ENABLING EFFECTS OF THE MANAGERIAL CONTROL SYSTEM (MCS) ON PSYCHOLOGICAL EMPOWERMENT, INDIVIDUAL RESILIENCE, AND TASK PERFORMANCE OF FEDERAL PUBLIC SERVANTS

Authors

DOI:

https://doi.org/10.15603/1982-8756/roc.v21.pe2025-004

Keywords:

Sistema de controle gerencial. Empowerment psicológico. Resiliência individual. Desempenho de tarefas. Setor público.

Abstract

This research analyzes the enabling effects of the Managerial Control System (MCS) on psychological empowerment, individual resilience, and task performance of 223 public servants from a federal autarchy. Through descriptive, survey-based research with a quantitative approach, the results revealed that an enabling MCS has a direct and positive influence on psychological empowerment and individual resilience, and an indirect influence on task performance. Older managers, those with longer experience in leadership roles, incumbents of permanent positions, and personnel from administrative areas are more likely to perceive the enabling effects of the MCS. The evidence found in this study allows us to conclude that enabling managerial control systems help enhance psychological empowerment and individual resilience, psychological capacities that positively affect managers' task performance in the studied environment. The study contributes by identifying the conditions under which an enabling MCS influences psychological empowerment, individual resilience, and performance, and by providing guidance to MCS designers on how to foster important cognitive and attitudinal capabilities that positively reflect on public servants’ work performance. 

Author Biographies

Duanne Emanuel Leal Guimarães

Mestrando em Ciências Contábeis pelo Programa de Pós-Graduação em Ciências Contábeis da Universidade Federal de Santa Maria (PPGCC/UFSM)

Vinícius Costa da Silva Zonatto

Pós Doutor em Ciências Contábeis (UNISINOS), Doutor em Ciências Contábeis e Administração (FURB) e professor do Programa de Pós-Graduação em Ciências Contábeis da Universidade Federal de Santa Maria (PPGCC/UFSM).

Larissa Degenhart

Doutora em Ciências Contábeis e Administração (FURB) e professora do Programa de Pós-Graduação em Ciências Contábeis da Universidade Federal de Santa Maria (PPGCC/UFSM).

Márcia Bianchi

Doutora em Economia (UFRGS) e professora do Programa de Pós-Graduação em Controladoria e Contabilidade da Universidade Federal do Rio Grande do Sul (PPGCC/UFRGS).

Published

2025-11-07

How to Cite

Leal Guimarães , D. E., Costa da Silva Zonatto, V., Degenhart, L., & Bianchi, M. (2025). ENABLING EFFECTS OF THE MANAGERIAL CONTROL SYSTEM (MCS) ON PSYCHOLOGICAL EMPOWERMENT, INDIVIDUAL RESILIENCE, AND TASK PERFORMANCE OF FEDERAL PUBLIC SERVANTS. Revista Organizações Em Contexto, 21, e2025–004. https://doi.org/10.15603/1982-8756/roc.v21.pe2025-004