Efeitos interativos dos controles gerenciais, das avaliações cognitivas e reações emocionais no comprometimento afetivo
DOI:
https://doi.org/10.17524/repec.v15i3.2762Palavras-chave:
Sistema de Controle Gerencial; Avaliação Cognitiva; Reações Emocionais; Comprometimento Afetivo.Resumo
Objetivo: O objetivo do estudo foi analisar os efeitos dos controles gerenciais (CG) no comprometimento afetivo por meio das avaliações cognitivas e reações emocionais. Os controles gerenciais são representados neste estudo por 4 tipos de controle: resultado, ação, pessoal e cultural.
Método: A pesquisa foi realizada por meio de um quase-experimento, com 252 estudantes de graduação da área de gestão e conduzida por quatro cenários simulados, que representaram a adoção dos controles gerenciais. A abordagem foi quantitativa e utilizou-se para análise dos dados a modelagem de equações estruturais, com estimação dos Mínimos Quadrados Parciais (PLS-SEM).
Resultados: O estudo fornece evidências de que cada tipo de controle gerencial é percebido pelos empregados de forma distinta, sendo os controles culturais e de pessoal percebidos de forma mais positiva do que os controles de resultado e de ação. Além disso, quando os indivíduos avaliaram e sentiram os controles de forma positiva, o impacto sobre o comprometimento afetivo foi significativamente maior. Por outro lado, quando avaliaram e sentiram os controles de forma ameaçadora, estes reduziram de forma significativa o comprometimento afetivo.
Contribuição: O estudo contribui para a literatura ao mostrar que os indivíduos reagem de forma distinta à adoção de controles de resultado, ação, pessoal e cultural. Traz à tona a discussão de que embora os controles gerenciais sejam importantes para influenciar comportamento, é preciso avançar no entendimento sobre o efeito de cada tipo de controle
Palavras-chave: Controles gerenciais; Avaliação cognitiva; Reações emocionais; Comprometimento afetivo.
Referências
Aguiar, A. B. (2017). Pesquisa experimental em contabilidade: propósito, desenho e execução. Advances in Scientific and Applied Accounting, 10(2), 224-244.
Ansari, S. L. (1977). An integrated approach to control system design. Accounting, organizations and society, 2(2), 101-112.
Ashkanasy, N. M., & Humphrey, R. H. (2011). Current emotion research in organizational behavior. Emotion review, 3(2), 214-224.
Basch, J., & Fisher, C. D. (1998). Affective events-emotions matrix: A classification of work events and associated emotions (pp. 1-20). Bond University.
Basnet, B. J. (2018). Total Quality Management Practices on Employees’ Job Involvement in Nepalese Manufacturing Industry. Pravaha, 24(1), 18-30.
Birnberg, J. G., & Ganguly, A. R. (2012). Is neuroaccounting waiting in the wings? An essay. Accounting, Organizations and Society, 37(1), 1-13.
Bouillon, M. L., Ferrier, G. D., Stuebs Jr, M. T., & West, T. D. (2006). The economic benefit of goal congruence and implications for management control systems. Journal of Accounting and Public Policy, 25(3), 265-298.
Briner, R. B., & Kiefer, T. (2009). Whither psychological research into emotion at work? Feeling for the future. International Journal of Work Organisation and Emotion, 3(2), 161-173.
Chenhall, R. H. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, organizations and society, 28(2-3), 127-168.
Chenhall, R. H., & Moers, F. (2015). The role of innovation in the evolution of management accounting and its integration into management control. Accounting, organizations and society, 47, 1-13.
Christ, M. H., Sedatole, K. L., Towry, K. L., & Thomas, M. A. (2008). When formal controls undermine trust and cooperation. Strategic finance, 89(7), 39.
Christ, M. H., Emett, S. A., Summers, S. L., & Wood, D. A. (2012). The effects of preventive and detective controls on employee performance and motivation. Contemporary Accounting Research, 29(2), 432-452.
Christ, M. H., Emett, S. A., Tayler, W. B., & Wood, D. A. (2016). Compensation or feedback: Motivating performance in multidimensional tasks. Accounting, Organizations and Society, 50, 27-40.
