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	<front>
		<journal-meta>
			<journal-id journal-id-type="publisher-id">rac</journal-id>
			<journal-title-group>
				<journal-title>Revista de Administração Contemporânea</journal-title>
				<abbrev-journal-title abbrev-type="publisher">Rev. adm. contemp.</abbrev-journal-title>
			</journal-title-group>
			<issn pub-type="ppub">1415-6555</issn>
			<issn pub-type="epub">1982-7849</issn>
			<publisher>
				<publisher-name>Associação Nacional de Pós-Graduação e Pesquisa em Administração</publisher-name>
			</publisher>
		</journal-meta>
		<article-meta>
			<article-id pub-id-type="doi">10.1590/1982-7849rac2025240208.en</article-id>
			<article-id pub-id-type="publisher-id">00002</article-id>
			<article-categories>
				<subj-group subj-group-type="heading">
					<subject>Theoretical-Empirical Article</subject>
				</subj-group>
			</article-categories>
			<title-group>
				<article-title>Do Informal Controls and Cooperation Trigger Resilience in Role Dependence in Startups?</article-title>
				<trans-title-group xml:lang="pt">
					<trans-title>Controles Informais e Cooperação Desencadeiam Resiliência na Dependência de Papel em Startups?</trans-title>
				</trans-title-group>
			</title-group>
			<contrib-group>
				<contrib contrib-type="author">
					<contrib-id contrib-id-type="orcid">0000-0002-7608-1519</contrib-id>
					<name>
						<surname>Meurer</surname>
						<given-names>Silvana Mannes</given-names>
					</name>
					<xref ref-type="aff" rid="aff1"><sup>1</sup></xref>
					<xref ref-type="corresp" rid="c1">*</xref>
					<role content-type="http://credit.niso.org/contributor-roles/conceptualization/">conceptualization</role>
					<role content-type="http://credit.niso.org/contributor-roles/data-curation/">data curation</role>
					<role content-type="http://credit.niso.org/contributor-roles/investigation/">investigation</role>
					<role content-type="http://credit.niso.org/contributor-roles/methodology/">methodology</role>
					<role content-type="http://credit.niso.org/contributor-roles/writing-original-draft/">writing - original draft</role>
					<role content-type="http://credit.niso.org/contributor-roles/writing-review-editing/">writing - review &amp; editing</role>
				</contrib>
				<contrib contrib-type="author">
					<contrib-id contrib-id-type="orcid">0000-0003-4007-6408</contrib-id>
					<name>
						<surname>Beuren</surname>
						<given-names>Ilse Maria</given-names>
					</name>
					<xref ref-type="aff" rid="aff1b"><sup>1</sup></xref>
					<role content-type="http://credit.niso.org/contributor-roles/conceptualization/">conceptualization</role>
					<role content-type="http://credit.niso.org/contributor-roles/data-curation/">data curation</role>
					<role content-type="http://credit.niso.org/contributor-roles/investigation/">investigation</role>
					<role content-type="http://credit.niso.org/contributor-roles/methodology/">methodology</role>
					<role content-type="http://credit.niso.org/contributor-roles/supervision/">supervision</role>
					<role content-type="http://credit.niso.org/contributor-roles/validation/">validation</role>
					<role content-type="http://credit.niso.org/contributor-roles/writing-original-draft/">writing - original draft</role>
					<role content-type="http://credit.niso.org/contributor-roles/writing-review-editing/">writing - review &amp; editing</role>
				</contrib>
				</contrib-group>
				<aff id="aff1">
					<label>1</label>
					<institution content-type="original">. Universidade Federal de Santa Catarina, Programa de Pós-Graduação em Contabilidade, Florianópolis, SC, Brazil. E-mail: silvanamannes@yahoo.com.br; ilse.beuren@gmail.com</institution>
					<institution content-type="normalized">Universidade Federal de Santa Catarina</institution>
					<institution content-type="orgdiv1">Programa de Pós-Graduação em Contabilidade</institution>
					<addr-line>
						<named-content content-type="city">Florianópolis</named-content>
