Performance measurement systems and managerial performance: The indirect role of flourishing and learning attitude
Información del evento
- Lugar:
- Universidad Pablo de Olavide
- Dirección:
Edificio 7, 3ª planta, Sala Seminarios 30
- Inicio:
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- Finalización:
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- Presencial
Ponente: Rubia Frehner Poffo.
Universidad Pablo de Olavide – UPO, Spain
Universidade Regional de Blumenau – FURB, Brazil
Rubia Frehner Poffo is a PhD candidate in Accounting and Administration at the Regional University of Blumenau – FURB (Brazil), currently undertaking a cotutelle period in Business Administration at the Universidad Pablo de Olavide – UPO (Spain). She holds a Master’s degree in Accounting from FURB. She is also a university lecturer in the fields of organizational behavior, management control, and management accounting. She is a member of the Research Group in Management and Behavioral Accounting of the Graduate Program in Accounting and Administration at FURB. Her research has been published in national and international journals, and she actively participates in national and international scientific conferences, with studies focused on the cognitive and behavioral perspectives of management accounting. She is supported by a scholarship from the Brazilian Federal Agency for Support and Evaluation of Graduate Education (CAPES).
The study investigates how the diagnostic and interactive uses of management control systems influence managerial performance through flourishing and learning attitude. It is grounded in the perspective that management control systems may simultaneously foster adaptation, learning, and human development, while also intensifying pressures and tensions within organizational environments. In this context, flourishing is understood as a multidimensional psychological state associated with engagement, purpose, positive emotions, and accomplishment at work. Drawing on Social Cognitive Theory, the study proposes a theoretical model in which environmental.