Purpose The purpose of this paper is to analyze the influence of online hotel reviews (OHRs) on the fit between strategy and use of the management control system (MCS) in small- and medium-sized hotels in Brazil. The study analyzed the influence of the variable OHR on the fit between the deliberate strategy and emergent strategy, as well as the diagnostic use and interactive use, of MCS. Design/methodology/approach The study was carried out with the application of a questionnaire in small- and medium-sized hotels in Brazil. The analyses are based on 78 responses from Brazilian hotels. The analysis used the modeling of structural equations by parts (SmartPLS). Findings The results show the influence that external variables have in the adjustment of management systems. Specifically, the authors present quantitative evidence that OHR plays an important role in the adjustment between the deliberate strategy and the diagnostic use of MCS. Research limitations/implications The results have several implications for research and practice. Practical implications The results have several implications for research and practice. A practical implication of this work is to understand how external variables (e.g. OHR) can be important in the fit of management systems. This study offers value for managers in that it supports the argument that hotels can benefit from the use of OHR in the MCS fit. Originality/value This study provides evidence for the influence of external variables, such as OHR, on the fit between strategy and MCS use. The study contributes to the literature by providing new evidence of the role of guest evaluations in aligning strategies with the use of MCS.

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Purpose This study aims to analyze the effects of interorganizational cost management and opportunism on the reflexes of relational norms on satisfaction with interorganizational cooperation in franchised companies. The collective synergy arising from these relationships mainly seeks to increase competitiveness and commercial development. Windolph and Moeller observed that interorganizational cost management increases satisfaction in the relationship with partners, while relational norms attenuate the negative effect on supplier satisfaction. Design/methodology/approach A survey was carried out with managers of franchised companies in the food industry. The managers were identified on the social network Linkedin. After that, an invitation was sent to participate in the research. A total of 88 valid responses were obtained. The questionnaire consists of 40 extracted assertions. A pre-test was carried out to verify the comprehensibility of the wording of the assertions. Structural equation modeling with partial least squares (PLS-SEM) was used for data analysis. For analysis, validation and adequacy tests of the model were carried out, and executed in the software SmartPLS. Findings Survey results reveal that interorganizational cost management increases franchisor relationship satisfaction. Relational social norms mitigate the negative effect of opportunism on satisfaction with cooperation. And interorganizational cost management plays an important role in the relationship between relational norms and satisfaction with cooperation between franchisor and franchisees. Research limitations/implications However, limitations resulting from the methodological design of the research must be considered in the interpretation of the results, at the same time that they provide opportunities for new research. As for the methodological aspects, the study cannot be generalized to other branches of companies, because it is a sector with franchises with specific characteristics. It should also be considered that the study was limited to investigating the proposed model, but other constructs can be observed in the literature. Finally, to empirically assess the constructs of the theoretical model, research instruments from studies other than those considered here can be used. Practical implications This study contributes with relevant literature and the management practice of interorganizational cooperation by empirically demonstrating the importance of interorganizational cost management as a management control mechanism and to mitigate the effects of opportunism between franchisor and franchisees. Social implications It also contributes to the inclusion of social norms in the relationship between franchisor and franchisees with a view to increasing franchisee satisfaction with their franchisor, which also aims to mitigate the impacts of opportunism in this relationship. It contributes to the social order, as they reveal ways to mitigate possible conflicts between franchisor and franchisee and generate greater transparency in the relationship. Originality/value This study is justified by the fact that it investigates relational aspects of cooperation between franchisor and franchisees, a form of interorganizational cooperation that is growing in the market. It is also justified by highlighting the importance of interorganizational cost management as a means of mitigating the opportunistic effects between franchisor and franchisees, proving to be an important management mechanism. Research is especially important because interorganizational strategies have been spreading in corporate environments (Dekker, Ding & Groot, 2016) and the maintenance of the relationship is dependent on satisfaction with cooperation.

RESUMOEste estudo objetivou identificar a demanda, os conhecimentos técnicos exigidos, bem como as habilidades e competências requeridas dos profissionais especializados em Custos no mercado de trabalho no Estado do Paraná. Trata-se de um estudo descritivo com abordagem qualitativa que utilizou-se da técnica da análise de conteúdo para inferir sobre os requisitos exigidos nos anúncios em websites de empregos. Os principais resultados indicam que neste segmento, as vagas mais ofertadas no mercado de trabalho paranaense são para analistas de custos, sendo que a maior demanda de profissionais de custos ocorre na cidade de Curitiba. Das vagas analisadas, 11% solicitaram formação em Ciências Contábeis. No entanto observou-se que em cerca de 60% das vagas anunciadas, não requisitaram formação contábil ou em áreas correlatas, 57,4% das ofertas analisadas não requerem conhecimento em língua estrangeira e 26% não anunciaram exigências quanto a conhecimentos em informática em suas ofertas. Conclui-se que o mercado exige do profissional de custos algumas habilidades e conhecimentos, nas quais se destacam o conhecimento de métodos de custeio de produtos, conhecimento de gestão de custos e orçamentos e elaboração de relatórios contábeis e gerenciais. Palavras-chave: Mercado de trabalho. Profissionais de custos. Habilidades e competências.

Este estudo analisa a associação do uso diagnóstico e interativo de medidas de avaliação de desempenho com a diminuição da ambiguidade de papéis e o aumento do empoderamento psicológico de gestores. Pesquisa de levantamento foi realizada em uma cooperativa agroindustrial, na qual 52 gestores responderam o questionário baseado no estudo de Marginson, McAulay, Roush e Van Zijl (2014). Os resultados da modelagem de equações estruturais mostram que o uso diagnóstico e interativo das medidas de avaliação de desempenho não está associado com empoderamento psicológico. Porém, se confirma que o desempenho gerencial dos gestores é afetado pela ambiguidade de papéis.