Mediating Effect of Management Control Systems in The Interaction Between Ambidexterity and Organizational Learning in Brazilian NPO

Abstract This paper investigates the mediating effect of management control systems in the interaction between ambidexterity and organizational learning in Brazilian non-profit organizations. Organizational learning is addressed in the literature as an antecedent of ambidexterity, whereas the use of...

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Autores principales: Arantes,Adriana de Azevedo Ramos Bandeira, Lima Soares,Juliano
Lenguaje:English
Publicado: Universidad Alberto Hurtado. Facultad de Economía y Negocios 2021
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Acceso en línea:http://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0718-27242021000200056
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spelling oai:scielo:S0718-272420210002000562021-09-30Mediating Effect of Management Control Systems in The Interaction Between Ambidexterity and Organizational Learning in Brazilian NPOArantes,Adriana de Azevedo Ramos BandeiraLima Soares,Juliano management control system ambidexterity organizational learning nonprofit organizations Abstract This paper investigates the mediating effect of management control systems in the interaction between ambidexterity and organizational learning in Brazilian non-profit organizations. Organizational learning is addressed in the literature as an antecedent of ambidexterity, whereas the use of management control systems finds dichotomous evidence in the literature as to its effect concerning those previous constructs. This descriptive research with a quantitative approach was carried out through a survey. The research sample comprised 227 valid responses collected from the presidents of the organizations. This work reveals the positive relationship between organizational learning and ambidexterity, as well as observing that the use of management control systems tends to inhibit innovation through a mediating effect. The approach of these constructs in nonprofit environments contributes to the need for sustainability of these organizations. Findings highlight the innovative panorama of these organizations between exploitation and exploration strategies and the achievement of ambidextrous skills, also pointing out the use of management control systems, as well as the evidence of organizational learning.info:eu-repo/semantics/openAccessUniversidad Alberto Hurtado. Facultad de Economía y NegociosJournal of technology management & innovation v.16 n.2 20212021-08-01text/htmlhttp://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0718-27242021000200056en10.4067/S0718-27242021000200056
institution Scielo Chile
collection Scielo Chile
language English
topic management control system
ambidexterity
organizational learning
nonprofit organizations
spellingShingle management control system
ambidexterity
organizational learning
nonprofit organizations
Arantes,Adriana de Azevedo Ramos Bandeira
Lima Soares,Juliano
Mediating Effect of Management Control Systems in The Interaction Between Ambidexterity and Organizational Learning in Brazilian NPO
description Abstract This paper investigates the mediating effect of management control systems in the interaction between ambidexterity and organizational learning in Brazilian non-profit organizations. Organizational learning is addressed in the literature as an antecedent of ambidexterity, whereas the use of management control systems finds dichotomous evidence in the literature as to its effect concerning those previous constructs. This descriptive research with a quantitative approach was carried out through a survey. The research sample comprised 227 valid responses collected from the presidents of the organizations. This work reveals the positive relationship between organizational learning and ambidexterity, as well as observing that the use of management control systems tends to inhibit innovation through a mediating effect. The approach of these constructs in nonprofit environments contributes to the need for sustainability of these organizations. Findings highlight the innovative panorama of these organizations between exploitation and exploration strategies and the achievement of ambidextrous skills, also pointing out the use of management control systems, as well as the evidence of organizational learning.
author Arantes,Adriana de Azevedo Ramos Bandeira
Lima Soares,Juliano
author_facet Arantes,Adriana de Azevedo Ramos Bandeira
Lima Soares,Juliano
author_sort Arantes,Adriana de Azevedo Ramos Bandeira
title Mediating Effect of Management Control Systems in The Interaction Between Ambidexterity and Organizational Learning in Brazilian NPO
title_short Mediating Effect of Management Control Systems in The Interaction Between Ambidexterity and Organizational Learning in Brazilian NPO
title_full Mediating Effect of Management Control Systems in The Interaction Between Ambidexterity and Organizational Learning in Brazilian NPO
title_fullStr Mediating Effect of Management Control Systems in The Interaction Between Ambidexterity and Organizational Learning in Brazilian NPO
title_full_unstemmed Mediating Effect of Management Control Systems in The Interaction Between Ambidexterity and Organizational Learning in Brazilian NPO
title_sort mediating effect of management control systems in the interaction between ambidexterity and organizational learning in brazilian npo
publisher Universidad Alberto Hurtado. Facultad de Economía y Negocios
publishDate 2021
url http://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0718-27242021000200056
work_keys_str_mv AT arantesadrianadeazevedoramosbandeira mediatingeffectofmanagementcontrolsystemsintheinteractionbetweenambidexterityandorganizationallearninginbraziliannpo
AT limasoaresjuliano mediatingeffectofmanagementcontrolsystemsintheinteractionbetweenambidexterityandorganizationallearninginbraziliannpo
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