantitative research was carried out with 79 industries from different sectors from Santa Catarina; descriptive statistics and structural equation models were employed for data analysis. Findings revealed that the interactive use of SGC prevails when aiming at fostering product and process innovation, while the diagnostic use did not show a significant influence. In addition, it was evidenced that no relationship existed between the environmental uncertainty and the interactive use or SGC diagnosis. Finally, findings reveal that organizational practices, such as SGC use and innovation, are implemented by the analyzed companies, not considering external factors like the market, politics and customers.

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Published

2025-07-07

How to Cite

Romão da Silva, A. C., Cipriano Argolo Mendes, A., & Facin Lavarda, C. E. (2025). Innovation in Santa Catarina’s industries: exploring the relationship between contingency factors and management control systems. Contabilidad Y Negocios, 20(39), 103–124. https://doi.org/10.18800/contabilidad.202501.004

Issue

Vol. 20 No. 39 (2025)

Section

Artículos

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.