Do Informal Controls and Cooperation Trigger Resilience in Role Dependence in Startups?
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Silvana Mannes Meurer
Ilse Maria Beuren
Abstract
Objective: this article examines the influence of informal controls on resilience in role dependency, with the mediating intervention of cooperation and the moderating intervention of relational difficulties. Theoretical approach: organizational literature, in light of positive psychology, considers resilience to be a developed trait, which leads to the presumption that resilience related to role dependency can be triggered by informal controls, as they reflect values, norms, and expectations that support the development of organizational resilience capabilities. Method: structural equation modeling using partial least squares was applied to data collected through a survey with managers of Brazilian incubated startups. Results: the research findings reveal that informal controls do not directly influence resilience in role dependency, only through cooperation. Furthermore, informal controls have a direct influence on cooperation which, in turn, affects resilience in role dependency. However, relational difficulties did not present a moderating effect on the relationship between cooperation and resilience in role dependency. Conclusions: these results have implications in showing that resilience in role dependency is not directly influenced by informal controls, but rather through the mediation of cooperation. This highlights the importance of cooperation and the need to foster it in order to promote resilience in startups, due to their limited staff. Thus, it deepens the understanding of the potential influence of informal controls and cooperation on resilience in role dependency in disruptive contexts and resource-scarce environments, common among incubated startups.
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Meurer, S. M., & Beuren, I. M. (2025). Do Informal Controls and Cooperation Trigger Resilience in Role Dependence in Startups?. Journal of Contemporary Administration, 29(2), e240208. https://doi.org/10.1590/1982-7849rac2025240208.en
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Beu, D. S., & Buckley, M. R. (2004). Using accountability to create a more ethical climate. Human Resource Management Review, 14(1), 67-83. https://doi.org/10.1016/j.hrmr.2004.02.004
Beuren, I. M., & Santos, V. (2019). Enabling and coercive management control systems and organizational resilience. Revista Contabilidade & Finanças, 30(81), 307- 323. https://doi.org/10.1590/1808-057x201908210
Beuren, I. M., Santos, V., & Bernd, D. C. (2020). Effects of the management control system on empowerment and organizational resilienceEfeitos do sistema de controle gerencial no empowerment e na resiliência organizacional. BBR. Brazilian Business Review, 17(2), 211-232. https://doi.org/10.15728/bbr.2020.17.2.5
Bouncken, R. B., Pesch, R., & Kraus, S. (2015). SME innovativeness in buyer–seller alliances: effects of entry timing strategies and inter-organizational learning. Review of Managerial Science, 9, 361-384. https://doi.org/10.1007/s11846-014-0160-6
Bracci, E., & Tallaki, M. (2021). Resilience capacities and management control systems in public sector organisations. Journal of Accounting and Organizational Change, 17(3), 332-351. https://doi.org/10.1108/JAOC-10-2019-0111
Cannon, J. P., & Perreault, W. D. Jr. (1999). Buyer–seller relationships in business markets. Journal of Marketing Research, 36(4), 439-460. http://dx.doi.org/10.2307/3151999
Chenhall, R. H. (2003). Management control systems design within its organizational context: findings from contingencybased research and directions for the future. Accounting, Organizations and Society, 28(2-3), 127-168. https://doi.org/10.1016/S0361-3682(01)00027-7
Davila, A., & Foster, G. (2009). The adoption and evolution of management control systems in entrepreneurial companies: evidence and a promising future. In Chenhall, R. H. (Ed). Handbooks of management accounting research (3 ed. pp. 1323-1336). Elsevier.