George, J. M. (1989). Mood and absence. Journal of applied psychology, 74(2), 317.
Cobb, A. T., Wooten, K. C., & Folger, R. (1995). Justice in the making: Toward understanding the theory and practice of justice in organizational change and development. Research in organizational change and development, 8(1), 243-295.
CSIKSZENIMIHALYI, M., & Larson, R. (1987). Validity and reliability of the experience sampling method. The Journal of nervous and mental disease, 175(9), 526-536.
Dutton, J. E., Ashford, S. J., O’neill, R. M., Hayes, E., & Wierba, E. E. (1997). Reading the wind: How middle managers assess the context for selling issues to top managers. Strategic management journal, 18(5), 407-423.
Eisenberger, R., Fasolo, P., & Davis-LaMastro, V. (1990). Perceived organizational support and employee diligence, commitment, and innovation. Journal of applied psychology, 75(1), 51.
Fornell, C. (1985). A second generation of multivariate analysis: Classification of methods and implications for marketing research.
Fredrickson, B. L. (1998). What good are positive emotions?. Review of general psychology, 2(3), 300-319.
Frijda, N. H. (1986). The emotions. Cambridge University Press.
Fridja, N. H. (1993). Moods, emotion episodes, and emotions. Handbook of emotions.
Fugate, M., Harrison, S., & Kinicki, A. J. (2011). Thoughts and feelings about organizational change: A field test of appraisal theory. Journal of Leadership & Organizational Studies, 18(4), 421-437.
Galinha, I. C., Pereira, C. R., & Esteves, F. (2014). Versão reduzida da escala portuguesa de afeto positivo e negativo-PANAS-VRP: Análise fatorial confirmatória e invariância temporal. Psicologia, 28(1), 50-62.
George, J. M., & Brief, A. P. (1992). Feeling good-doing good: a conceptual analysis of the mood at work-organizational spontaneity relationship. Psychological bulletin, 112(2), 310.
Goebel, S., & Weißenberger, B. E. (2017). Effects of management control mechanisms: Towards a more comprehensive analysis. Journal of Business Economics, 87(2), 185-219.
Karia, N., & Asaari, M. H. A. H. (2006). The effects of total quality management practices on employees' work‐related attitudes. The TQM magazine.
Gomes, A. R., Faria, S., & Gonçalves, A. M. (2013). Cognitive appraisal as a mediator in the relationship between stress and burnout. Work & Stress, 27(4), 351-367.
Hair Jr, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (PLS-SEM). Sage publications.
Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing. In New challenges to international marketing. Emerald Group Publishing Limited.
Herath, S. K. (2007). A framework for management control research. Journal of management development.
Herscovitch, L., & Meyer, J. P. (2002). Commitment to organizational change: Extension of a three-component model. Journal of applied psychology, 87(3), 474.
Hopwood, A. G. (1972). An empirical study of the role of accounting data in performance evaluation. Journal of accounting research, 156-182.
Hutzschenreuter, J. (2009). Management control in small and medium-sized enterprises. Indirect Control Forms, Control Combinations and.
Huy, Q. N. (2002). Emotional balancing of organizational continuity and radical change: The contribution of middle managers. Administrative science quarterly, 47(1), 31-69.
Ilies, R., Scott, B. A., & Judge, T. A. (2006). The interactive effects of personal traits and experienced states on intraindividual patterns of citizenship behavior. Academy of Management Journal, 49(3), 561-575.
Kenis, Izzettin. (1979). Effects of budgetary goal characteristics on managerial atitudes and performance. Accounting Review, p. 707-721.
Kim, Y. M. (2009). Validation of psychometric research instruments: The case of information science. Journal of the American Society for Information Science and Technology, 60(6), 1178-1191.
Kleine, C.; Weißenberger, B. E. (2014). Leadership impact on organizational commitment: The mediating role of management control systems choice. Journal of Management Control, v. 24, n. 3, p. 241-266, 2014.
Lazarus, R. S., & Folkman, S. (1984). Coping and adaptation. The handbook of behavioral medicine, vol. 282325.
Lazarus, R. S., & Lazarus, R. S. (1991a). Emotion and adaptation. Oxford University Press on Demand.
