Innovar | 2026
Authors: Klein L.; Akoumani M.K.; de Oliveira E.L.S.; dos Santos E.A.
DOI: 10.15446/innovar.v36n99.108442
Journal: Innovar
Year: 2026
Publisher: Universidad Nacional de Colombia
Document Type: Article
Open Access: All Open Access; Gold Open Access; Green Open Access
Cited by: 0
Creativity is a process through which organizations find solutions to their problems. However, it is necessary to consider the uses of management control systems (MCS) and the types of problems in order to combine them and stimulate the appropriate form of creativity for each problem type. Consequently, this study aims to analyze the effects of types of organizational problems and the uses of MCS on the expected and responsive dimensions of organizational creativity. The study has a descriptive character and was operationalized through a survey with Brazilian startups. The sample consisted of 101 respondents, and the data were analyzed using Exploratory Factor Analysis and Structural Equation Modeling. The results indicate a positive relationship between closed problems and the diagnostic use of MCS and responsive creativity, as well as a positive relationship between open problems and the interactive use of MCS and expected creativity. The mediation hypotheses were not statistically confirmed. The research advances knowledge by showing that management controls in startups do not positively influence organizational creativity and that startups use creativity to solve organizational problems. The study did not encompass all startups in Brazil or different organizational levels; therefore, our results cannot be generalized. © 2026 Universidad Nacional de Colombia. All rights reserved.
Diagnostic use; expected creativity; interactive use; responsive creativity; startups