Demo, G., Neiva, E. R., Coura, K. V., Gomide, S., Jr., & Costa, A. C. R. (2022). Do organizational virtues enhance work well-being? the mediator role of HRM practices. Revista de Administração Contemporânea, 26(6), e200144. https:// doi.org/10.1590/1982-7849rac2022200144.en
Dias, J. S., Rocha, L. P., Carvalho, D. P. D., Tomaschewski-Barlem, J. G., Barlem, E. L. D., & Gutierres, E. D. (2020). Saúde, comportamento e gestão: Impactos nas relações interpessoais. Texto & Contexto-Enfermagem, 29, e20190057. https://doi.org/10.1590/1980-265X-TCE-2019-0057
Fisher, G., Stevenson, R., Neubert, E., Burnell, D., & Kuratko, D. F. (2020). Entrepreneurial hustle: navigating uncertainty and enrolling venture stakeholders through urgent and unorthodox action. Journal of Management Studies, 57(5), 1002-1036. https://doi.org/10.1111/joms.12584
Frare, A. B., & Beuren, I. M. (2021). Job autonomy, unscripted agility and ambidextrous innovation: Analysis of Brazilian startups in times of the Covid-19 pandemic. Revista de Gestão, 28(3), 263-278. https://doi.org/10.1108/REGE-01-2021-0005
Frare, A. B., & Beuren, I. M. (2023). The role of informal controls in a green innovative setting: Evidence from Brazilian AgTechs. Journal of Management Control, 34(4), 489-522. https://doi.org/10.1007/s00187-024-00367-4
Frare, A. B., Leite, F. K., Cruz, A. P. C. D., & D’Avila, L. C. (2023). Management control mechanisms, environmental unpredictability and organizational resilience. Revista Contabilidade & Finanças, 34(91), e1677. https://doi.org/10.1590/1808-057x20221677.en
Goebel, S., & Weißenberger, B. E. (2017). The relationship between informal controls, ethical work climates, and organizational performance. Journal of Business Ethics, 141(3), 505-528. https://doi.org/10.1007/s10551-015-2700-7
Gomez-Conde, J., Lopez-Valeiras, E., Malagueño, R., & Gonzalez- Castro, R. (2021). Management control systems and innovation strategies in business-incubated startups. Accounting and Business Research, 53(2), 210-236. https://doi.org/10.1080/00014788.2021.1986365
Guenther, P., Guenther, M., Ringle, C. M., Zaefarian, G., & Cartwright, S. (2023). Improving PLS-SEM use for business marketing research. Industrial Marketing Management, 111, 127-142. https://doi.org/10.1016/j.indmarman.2023.03.010
Haase, A., & Eberl, P. (2019). The challenges of routinizing for building resilient startups. Journal of Small Business Management, 57, 579-597. https://doi.org/10.1111/jsbm.12511
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2022). A primer on partial least squares structural equation modeling (PLS-SEM) (3 ed.). Sage.
Hillmann, J. (2021). Disciplines of organizational resilience: contributions, critiques, and future research avenues. Review of Managerial Science, 15(4), 879-936. https://doi.org/10.1007/s11846-020-00384-2
Khan, Z., Rao-Nicholson, R., Akhtar, P., Tarba, S. Y., Ahammad, M.F., & Vorley, T. (2019). The role of HR practices in developing employee resilience: A case study from the Pakistani telecommunications sector. International Journal of Human Resource Management, 30(8), 1342-1369. https://doi.org/10.1080/09585192.2017.1316759
Kleine, C., & Weißenberger, B. E. (2014). Leadership impact on organizational commitment: The mediating role of management control systems choice. Journal of Management Control, 24(3), 241-266. https://doi.org/10.1007/s00187-013-0181-3
Langfield-Smith, K. (1997). Management control systems and strategy: A critical review. Accounting, Organizations and Society, 22(2), 207-232. https://doi.org/10.1016/S0361-3682(95)00040-2
Lengnick-Hall, C. A., Beck, T. E., & Lengnick-Hall, M. L. (2011). Developing a capacity for organizational resilience through strategic human resource management. Human Resource Management Review, 21(3), 243-255. https://doi.org/10.1016/j.hrmr.2010.07.001
Lengnick-Hall, C. A., & Beck, T. E. (2009). Resilience capacity and strategic agility: Prerequisites for thriving in a dynamic environment. UTSA, College of Business.