Lazarus, R. S. (1991b). Progress on a cognitive-motivational-relational theory of emotion. American psychologist, 46(8), 819.
Libby, R., Bloomfield, R., & Nelson, M. W. (2002). Experimental research in financial accounting. Accounting, Organizations and Society, 27(8), 775-810.
Liu, Y., & Perrewe, P. L. (2005). Another look at the role of emotion in the organizational change: A process model. Human Resource Management Review, 15(4), 263-280.
Long, C. P. (2018). To control and build trust: How managers use organizational controls and trust-building activities to motivate subordinate cooperation. Accounting, Organizations and Society, 70, 69-91.
Luft, J., & Shields, M. D. (2003). Mapping management accounting: graphics and guidelines for theory-consistent empirical research. Accounting, organizations and society, 28(2-3), 169-249.
Malmi, T., & Brown, D. A. (2008). Management control systems as a package—Opportunities, challenges and research directions. Management accounting research, 19(4), 287-300.
Matela, J. F. A. (2016). A influência da ética nas organizações: a mediação do clima ético nas relações de liderança com os resultados atitudinais dos colaboradores (Doctoral dissertation).
Merchant, K. A.; Van Der Stede, W. A. (2007). Management control systems: performance measurement, evaluation and incentives. Prentice Hall.
Merchant, K. A., & Otley, D. T. (2006). A review of the literature on control and accountability. Handbooks of management accounting research, 2, 785-802.
Meyer, J. P., & Allen, N. J. (1997). Commitment in the workplace: Theory, research, and application. Sage.
Neubert, M. J., Carlson, D. S., Kacmar, K. M., Roberts, J. A., & Chonko, L. B. (2009). The virtuous influence of ethical leadership behavior: Evidence from the field. Journal of Business Ethics, 90(2), 157-170.
Nitzl, C. (2016). The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development. Journal of Accounting Literature, 37, 19-35.
Otley, D. (1999). Performance management: a framework for management control systems research. Management accounting research, 10(4), 363-382.
Ortony, A., Clore, G. L., & Collins, A. (1990). The cognitive structure of emotions. Cambridge university press.
Ouchi, W. G. (1979). A conceptual framework for the design of organizational control mechanisms. Management science, 25(9), 833-848.
Pfeffer, J., & Jeffrey, P. (1998). The human equation: Building profits by putting people first. Harvard Business Press.
Plutchik, R. (1994). The Psychology and Biology of Emotion. HarperCollins College Publishers. New York.
Rego, A. (2003). Comprometimento organizacional e ausência psicológica: afinal, quantas dimensões. Rev. adm. empres, 25-35.
Roseman, I. J., Wiest, C., & Swartz, T. S. (1994). Phenomenology, behaviors, and goals differentiate discrete emotions. Journal of personality and social psychology, 67(2), 206.
Russell, J. A., & Carroll, J. M. (1999). On the bipolarity of positive and negative affect. Psychological bulletin, 125(1), 3.
Schwarz, N. (1990). Feelings as information: Informational and motivational functions of affective states. The Guilford Press.
Simons, R. (1994). How new top managers use control systems as levers of strategic renewal. Strategic Management Journal, v. 15, n. 3, p. 169-189.
Spence, J. R., Ferris, D. L., Brown, D. J., & Heller, D. (2011). Understanding daily citizenship behaviors: A social comparison perspective. Journal of Organizational Behavior, 32(4), 547-571.
Sutton, R. I., & Kahn, R. L. (1987). Prediction, understanding, and control as antidotes to organizational stress. Handbook of organizational behavior, 272(1), 285.
Taylor, S. E. (1991). Asymmetrical effects of positive and negative events: the mobilization-minimization hypothesis. Psychological bulletin, 110(1), 67.
Trivellas, P., Reklitis, P., & Platis, C. (2013). The effect of job related stress on employees’ satisfaction: A survey in health care. Procedia-social and behavioral sciences, 73, 718-726.
Van Maanen, J. E., & Schein, E. H. (1977). Toward a theory of organizational socialization.
Vince, R., & Broussine, M. (1996). Paradox, defense and attachment: Accessing and working with emotions and relations underlying organizational change. Organization studies, 17(1), 1-21.
