Comportamento Estratégico e uso dos Sistemas de Controle Gerencial em Cooperativas Agroindustriais

Purpose – This study aims to identify the combinations of MCSs used with different strategic behaviors adopted by agro-industrial cooperatives. Theoretical framework – Miles and Snow’s strategic behavior model and Simons’ management control systems model (1995). Design/methodology/approach – A survey was carried out of 100 managers of agribusiness cooperatives in the dairy sector in the southern region of Brazil. Fuzzy set qualitative comparative analysis (fsQCA) was applied to the data collected. Findings – The results partially confirmed the propositions established in the study. Different combinations of belief systems, limits, diagnostic control, and interactive control were observed depending on whether the cooperative adopted defender or prospector strategic behaviors. Control of the cooperative’s strategy is achieved by combining the MCSs, since their strength lies in their joint use and their complementarity. Practical & social implications of research – The combined use of rigid and flexible controls allows agro-industrial cooperatives to simultaneously target operational efficiency and the pursuit of innovation. Originality/value – By demonstrating that not all MCSs are individually relevant to different strategic behaviors, with evidence of equifinality in MCS combinations, the study provides an original contribution.