INFLUENCE OF DIMENSIONS OF INNOVATIVE ORGANIZATION ON COST-MANAGEMENT MEDIATED BY PASSING IN BUSINESS INCUBATORS

Authors

  • Fabiana Frigo Souza UFPR
  • Valdirene Gasparetto
  • Simone Bernardes Voese

DOI:

https://doi.org/10.51320/rmc.v22i2.1155

Keywords:

costs management, innovation, incubated companies, innovative organizations, cost management practices

Abstract

This study aimed to analyze the influence of dimensions of the innovative organizations in the adoption of cost management
practices mediated by the business incubation process. For this, data were collected using a questionnaire
directed at a population of 787 companies that received financial support for the development of innovations through programs and institutes to support the development of innovations, between 2009 and 2016. The instrument encompassed
the dimensions innovative organization (commitment to innovation, communication, physical environment, innovation and technology, people, organizational learning, environment, teamwork and organizational structure), as
well as cost management practices (contribution margin, variable costing, absorption costing, standard costing, cost of quality, activity-based management, kaizen, target costing and activity-based costing), in addition to other aspects, such as those related to the incubation process. From a sample of 97 companies and the use of descriptive analysis and Structural Equation Model, the most intensive use of traditional cost management practices was identified, to the detriment of modern ones, with emphasis on contribution margin. Furthermore, it cannot be accepted the hypothesis that the passage of companies through incubators could mediate the adoption of cost management practices in innovative organizations, due to the low significance of the incubation process in the adoption of cost management
practices, and the low explanatory power and, in some cases, inverse that this process exerts on the adoption of such practices. This result may indicate a gap in the support, training and consultancy offered by incubators regarding cost management and its practices.

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Author Biographies

Fabiana Frigo Souza, UFPR

    

Valdirene Gasparetto

  

Simone Bernardes Voese

 

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Published

2021-08-20

How to Cite

Frigo Souza, F., Gasparetto, V., & Bernardes Voese, S. (2021). INFLUENCE OF DIMENSIONS OF INNOVATIVE ORGANIZATION ON COST-MANAGEMENT MEDIATED BY PASSING IN BUSINESS INCUBATORS. Revista Mineira De Contabilidade, 22(2), 65–79. https://doi.org/10.51320/rmc.v22i2.1155

Issue

Vol. 22 No. 2 (2021): 2º Quadrimestre de 2021

Section

Artigos científicos:

License

Copyright (c) 2021 Fabiana Frigo Souza, Valdirene Gasparetto, Simone Bernardes Voese

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