                        <named-content content-type="state">SC</named-content>
					</addr-line>
					<country country="BR">Brazil</country>
					<email>silvanamannes@yahoo.com.br</email>
				</aff>
				<aff id="aff1b">
					<label>1</label>
					<institution content-type="original">. Universidade Federal de Santa Catarina, Programa de Pós-Graduação em Contabilidade, Florianópolis, SC, Brazil. E-mail: silvanamannes@yahoo.com.br; ilse.beuren@gmail.com</institution>
					<institution content-type="normalized">Universidade Federal de Santa Catarina</institution>
					<institution content-type="orgdiv1">Programa de Pós-Graduação em Contabilidade</institution>
					<addr-line>
						<named-content content-type="city">Florianópolis</named-content>
                        <named-content content-type="state">SC</named-content>
					</addr-line>
					<country country="BR">Brazil</country>
					<email>ilse.beuren@gmail.com</email>
				</aff>
			<author-notes>
				<corresp id="c1"><label>*</label> Corresponding Author</corresp>
				<fn fn-type="conflict" id="fn2">
					<label>Conflict of Interests</label>
					<p> The authors informed that there is no conflict of interests.</p>
				</fn>
				<fn fn-type="edited-by" id="fn8">
					<label>Editor-in-chief:</label>
				<p> Paula Chimenti (Universidade Federal do Rio de Janeiro, COPPEAD, Brazil) <ext-link ext-link-type="uri" xlink:href="https://orcid.org/0000-0002-6492-4072">https://orcid.org/0000-0002-6492-4072</ext-link>
					</p>
				</fn>
				<fn fn-type="edited-by" id="fn9">
					<label>Associate Editor:</label>
							<p>Denize Grzybovski (Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Sul, Brazil) <ext-link ext-link-type="uri" xlink:href="https://orcid.org/0000-0003-3798-1810">https://orcid.org/0000-0003-3798-1810</ext-link>
							</p>
							<p>Jorge Brantes Ferreira (Pontifícia Universidade Católica do Rio de Janeiro, Brazil) <ext-link ext-link-type="uri" xlink:href="https://orcid.org/0000-0002-9579-4477">https://orcid.org/0000-0002-9579-4477</ext-link>
							</p>
				</fn>
				<fn fn-type="other" id="fn10">
					<label>Reviewer:</label>
							<p>Luis Felipe Dias Lopes (Universidade Federal de Santa Maria, Brazil) <ext-link ext-link-type="uri" xlink:href="https://orcid.org/0000-0002-2438-0226">https://orcid.org/0000-0002-2438-0226</ext-link>
							</p>
							<p>One reviewer did not authorize the disclosure of his/her identity. </p>
				</fn>
			</author-notes>
			<!--<pub-date date-type="pub" publication-format="electronic">
				<day>26</day>
				<month>05</month>
				<year>2025</year>
			</pub-date>
			<pub-date date-type="collection" publication-format="electronic">
				<year>2025</year>
			</pub-date>-->
			<pub-date pub-type="epub-ppub">
				<season>Mar-Apr</season>
				<year>2025</year>
			</pub-date>
			<volume>29</volume>
			<issue>2</issue>
			<elocation-id>e240208</elocation-id>
			<history>
				<date date-type="received">
					<day>22</day>
					<month>07</month>
					<year>2024</year>
				</date>
				<date date-type="rev-recd">
					<day>16</day>
					<month>01</month>
					<year>2025</year>
				</date>
				<date date-type="accepted">
					<day>12</day>
					<month>02</month>
					<year>2025</year>
				</date>
				<date date-type="pub">
					<day>28</day>
					<month>04</month>
					<year>2025</year>
				</date>
			</history>
			<permissions>
				<license license-type="open-access" xlink:href="https://creativecommons.org/licenses/by/4.0/" xml:lang="en">
					<license-p>This is an open-access article distributed under the terms of the Creative Commons Attribution License</license-p>
				</license>
 			</permissions>
			<abstract>
				<title>ABSTRACT</title>
				<sec>
					<title>Objective:</title>
					<p>this article examines the influence of informal controls on resilience in role dependency, with the mediating intervention of cooperation and the moderating intervention of relational difficulties. </p>
				</sec>
				<sec>
					<title>Theoretical approach:</title>
