Management control mechanisms, environmental unpredictability and organizational resilience

نویسندگان

چکیده

Abstract This article analyzes the (formal and informal) role of control mechanisms in fostering (proactive reactive) organizational resilience financial technology startups (fintechs), considering moderating effect environmental unpredictability. First, there is little evidence on formal informal context resilience. Second, studies management controls focus some approaches, however, they do not address from a proactive reactive perspective. Third, literature effects unpredictability contemporary organizations, like fintechs, still scarce. On one hand, new added to resilience, understanding antecedents expanded, insights are provided alignment objects control. other that fintechs can benefit building both anticipate prepare act formulate responses face business disruptions uncertain times. The findings strengthening which becomes key for these survive consolidate themselves market. Data have been collected by survey analyzed through structural equation modeling. Additional investigation has conducted via fuzzy-set qualitative comparative analysis. main results reveal that: (i) foster resilience; (ii) scenarios high unpredictability, greater attention given higher levels; (iii) four (five) configurations lead (reactive)

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ژورنال

عنوان ژورنال: Revista Contabilidade & Finanças

سال: 2023

ISSN: ['1808-057X', '1519-7077']

DOI: https://doi.org/10.1590/1808-057x20221677.en