INFLUÊNCIA DO SISTEMA DE CONTROLE ORÇAMENTÁRIO SOBRE A CAPACIDADE ABSORTIVA

This research aimed at analyzing the influence of the Budgetary Control System on the Absorptive Capacity in incubated companies in the west mesoregion of the state of Santa Catarina, Brazil. The sample contains 29 companies, which have answered the auto-fill form during the first semester of 2016. The survey with the quantitative method was supported by data analysis, studied through the Structural Equation Modeling technique (SME) with SEM-PLS. The results show the relationship between the Budgetary Control System and the Absorptive Capacity occurs in 33%, so the modeling shows a statistically significant relationship, according to Hair Jr et al . (2014).