					<p>organizational literature, in light of positive psychology, considers resilience to be a developed trait, which leads to the presumption that resilience related to role dependency can be triggered by informal controls, as they reflect values, norms, and expectations that support the development of organizational resilience capabilities. </p>
				</sec>
				<sec>
					<title>Method:</title>
					<p>structural equation modeling using partial least squares was applied to data collected through a survey with managers of Brazilian incubated startups. </p>
				</sec>
				<sec>
					<title>Results:</title>
					<p>the research findings reveal that informal controls do not directly influence resilience in role dependency, only through cooperation. Furthermore, informal controls have a direct influence on cooperation which, in turn, affects resilience in role dependency. However, relational difficulties did not present a moderating effect on the relationship between cooperation and resilience in role dependency. </p>
				</sec>
				<sec>
					<title>Conclusions:</title>
					<p>these results have implications in showing that resilience in role dependency is not directly influenced by informal controls, but rather through the mediation of cooperation. This highlights the importance of cooperation and the need to foster it in order to promote resilience in startups, due to their limited staff. Thus, it deepens the understanding of the potential influence of informal controls and cooperation on resilience in role dependency in disruptive contexts and resource-scarce environments, common among incubated startups.</p>
				</sec>
			</abstract>
			<trans-abstract xml:lang="pt">
				<title>RESUMO</title>
				<sec>
					<title>Objetivo:</title>
					<p>este artigo examina a influência dos controles informais sobre a resiliência na dependência de papel, com a interveniência mediadora da cooperação e moderadora das dificuldades relacionais. </p>
				</sec>
				<sec>
					<title>Marco teórico:</title>
					<p>a literatura organizacional, à luz da psicologia positiva, considera que a resiliência é desenvolvida, o que leva à presunção de que a resiliência voltada à dependência de papel possa ser desencadeada pelos controles informais, uma vez que estes refletem valores, normas e expectativas que apoiam a concepção de capacidades de resiliência organizacional. </p>
				</sec>
				<sec>
					<title>Método:</title>
					<p>para a análise dos dados coletados na <italic>survey</italic> com gestores de startups incubadas brasileiras, aplicou-se modelagem de equações estruturais por mínimos quadrados parciais. </p>
				</sec>
				<sec>
					<title>Resultados:</title>
					<p>os achados da pesquisa revelam que os controles informais não exercem influência direta sobre a resiliência na dependência de papel, apenas por meio da cooperação. Ademais, os controles informais demonstram influência direta na cooperação e, por sua vez, a cooperação na resiliência na dependência de papel. Contudo, as dificuldades relacionais não apresentaram efeito moderador na relação entre a cooperação e a resiliência na dependência de papel. </p>
				</sec>
				<sec>
					<title>Conclusões:</title>
					<p>esses resultados trazem implicações ao revelar que a resiliência na dependência de papel não é influenciada diretamente pelos controles informais, mas pela mediação da cooperação. Isso indica a relevância da cooperação e a atenção necessária para promover resiliência em startups, devido ao seu reduzido quadro de pessoas. Assim, aprofunda-se a compreensão da influência potencial dos controles informais e da cooperação sobre a resiliência na dependência de papel em contextos perturbadores e de escassez de recursos, comum em startups incubadas. </p>
				</sec>
			</trans-abstract>
			<kwd-group xml:lang="en">
				<title>Keywords:</title>
				<kwd>Informal controls</kwd>
				<kwd>resilience in role dependency</kwd>
				<kwd>cooperation</kwd>
				<kwd>relational difficulties</kwd>
				<kwd>startups</kwd>
