O PAPEL MODERADOR DA LIDERANÇA NOS SISTEMAS DE GESTÃO DE ATIVOS IMOBILIZADOS
DOI:
https://doi.org/10.18623/rvd.v23.n3.4159Palabras clave:
Competence, Fixed Asset Management, Information Technology, Internal Control Systems, LeadershipResumen
Este estudo tem como objetivo analisar e demonstrar como a competência dos recursos humanos, os sistemas de controle interno e a tecnologia da informação aplicada aos ativos influenciam a eficácia da gestão de ativos imobilizados. Além disso, investiga-se o papel moderador da liderança na relação entre essas três variáveis e a eficácia da gestão de ativos imobilizados na Universidade de Cenderawasih. O estudo adotou uma abordagem quantitativa, utilizando o método de levantamento (survey). Por meio da aplicação de questionários, com a utilização da técnica de amostragem intencional (purposive sampling), foram selecionados 150 funcionários diretamente envolvidos no processo de gestão de ativos imobilizados. Esse processo abrange as etapas de planejamento, aquisição, uso, manutenção, segurança, aproveitamento, avaliação, alienação, administração, capacitação, controle e supervisão. Os dados coletados foram analisados por meio da Modelagem de Equações Estruturais. Os resultados demonstram empiricamente que a competência dos recursos humanos, os sistemas de controle interno e a tecnologia da informação aplicada aos ativos influenciam parcialmente a eficácia da gestão de ativos imobilizados. A liderança, por sua vez, mostrou-se capaz de fortalecer a influência da competência e da utilização da tecnologia da informação sobre a eficácia da gestão de ativos imobilizados. No entanto, a interação entre liderança e sistema de controle interno não apresentou efeito significativo.
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