Linnenluecke, M. K. (2017). Resilience in business and management research: A review of influential publications and a research agenda. International Journal of Management Reviews, 19(1), 4-30. https://doi.org/10.1111/ijmr.12076
Lotfi, M. & Larmour, A. (2022). Supply chain resilience in the face of uncertainty: how horizontal and vertical collaboration can help?. Continuity & Resilience Review, 4(1), 37- 53. https://doi.org/10.1108/CRR-04-2021-0016
Lowe, K. B. (1997). Team diversity and leadership: Tests of model of process and direct effects. Florida International University.
Luiz, T. T., Frare, A. B., & Beuren, I. M. (2024). Does enabling control systems and relational capabilities foster conflict management in innovation ecosystems?. Journal of Business & Industrial Marketing, 39(4), 808-821. https://doi.org/10.1108/JBIM-05-2022-0213
Luthans, F., Avey, J. B., Avolio, B. J., & Peterson, S. J. (2010). The development and resulting performance impact of positive psychological capital. Human Resource Development Quarterly, 21(1), 41- 67. https://doi.org/10.1002/hrdq.20034
Luthar, S. S., Cicchetti, D., & Becker, B. (2000). The construct of resilience: a critical evaluation and guidelines for future work. Child Development, 71(3), 543- 562. https://doi.org/10.1111/1467-8624.00164
Madni, A. M., & Jackson, S. (2009). Towards a conceptual framework for resilience engineering. IEEE Systems Journal, 3(2), 181- 191. https://doi.org/10.1109/JSYST.2009.2017397
Mahama, H. (2006). Management control systems, cooperation and performance in strategic supply relationships: A survey in the mines. Management Accounting Research, 17(3), 315- 339. https://doi.org/10.1016/j.mar.2006.03.002
Mallak, L. A. (1998). Measuring resilience in health care provider organizations. Health Manpower Management, 24(4), 148- 152. https://doi.org/10.1108/09552069810215755
March-Chorda, I. (2004). Success factors and barriers facing the innovative start-ups and their influence upon performance over time. International Journal of Entrepreneurship and Innovation Management, 4(2-3), 228-247. https://doi.org/10.1504/IJEIM.2004.004758
Merchant, K. A., & Otley, D. T. (2007). A review of the literature on control and accountability. In C. S. Chapman, A. G. Hopwood, & M. D. Shields (Eds). Handbook of Management Accounting Research (pp. 785-802). Elsevier.
Noelia, F. L., & Rosalia, D. C. (2020). A dynamic analysis of the role of entrepreneurial ecosystems in reducing innovation obstacles for startups. Journal of Business Venturing Insights, 14, e00192. https://doi.org/10.1016/j.jbvi.2020.e00192
Pazetto, C. F., & Beuren, I. M. (2022). Control systems and interorganizational identification in technology parks cooperation. Revista Contabilidade & Finanças, 33(88), 13-28. https://doi.org/10.1590/1808-057x202113020
Pazetto, C. F. & Beuren, I. B. (2024). Does the information timeliness and trust promote interorganizational cooperation? The Journal of High Technology Management Research, 33(1), 10049. https://doi.org/10.1016/j.hitech.2024.100493
Podsakoff, P. M, MacKenzie, S. B., & Podsakoff, N. P. (2012). Sources of method bias in social science research and recommendations on how to control it. Annual Review of Psychology, 63(1), 539-569. https://doi.org/10.1146/annurev-psych-120710-100452
Ries, E. (2011). The lean startup: How today’s entrepreneurs use continuous innovation to create radically successful businesses. Crown Currency.
Santos, V., Beuren, I. M., Bernd, D. C., & Fey, N. (2023). Use of management controls and product innovation in startups: Intervention of knowledge sharing and technological turbulence. Journal of Knowledge Management, 27(2), 264- 284. https://doi.org/10.1108/JKM-08-2021-0629
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