			</kwd-group>
			<kwd-group xml:lang="pt">
				<title>Palavras-chave:</title>
				<kwd>Controles informais</kwd>
				<kwd>resiliência na dependência de papel</kwd>
				<kwd>cooperação</kwd>
				<kwd>dificuldades relacionais</kwd>
				<kwd>startups</kwd>
			</kwd-group>
			<counts>
				<fig-count count="2"/>
				<table-count count="4"/>
				<equation-count count="0"/>
				<ref-count count="57"/>
			</counts>
		</article-meta>
	</front>
	<body>
		<sec sec-type="intro">
			<title>INTRODUCTION</title>
			<p>Turbulent and dynamic environments stimulate the creation of new businesses while simultaneously challenging the continuity of existing ventures, especially small enterprises (<xref ref-type="bibr" rid="B14">Fisher et al., 2020</xref>; <xref ref-type="bibr" rid="B53">Townsend et al., 2018</xref>). This becomes even more evident in startups, since their goal is to offer new products amid uncertainty (<xref ref-type="bibr" rid="B17">Frare &amp; Beuren, 2023</xref>; <xref ref-type="bibr" rid="B44">Ries, 2011</xref>). Despite their innovative potential, a significant portion of these companies around the world fails to survive over time, mainly due to the absence of management mechanisms and difficulties in managing the business (<xref ref-type="bibr" rid="B3">Bertolami et al., 2018</xref>; <xref ref-type="bibr" rid="B38">March-Chorda, 2004</xref>; <xref ref-type="bibr" rid="B40">Noelia &amp; Rosalia, 2020</xref>). With fewer resources than large companies and facing a series of challenges in their early stages, these businesses rely on their management capacity for development (<xref ref-type="bibr" rid="B7">Bouncken et al., 2015</xref>; Frare &amp; Beuren, 2023).</p>
			<p>One of the key drivers of management capacity is managerial control, which is structured in two main formalizations: formal controls and informal controls. While both are relevant across various business configurations, the potential of informal controls is still not fully understood. These controls are especially important in startups due to their guiding and flexible nature (<xref ref-type="bibr" rid="B11">Davila &amp; Foster, 2009</xref>; <xref ref-type="bibr" rid="B17">Frare &amp; Beuren, 2023</xref>; <xref ref-type="bibr" rid="B45">Santos et al., 2023</xref>; <xref ref-type="bibr" rid="B52">Taylor et al., 2019</xref>). Informal controls reflect the values, norms, and expectations of the organization’s members, contributing to a more harmonious work environment and guiding desired employee behaviors (<xref ref-type="bibr" rid="B18">Goebel &amp; Weißenberger, 2017</xref>; <xref ref-type="bibr" rid="B39">Merchant &amp; Otley, 2007</xref>).</p>
			<p>Disruptive contexts in the face of uncertainty demand resilience, which is considered essential for the survival of startups (<xref ref-type="bibr" rid="B15">Frare &amp; Beuren, 2021</xref>). Resilience is a dynamic process involving positive adaptation and the ability to cope with adversity and risks (<xref ref-type="bibr" rid="B34">Luthar et al., 2000</xref>). Various forms of resilience - individual, team, organizational, and contextual (<xref ref-type="bibr" rid="B33">Luthans et al., 2010</xref>; <xref ref-type="bibr" rid="B49">Shin et al., 2012</xref>), - have been brought into organizational settings as they permeate the work environment (<xref ref-type="bibr" rid="B57">Zhou et al., 2023</xref>). This study focuses on resilience in role dependency, broadly understood as the ability to overcome and recover from the absence of a team member (<xref ref-type="bibr" rid="B37">Mallak, 1998</xref>).</p>
