As características do Diretor-Presidente (CEO) e a adoção e uso dos sistemas de informação gerencial por startups brasileiras

The present research was based on the upper echelons theory proposed by Hambrick and Mason (1984) and aimed to investigate how some characteristics of the CEO impact on the adoption and the use of the Management Control Systems in startups companies founded in Brazil. From this premise, the study sought to observe how the CEO's time of experience, whether or not he is a founder, and his background influence the intensity of use and the style of use of MIS. The methodology for data collection consisted of the elaboration and application of a survey, available on the survey monkey platform, answered by CEOs of startups throughout Brazil. At the end of data collection, 288 were obtained, of which 189 answered the instrument in this entirety. To test the relationships between the variables and to understand if there is involvement among them, the Spearman correlation analysis and the Tobit regression techniques were applied. The relationships between CEO background and intensity of MIS use, CEO background and use of financial MIS, CEO background, and diagnostic use proved to be positive and significant. However, the variables CEO founder or not and CEO experience time did not present significant and relevant results.