Wanous, J. P. (1980). The Entry of Newcomers Into Organizations. Michigan State Univ East Lansing Dept of Psychology.
Walton, R. E. (1985). From Control to Commitment in the Workplace: In factory after factory, there is a revolution under way in the management of work. US Department of Labor, Bureau of Labor-Management Relations and Cooperative Programs.
Wegge, J., Dick, R. V., Fisher, G. K., West, M. A., & Dawson, J. F. (2006). A test of basic assumptions of Affective Events Theory (AET) in call centre work 1. British Journal of Management, 17(3), 237-254. Weiss, H. M., & Cropanzano, R. (1996). Affective events theory: A theoretical discussion of the structure, causes and consequences of affective experiences at work.
Whitener, E. M. (2001). Do “high commitment” human resource practices affect employee commitment? A cross-level analysis using hierarchical linear modeling. Journal of management, 27(5), 515-535.
Ansari, S. L. (1977). An integrated approach to control system design. Accounting, organizations and society, 2(2), 101-112.
Ashkanasy, N. M., & Humphrey, R. H. (2011). Current emotion research in organizational behavior. Emotion review, 3(2), 214-224.
Basch, J., & Fisher, C. D. (1998). Affective events-emotions matrix: A classification of work events and associated emotions (pp. 1-20). Bond University.
Basnet, B. J. (2018). Total Quality Management Practices on Employees’ Job Involvement in Nepalese Manufacturing Industry. Pravaha, 24(1), 18-30.
Birnberg, J. G., & Ganguly, A. R. (2012). Is neuroaccounting waiting in the wings? An essay. Accounting, Organizations and Society, 37(1), 1-13.
Bouillon, M. L., Ferrier, G. D., Stuebs Jr, M. T., & West, T. D. (2006). The economic benefit of goal congruence and implications for management control systems. Journal of Accounting and Public Policy, 25(3), 265-298.
Briner, R. B., & Kiefer, T. (2009). Whither psychological research into emotion at work? Feeling for the future. International Journal of Work Organisation and Emotion, 3(2), 161-173.
Chenhall, R. H. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, organizations and society, 28(2-3), 127-168.
Chenhall, R. H., & Moers, F. (2015). The role of innovation in the evolution of management accounting and its integration into management control. Accounting, organizations and society, 47, 1-13.
Christ, M. H., Sedatole, K. L., Towry, K. L., & Thomas, M. A. (2008). When formal controls undermine trust and cooperation. Strategic finance, 89(7), 39.
Christ, M. H., Emett, S. A., Summers, S. L., & Wood, D. A. (2012). The effects of preventive and detective controls on employee performance and motivation. Contemporary Accounting Research, 29(2), 432-452.
Christ, M. H., Emett, S. A., Tayler, W. B., & Wood, D. A. (2016). Compensation or feedback: Motivating performance in multidimensional tasks. Accounting, Organizations and Society, 50, 27-40.
George, J. M. (1989). Mood and absence. Journal of applied psychology, 74(2), 317.
Cobb, A. T., Wooten, K. C., & Folger, R. (1995). Justice in the making: Toward understanding the theory and practice of justice in organizational change and development. Research in organizational change and development, 8(1), 243-295.
CSIKSZENIMIHALYI, M., & Larson, R. (1987). Validity and reliability of the experience sampling method. The Journal of nervous and mental disease, 175(9), 526-536.
Dutton, J. E., Ashford, S. J., O’neill, R. M., Hayes, E., & Wierba, E. E. (1997). Reading the wind: How middle managers assess the context for selling issues to top managers. Strategic management journal, 18(5), 407-423.
Eisenberger, R., Fasolo, P., & Davis-LaMastro, V. (1990). Perceived organizational support and employee diligence, commitment, and innovation. Journal of applied psychology, 75(1), 51.
Fornell, C. (1985). A second generation of multivariate analysis: Classification of methods and implications for marketing research.
Fredrickson, B. L. (1998). What good are positive emotions?. Review of general psychology, 2(3), 300-319.
Frijda, N. H. (1986). The emotions. Cambridge University Press.
Fridja, N. H. (1993). Moods, emotion episodes, and emotions. Handbook of emotions.
