Control systems and interorganizational identification in technology parks cooperation

Pazetto, Celliane Ferraz; Beuren, Ilse Maria

doi:10.1590/1808-057x202113020

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Revista Contabilidade & Finanças

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Original Article • Rev. contab. finanç. 33 (88) • Jan-Apr 2022 • https://doi.org/10.1590/1808-057x202113020 copy

Control systems and interorganizational identification in technology parks cooperation^* * Article presented at the 13th ANPCONT Conference, São Paulo, SP, Brazil, June 2019.

Authorship SCIMAGO INSTITUTIONS RANKINGS

ABSTRACT

The aim of this study was to analyze the influence of the design of management control systems (MCSs) on interorganizational cooperation and the moderating role of companies’ identification with their technology park. The conditions that promote the emergence of interorganizational cooperation are indicated in the literature as an important research gap, as well as the little evidence about how MCS design influences cooperation, especially in relationships based on innovation. MCSs in interorganizational partnerships have been shown to be relevant for the coordination and maintenance of the relationship, and this study reveals that MCSs promotes cooperative behaviors among the companies associated with the technology parks. The interorganizational identification of the companies with their park was moderately present, thus prompting the inclusion of social and relational aspects in interorganizational studies, which remain scarcely explored in the literature. The MCSs of the parks are focused on stimulating the companies’ cooperation, which is one purpose of this partnership. By not confirming the moderating effect of identification, it was verified that this construct drives cooperation in a way that is dissociated from the MCSs. A survey was conducted in organizations associated with Porto Digital and with the São José dos Campos Technology Park, and it had the participation of 187 managers. To analyze the data the partial least squares structural equation modeling technique was applied and the differences between the two parks were further analyzed. The MCSs design and interorganizational identification act as antecedents of the companies’ cooperation with their technology park. On the other hand, the direct and positive effect of the MCS design on cooperation is not moderated by how much these companies identify with the interorganizational relationship established. The paper contributes by identifying ways of fostering cooperation, one of the purposes of interorganizational agreements, as well as by providing evidence in a context that is scarcely addressed in the literature.

Keywords:
management control systems; interorganizational cooperation; organizational identification; technology parks

	AVE	CR	α	Est.^*	1	2	3	4	5	6
1. MCSs design	0.712	0.908	0.865	3.8(4)	0.844
2. Interorganizational identification	0.630	0.910	0.881	4.9(5)	0.419	0.794
3. Flexibility	0.734	0.892	0.822	4.5(4)	0.425	0.480	0.857
4. Information sharing	0.708	0.906	0.861	4.9(7)	0.401	0.461	0.741	0.841
5. Joint problem solving	0.755	0.902	0.838	4.8(5)	0.405	0.475	0.687	0.804	0.869
6. Restriction from the use of power	0.713	0.881	0.796	5.3(7)	0.313	0.309	0.533	0.654	0.680	0.845

Path 🡢	Coefficient	t-value	p-value	f²
MCSs design 🡢 flexibility	0.271	3.512	0.000	0.088
MCSs design 🡢 information sharing	0.253	3.408	0.001	0.073
MCSs design 🡢 joint problem solving	0.250	3.518	0.000	0.076
MCSs design 🡢 restriction of power	0.222	2.717	0.007	0.048
Identification 🡢 flexibility	0.366	4.743	0.000	0.160
Identification 🡢 information sharing	0.355	4.406	0.000	0.145
Identification 🡢 joint problem solving	0.371	4.777	0.000	0.167
Identification 🡢 restriction of power	0.216	2.423	0.015	0.045
Moderation: MCSs^*IID 🡢 flexibility	-0.145	0.722	0.470	0.028
Moderation: MCSs ^*IID 🡢 information sharing	-0.130	0.670	0.503	0.023
Moderation: MCSs ^*IID 🡢 joint problem solving	0.207	0.916	0.360	0.066
Moderation: MCSs ^*IID 🡢 restriction of power	-0.122	0.665	0.506	0.017

	Porto Digital (n = 97)			PqTec SJC (n = 90)
Path 🡢	Coef. (t- value)	p-value	f²	Coef. (t- value)	p- value	f²
MCSs design 🡢 flexibility	0.291(2.668)	0.008	0.108	0.153(1.543)	0.123	0.030
MCSs design 🡢 information sharing	0.286(2.775)	0.006	0.100	0.136(1.469)	0.142	0.022
MCSs design 🡢 joint problem solving	0.274(2.764)	0.006	0.091	0.162(1.674)	0.094	0.031
MCSs design 🡢 restriction of power	0.202(1.431)	0.153	0.042	0.187(1.931)	0.054	0.035
Identification 🡢 flexibility	0.320(3.060)	0.002	0.130	0.540(6.447)	0.000	0.373
Identification 🡢 information sharing	0.308(2.976)	0.003	0.116	0.511(5.298)	0.000	0.306
Identification 🡢 joint problem solving	0.345(3.190)	0.001	0.144	0.480(4.913)	0.000	0.267
Identification 🡢 restriction of power	0.153(1.090)	0.276	0.024	0.343(3.204)	0.001	0.116
Moderation: MCSs ^* IID 🡢 flexibility	0.247(0.975)	0.329	0.088	-0.203(0.664)	0.507	0.062
Moderation: MCSs ^* IID 🡢 information sharing	-0.229(0.834)	0.404	0.063	-0.198(0.758)	0.448	0.056
Moderation: MCSs ^* IID 🡢 joint problem solving	0.126(0.600)	0.549	0.021	-0.215(0.710)	0.478	0.064
Moderation: MCSs ^* IID 🡢 restriction of power	-0.220(0.798)	0.425	0.057	-0.246(1.498)	0.134	0.073

Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade, Departamento de Contabilidade e Atuária Av. Prof. Luciano Gualberto, 908 - prédio 3 - sala 118, 05508 - 010 São Paulo - SP - Brasil, Tel.: (55 11) 2648-6320, Tel.: (55 11) 2648-6321, Fax: (55 11) 3813-0120 - São Paulo - SP - Brazil
E-mail: recont@usp.br

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[1] Email:
celliane.ferraz@posgrad.ufsc.br

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Control systems and interorganizational identification in technology parks cooperation* * Article presented at the 13th ANPCONT Conference, São Paulo, SP, Brazil, June 2019.

ABSTRACT

Control systems and interorganizational identification in technology parks cooperation^* * Article presented at the 13th ANPCONT Conference, São Paulo, SP, Brazil, June 2019.