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

Authors

  • Adriana de Azevedo Ramos Bandeira Arantes Program in Accounting Sciences, Federal University of Goiás, Goiânia, Brazil.
  • Juliano Lima Soares Program in Accounting Sciences, Federal University of Goiás, Goiânia, Brazil.

Keywords:

management control system, Ambidexterity, organizational learning capability, 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.

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Published

2021-08-30

How to Cite

de Azevedo Ramos Bandeira Arantes, A., & Lima Soares, J. . (2021). Mediating Effect of Management Control Systems in The Interaction Between Ambidexterity and Organizational Learning in Brazilian NPO. Journal of Technology Management &Amp; Innovation, 16(2), 56–69. Retrieved from https://www.jotmi.org/index.php/GT/article/view/3687

Issue

Section

Research Articles