Fugate, M., Harrison, S., & Kinicki, A. J. (2011). Thoughts and feelings about organizational change: A field test of appraisal theory. Journal of Leadership & Organizational Studies, 18(4), 421-437.
Galinha, I. C., Pereira, C. R., & Esteves, F. (2014). Versão reduzida da escala portuguesa de afeto positivo e negativo-PANAS-VRP: Análise fatorial confirmatória e invariância temporal. Psicologia, 28(1), 50-62.
George, J. M., & Brief, A. P. (1992). Feeling good-doing good: a conceptual analysis of the mood at work-organizational spontaneity relationship. Psychological bulletin, 112(2), 310.
Goebel, S., & Weißenberger, B. E. (2017). Effects of management control mechanisms: Towards a more comprehensive analysis. Journal of Business Economics, 87(2), 185-219.
Karia, N., & Asaari, M. H. A. H. (2006). The effects of total quality management practices on employees' work‐related attitudes. The TQM magazine.
Gomes, A. R., Faria, S., & Gonçalves, A. M. (2013). Cognitive appraisal as a mediator in the relationship between stress and burnout. Work & Stress, 27(4), 351-367.
Hair Jr, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (PLS-SEM). Sage publications.
Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing. In New challenges to international marketing. Emerald Group Publishing Limited.
Herath, S. K. (2007). A framework for management control research. Journal of management development.
Herscovitch, L., & Meyer, J. P. (2002). Commitment to organizational change: Extension of a three-component model. Journal of applied psychology, 87(3), 474.
Hopwood, A. G. (1972). An empirical study of the role of accounting data in performance evaluation. Journal of accounting research, 156-182.
Hutzschenreuter, J. (2009). Management control in small and medium-sized enterprises. Indirect Control Forms, Control Combinations and.
Huy, Q. N. (2002). Emotional balancing of organizational continuity and radical change: The contribution of middle managers. Administrative science quarterly, 47(1), 31-69.
Ilies, R., Scott, B. A., & Judge, T. A. (2006). The interactive effects of personal traits and experienced states on intraindividual patterns of citizenship behavior. Academy of Management Journal, 49(3), 561-575.
Kenis, Izzettin. (1979). Effects of budgetary goal characteristics on managerial atitudes and performance. Accounting Review, p. 707-721.
Kim, Y. M. (2009). Validation of psychometric research instruments: The case of information science. Journal of the American Society for Information Science and Technology, 60(6), 1178-1191.
Kleine, C.; Weißenberger, B. E. (2014). Leadership impact on organizational commitment: The mediating role of management control systems choice. Journal of Management Control, v. 24, n. 3, p. 241-266, 2014.
Lazarus, R. S., & Folkman, S. (1984). Coping and adaptation. The handbook of behavioral medicine, vol. 282325.
Lazarus, R. S., & Lazarus, R. S. (1991a). Emotion and adaptation. Oxford University Press on Demand.
Lazarus, R. S. (1991b). Progress on a cognitive-motivational-relational theory of emotion. American psychologist, 46(8), 819.
Libby, R., Bloomfield, R., & Nelson, M. W. (2002). Experimental research in financial accounting. Accounting, Organizations and Society, 27(8), 775-810.
Liu, Y., & Perrewe, P. L. (2005). Another look at the role of emotion in the organizational change: A process model. Human Resource Management Review, 15(4), 263-280.
Long, C. P. (2018). To control and build trust: How managers use organizational controls and trust-building activities to motivate subordinate cooperation. Accounting, Organizations and Society, 70, 69-91.
Luft, J., & Shields, M. D. (2003). Mapping management accounting: graphics and guidelines for theory-consistent empirical research. Accounting, organizations and society, 28(2-3), 169-249.
Malmi, T., & Brown, D. A. (2008). Management control systems as a package—Opportunities, challenges and research directions. Management accounting research, 19(4), 287-300.
Matela, J. F. A. (2016). A influência da ética nas organizações: a mediação do clima ético nas relações de liderança com os resultados atitudinais dos colaboradores (Doctoral dissertation).
Merchant, K. A.; Van Der Stede, W. A. (2007). Management control systems: performance measurement, evaluation and incentives. Prentice Hall.
