Reflexes of local culture on the business incubators’ control systems

Authors

DOI:

https://doi.org/10.11606/issn.1982-6486.rco.2018.142273

Keywords:

Cultural conditions, Levers of control, Business incubators

Abstract

This research aims to analyze the reflexes of the local cultural conditions on the usage of the ‘levers of control’ by business incubators in an environment of technological innovation. The survey sample consists of 75 managers of business incubators. The results of the structural equations modeling show that the higher acceptance of local cultural conditions by business incubators is reflected on the usage of the ‘levers of control’ adopted by these organizations. Specifically, we observed that whether the incubator is receptive for local cultural conditions from the external context the better is the controls’ fit to the context itself. The study provides practical implications for the field of business incubators and alerts managers about the relevance of considering local cultural conditions to adapt and use the ‘levers of control’.

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Author Biographies

  • Iago França Lopes, Universidade Federal de Santa Catarina

    Mestre em Contabilidade pela Universidade Federal de Santa Catarina - UFSC

  • Ilse Maria Beuren, Professora do Programa de Pós-Graduação em Contabilidade da Universidade Federal de Santa Catarina - UFSC

    Doutora em Controladoria e Contabilidade pela FEA/USP

Published

2018-07-24

Issue

Section

Paper

How to Cite

Lopes, I. F., & Beuren, I. M. (2018). Reflexes of local culture on the business incubators’ control systems. Revista De Contabilidade E Organizações, 12, e142273. https://doi.org/10.11606/issn.1982-6486.rco.2018.142273