MODELO DE GESTÃO EM ORGANIZAÇÕES CONTÁBEIS: UM ESTUDO SOBRE A INTERAÇÃO ENTRE O GRAU DE AMBIDESTRALIDADE E A MATURIDADE DO SISTEMA DE CONTROLE GERENCIAL.

The objective of this study was to analyze the relationship between the degree of ambidexterity and the maturity of the managerial control in accounting offices of the Curitiba-PR region. Organizational ambidexterity refers to the ability of an organization to simultaneously orchestrate its exploitation actions (incremental innovations) and its exploration actions (radical innovations). Management control is a mechanism that ensures that people will behave in a way that strives to achieve the goal of the organization. The methodology of the research was exploratory, quantitative, descriptive and transversal, being the research subject the owner or the main manager in 21 accounting offices. The main contribution of the research is to confirm the hypothesis that there is a high, positive and significant (Pearson's r = 0.75 and Spearman's r = 0.820) relationship between the ambidexterity degree factors and the maturity of the managerial control system of the accounting organizations investigated. [ABSTRACT FROM AUTHOR]