INFLUÊNCIA DO DESENHO DOS SISTEMAS DE CONTROLE GERENCIAL NO DESEMPENHO DE TAREFAS MEDIADO PELA APRENDIZAGEM ORGANIZACIONAL

The study analyzes the influence of the management control systems (MCS) design on the tasks performance mediated by organizational learning. The MCS design was analyzed based on the characteristics of the scope, timing, aggregation and integration of the information. For the organizational learning construct, the dimensions of information distribution and organizational memory were considered. A survey was conducted with managers of large companies, selected by LinkedIn, and the sample consists of 165 valid questionnaires. In the analysis of the data we used descriptive statistics and to test the hypotheses the Structural Equation Modeling technique was applied. The results showed that the informational characteristics present in the MCS design contribute to the organizations learning process and to improve the performance of managers' tasks. The characteristics of scope, timing, aggregation and integration of the information have distinct and complementary effects in the generation of knowledge and in supporting the managers' activities. Specifically, the study shows that both the MCS design under the characteristics of scope and timing as well as organizational learning are positively associated with task performance. Organizational learning partially mediates the relationship between MCS design and managers' performance. The direct and positive association between MCS design and organizational learning compels companies to configure MCS so that they offer ample, aggregated and timely information for the learning process to occur and be reflected in improved task performance.