Merchant, K. A., & Otley, D. T. (2006). A review of the literature on control and accountability. Handbooks of management accounting research, 2, 785-802.
Meyer, J. P., & Allen, N. J. (1997). Commitment in the workplace: Theory, research, and application. Sage.
Neubert, M. J., Carlson, D. S., Kacmar, K. M., Roberts, J. A., & Chonko, L. B. (2009). The virtuous influence of ethical leadership behavior: Evidence from the field. Journal of Business Ethics, 90(2), 157-170.
Nitzl, C. (2016). The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development. Journal of Accounting Literature, 37, 19-35.
Otley, D. (1999). Performance management: a framework for management control systems research. Management accounting research, 10(4), 363-382.
Ortony, A., Clore, G. L., & Collins, A. (1990). The cognitive structure of emotions. Cambridge university press.
Ouchi, W. G. (1979). A conceptual framework for the design of organizational control mechanisms. Management science, 25(9), 833-848.
Pfeffer, J., & Jeffrey, P. (1998). The human equation: Building profits by putting people first. Harvard Business Press.
Plutchik, R. (1994). The Psychology and Biology of Emotion. HarperCollins College Publishers. New York.
Rego, A. (2003). Comprometimento organizacional e ausência psicológica: afinal, quantas dimensões. Rev. adm. empres, 25-35.
Roseman, I. J., Wiest, C., & Swartz, T. S. (1994). Phenomenology, behaviors, and goals differentiate discrete emotions. Journal of personality and social psychology, 67(2), 206.
Russell, J. A., & Carroll, J. M. (1999). On the bipolarity of positive and negative affect. Psychological bulletin, 125(1), 3.
Schwarz, N. (1990). Feelings as information: Informational and motivational functions of affective states. The Guilford Press.
Simons, R. (1994). How new top managers use control systems as levers of strategic renewal. Strategic Management Journal, v. 15, n. 3, p. 169-189.
Spence, J. R., Ferris, D. L., Brown, D. J., & Heller, D. (2011). Understanding daily citizenship behaviors: A social comparison perspective. Journal of Organizational Behavior, 32(4), 547-571.
Sutton, R. I., & Kahn, R. L. (1987). Prediction, understanding, and control as antidotes to organizational stress. Handbook of organizational behavior, 272(1), 285.
Taylor, S. E. (1991). Asymmetrical effects of positive and negative events: the mobilization-minimization hypothesis. Psychological bulletin, 110(1), 67.
Trivellas, P., Reklitis, P., & Platis, C. (2013). The effect of job related stress on employees’ satisfaction: A survey in health care. Procedia-social and behavioral sciences, 73, 718-726.
Van Maanen, J. E., & Schein, E. H. (1977). Toward a theory of organizational socialization.
Vince, R., & Broussine, M. (1996). Paradox, defense and attachment: Accessing and working with emotions and relations underlying organizational change. Organization studies, 17(1), 1-21.
Wanous, J. P. (1980). The Entry of Newcomers Into Organizations. Michigan State Univ East Lansing Dept of Psychology.
Walton, R. E. (1985). From Control to Commitment in the Workplace: In factory after factory, there is a revolution under way in the management of work. US Department of Labor, Bureau of Labor-Management Relations and Cooperative Programs.
Wegge, J., Dick, R. V., Fisher, G. K., West, M. A., & Dawson, J. F. (2006). A test of basic assumptions of Affective Events Theory (AET) in call centre work 1. British Journal of Management, 17(3), 237-254. Weiss, H. M., & Cropanzano, R. (1996). Affective events theory: A theoretical discussion of the structure, causes and consequences of affective experiences at work.
Whitener, E. M. (2001). Do “high commitment” human resource practices affect employee commitment? A cross-level analysis using hierarchical linear modeling. Journal of management, 27(5), 515-535.
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30-09-2021
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Teles, J., Lunkes, R. J., & Mendes, A. C. A. (2021). Efeitos interativos dos controles gerenciais, das avaliações cognitivas e reações emocionais no comprometimento afetivo. Revista De Educação E Pesquisa Em Contabilidade (REPeC), 15(3). https://doi.org/10.17524/repec.v15i3.2762
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