FATORES INDUTORES DE INOVAÇÃO E MANUTENÇÃO DE PRÁTICAS DE CONTROLE GERENCIAL: UM ESTUDO EXPLORATÓRIO

There is still no conclusive understanding in the literature on which are the factors that induce innovation and maintaining management control practices, so the main purpose of this study was to identify such factors based on a survey of 80 professionals in controllership and finance. Through the technique Factor Analysis the statistical results show that there is only one block of Innovation Factors characterized by four variables that are correlated: the search for performance improvement in controllership area; the search for performance improvement of the organization; the induction by top management, and finally an environment characterized by valuing innovation. As for the Maintenance Factors, these are divided into two blocks, the first characterized as a Lack of Resources and Knowledge and the second as Satisfaction and Habituality. These results may help controllership professionals in decisions  about  maintenance or adoption  of  management control practices.  This research also contributes to the literature by studying not only the factors of innovation, but also of maintenance, using a quantitative approach.