Revista de Educação e Pesquisa em Contabilidade (Jun 2016)

Commitments of Psychological Contracts and Diagnostic Use of Management Control Systems

  • Ivan Canan,
  • Gilberto de Andrade Martins,
  • Patrícia Oda

DOI
https://doi.org/10.17524/repec.v10i2.1321
Journal volume & issue
Vol. 10, no. 2

Abstract

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Investigating the commitments the Surveillance Agents from the National Telecommunications Agency (Anatel) made in their psychological contracts and the diagnostic use of the management control system of the entity, this study tested the hypothesis that individuals tend to be more committed to aspects they are charged for within organizations. This is a theoretical and empirical study that assumed that the commitments comprise the part of the belief that individuals develop on reciprocal relations of exchange between themselves and their contractors, in line with the model by Rousseau (1989; 1995). It was also assumed that the extent to which aspects are charged from the members of an organization matches their perception of the diagnostic use of formal and informal control systems. Methodologically, the research was developed in two phases, the first qualitative, involving documentary analysis and content analysis of organizational documents; and the second quantitative, with the application of questionnaires answered by individuals who occupy the individual position referred to in the organization, who evaluated behavioral parameters that act on them and that were identified in the first phase. The data showed that 42 respondents tend to maintain high levels of commitment to the rules and standards proposed for their function. Statistical results also suggest that there is a significant positive correlation between the commitments assumed and the perceived diagnostic use of control systems for the surveillance agents who answered the questionnaire.

Keywords