Do cultural controls influence affective commitment in a family firm? Effects of feedback/feedforward, work pressure, and counterproductive behaviors

Beuren, Ilse Maria; Pereira, Beatriz da Silva; Martins, Janete Pinto da Silva

doi:10.7819/rbgn.v26i02.4265

Ilse Maria Beuren

Definition of research problem

development of hypotheses or research questions (empirical studies)

development of theoretical propositions (theoretical work)

theoretical foundation/ literature review

definition of methodological procedures

literature review

statistical analysis

analysis and interpretation of data

critical revision of the manuscript

manuscript writing

PhD in Controllership and Accounting, Universidade Federal de Santa Catarina, Florianópolis, Brasil.

Universidade Federal de Santa Catarina, Departamento de Ciências Contábeis, Florianópolis, SC, Brasil

https://orcid.org/0000-0003-4007-6408

Beatriz da Silva Pereira

Development of hypotheses or research questions (empirical studies)

development of theoretical propositions (theoretical work)

theoretical foundation/literature review

statistical analysis

analysis and interpretation of data

manuscript writing

PhD student in Accounting, Universidade Federal de Santa Catarina, Florianópolis, Brasil.

Universidade Federal de Santa Catarina, Departamento de Ciências Contábeis, Florianópolis, SC, Brasil

https://orcid.org/0000-0002-8591-2433

Janete Pinto da Silva Martins

Definition of research problem

theoretical foundation/ literature review

definition of methodological procedures

data collection

analysis and interpretation of data

Master in Accounting, Universidade Federal de Santa Catarina, Florianópolis, Brazil.

Universidade Federal de Santa Catarina, Departamento de Ciências Contábeis, Florianópolis, SC, Brasil

https://orcid.org/0000-0002-3054-2164

Responsible editor:

Profa. Dra. Gina Santos

Reviewers:

Carolina Machado; Thiago Bruno de Jesus

Conflicts of interest:

The authors have no conflicts of interest to declare.

E-mail: ilse.beuren@gmail.com

E-mail: beatriz.silva.p@gmail.com

E-mail: janetesilvaph@hotmail.com

Cultural controls
Do you identify with the company's vision for the future?	0= No, I think it's utopian; 10= Yes, and I work hard to achieve it.
How much do the company's employees identify with the company's values?	0= They don't identify with them; 10= They identify with them completely.
Do you feel that your sector's mission makes sense to your coworkers?	0= No, they don't know the company's mission; 10= Yes, it's what motivates everyone.
Affective commitment
How much do you recommend your company's products and services?	0= I don't recommend them; 10= I highly recommend them.
How likely are you to recommend this company as a place to work?	0= I don't recommend it; 10= I highly recommend it.
Looking at my work team, I can say that:	0= We're a group of people from the same area; 10= We're a real team.
Feedback
How often do you receive information about your job performance?	0= I can't remember the last time; 10= I receive information all the time.
In general, do you receive useful feedback on your job performance?	0= Not at all, the feedback is always vague; 10= Yes, most of the time it's very useful for my development.
Feedforward
How committed are you to managing and developing your career?	0= I'm not too worried about it; 10= I'm extremely committed.
Does the company encourage you to explore new ideas?	0= Definitely not; 10= Yes, I have all the support I need to develop new ideas.
Are there opportunities to learn new things in your current role?	0= No, it's always the same; 10= Of course, here we can always experiment and learn.
Do the leaders in your sector have a clear vision of where they're going and how to get there?	0= They have no idea; 10= Yes, that's well defined.
Counterproductive behavior
How would you rate the level of discrimination in your sector?	0= There are various forms of discrimination; 10= We're treated the same here.
I feel that the people in this company:	0= Don't care about anyone; 10= Look after each other.
Work pressure
How stimulated are you to seek growth in the company?	0= I don't feel stimulated; 10= Very stimulated.
Is there a balance between your sector's objectives and your own?	0= There's no balance, I don't perceive actions directed towards the employees' objectives; 10= There's balance, it's possible to perceive that both objectives are taken into account.
Do you get help from your direct manager to achieve your results?	0= No. I have to manage on my own; 10= Yes, their guidance makes all the difference.

Gender	Quant.	%	Age	Quant.	%
Female	55	50	18 to 24 years	27	25
Male	54	50	25 to 35 years	65	60
			36 to 45 years	15	14
			46 to 55 years	2	2
Total	109	100	Total	109	100
Academic background	Quant.	%	Positions/Functions	Quant.	%
Accounting	45	41	Analyst	28	26
Business Administration	38	35	Financial analyst	30	28
Law	5	5	Cost and budget analyst	9	8
Economics	2	2	Tax analyst	6	6
Production Engineering	1	1	Fiscal analyst	5	5
Exact Sciences	1	1	Accounting analyst	4	4
Applied Social Sciences	1	1	Foreign exchange analyst	1	1
Technologist in Management Processes	1	1	Legal analyst	3	3
Completed high school	15	14	Legal assistant	2	2
			Lawyer	1	1
			Supervisor	8	7
			Financial manager	1	1
Total	109	100	Total	109	100

Construct	Mean	SD	α	CR	Adj. R²	AVE	Fornell-Larcker \ HTMT
Construct	Mean	SD	α	CR	Adj. R²	AVE	1	2	3	4	5	6
1. AC	9.07	1.27	0.679	0.824	0.663	0.609	0.780	1.024	1.082	0.981	1.010	0.970
2. CC	8.82	1.28	0.765	0.866	-	0.684	0.747	0.827	0.953	0.878	0.935	0.979
3. CPB	8.74	1.45	0.649	0.851	0.638	0.740	0.714	0.677	0.860	0.908	1.045	0.904
4. FDK	8.23	1.83	0.819	0.877	0.920	0.597	0.738	0.700	0.673	0.773	1.112	1.026
5. FFW	9.01	1.32	0.900	0.920	0.595	0.541	0.789	0.774	0.801	0.959	0.736	1.106
6. WPR	8.62	1.54	0.757	0.860	0.853	0.673	0.700	0.732	0.633	0.837	0.924	0.820

	Hypotheses	STDEV	T statistic	P value	Decision
H1 (+)	CC → AC	0.122	3.341	0.001***	Not rejected
H2a (+)	CC → FDK	0.050	14.851	0.000***	Not rejected
H2b (+)	CC → WPR	0.055	13.007	0.000***	Not rejected
H2c (-)	CC→ CPB	0.056	11.157	0.000***	Rejected
H3a (+)	FDKW → AC	0.140	2.048	0.041**	Not rejected
H3b (+)	WPR → AC	0.167	0.284	0.776	Rejected
H3c (-)	CPB → AC	0.124	2.271	0.023**	Rejected
H4 (+)	CC → IF → AC	0.122	3.341	0.001***	Not rejected

[1] Responsible editor:

Profa. Dra. Gina Santos

Organizational control variables
Does your company have defined core values?	1. No, and I don't think it's important; 2. Not yet; 3. Yes, but not everyone knows these values; 4. Yes, and they really fit our company.
When conflicts occur in the work team:	1. Cliques form; 2. No one talks about it; 3. We ask the immediate leadership for help and they decide; 4. We resolve it together in a productive way.
How much is the behavior of your immediate leaders based on ethics and honesty?	0= It's totally contrary to these principles; 10= Their behavior is based on these principles.
Individual control variables
I consider my work:	1. Very calm, sometimes too much; 2. Balanced with some moments of stress; 3. Stressful pressure almost every day; 4. Crazy, I'm stressed all the time.
Do you usually carry out company activities outside of work hours?	1. Yes, all the time; 2. Almost all the time; 3. Hardly ever, only in emergencies; 4. Never, I don't have the ability.
My family and friends often say that:	1. I'm a workaholic; 2. I work too much, I should have more leisure; 3. They usually don't say anything; 4. I manage to balance work and personal life.
When I wake up in the morning...	1. I feel tired and sleepy; 2. I feel lazy and think I haven't had enough sleep; 3. I feel lazy, but then I wake up; 4. I feel ready for the day.

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Do cultural controls influence affective commitment in a family firm? Effects of feedback/feedforward, work pressure, and counterproductive behaviors

Abstract

Purpose

Theoretical framework

Design/methodology/approach

Findings

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