			<p>Resilience can be influenced by managerial control (<xref ref-type="bibr" rid="B8">Bracci &amp; Tallaki, 2021</xref>; <xref ref-type="bibr" rid="B17">Frare et al., 2023</xref>). Research shows that management control systems (MCS) support cognitive, behavioral, and contextual resilience (<xref ref-type="bibr" rid="B6">Beuren et al., 2020</xref>). On one hand, systems focused on planning, monitoring, and performance management are relevant for building organizational resilience capabilities (Bracci &amp; Tallaki, 2021). On the other hand, both formal and informal controls foster proactive and reactive organizational resilience (Beuren &amp; Santos, 2019; Frare et al., 2023). Emphasis is placed on the importance of control in managing the absence of team members and preventing crises (<xref ref-type="bibr" rid="B57">Zhou et al., 2023</xref>). </p>
			<p>These studies associate control with resilience in a broad way, often overlooking the segmented analysis of its dimensions. Most of them focus on different approaches to resilience but remain silent on resilience in role dependency (e.g. <xref ref-type="bibr" rid="B6">Beuren et al., 2020</xref>; <xref ref-type="bibr" rid="B8">Bracci &amp; Tallaki, 2021</xref>; <xref ref-type="bibr" rid="B17">Frare et al., 2023</xref>). Furthermore, fostering resilience in startups appears to be particularly challenging, creating opportunities for further research (<xref ref-type="bibr" rid="B21">Haase &amp; Eberl, 2019</xref>; <xref ref-type="bibr" rid="B57">Zhou et al., 2023</xref>). The scarcity of research addressing resilience drivers in startups encourages the investigation of this phenomenon and its antecedents (Frare &amp; Beuren, 2021; Haase &amp; Eberl, 2019; Zhou et al., 2023). </p>
			<p>Cooperation is identified in the literature as an antecedent of resilience (<xref ref-type="bibr" rid="B30">Lotfi &amp; Larmour, 2022</xref>; <xref ref-type="bibr" rid="B54">Wieland &amp; Wallenburg, 2013</xref>), especially in startups that have limited staff (<xref ref-type="bibr" rid="B44">Ries, 2011</xref>). Cooperation involves the joint effort of individuals, from interaction to effective communication, to achieve set goals (<xref ref-type="bibr" rid="B50">Smith et al., 1995</xref>). In role dependency, constructive, flexible, and balanced collaboration may be more effective than strictly adhering to designated roles (<xref ref-type="bibr" rid="B15">Frare &amp; Beuren, 2021</xref>). Relationships can become more resilient and adaptable to changes (Lotfi &amp; Larmour, 2022; Wieland &amp; Wallenburg, 2013), suggesting a mediating role of cooperation, an underexplored aspect in the literature (<xref ref-type="bibr" rid="B41">Pazetto &amp; Beuren, 2022</xref>).</p>
			<p>In this context, relational difficulties may signal the direction or strength of cooperation’s influence on resilience in role dependency. These difficulties can pose obstacles to cooperation, such as lack of trust, resentment, conflicting interests, and competition (<xref ref-type="bibr" rid="B56">Zhang et al., 2023</xref>). Conflicts inherent to relational difficulties can hinder cooperation (<xref ref-type="bibr" rid="B13">Dias et al., 2020</xref>), limiting interaction in overcoming challenges (<xref ref-type="bibr" rid="B31">Lowe, 1997</xref>; Zhang et al., 2023). However, this remains an under-researched area that requires further study. </p>
			<p>Given the above, this study examines the influence of informal controls on resilience in role dependency, with the mediating intervention of cooperation and the moderating intervention of relational difficulties. A survey was conducted with managers of Brazilian incubated startups, and data were analyzed using structural equation modeling. This study is justified in this context because startups are especially prone to challenging situations, which require further investigation (<xref ref-type="bibr" rid="B57">Zhou et al., 2023</xref>). Resilience in role dependency is particularly relevant for startups, as in early stages it is common for founders and team members to play multiple roles (<xref ref-type="bibr" rid="B17">Frare et al., 2023</xref>). One person often performs several functions, and in their absence, others must step in (<xref ref-type="bibr" rid="B37">Mallak, 1998</xref>). </p>
			<p>This study contributes to both the literature and managerial practice. First, it broadens the understanding of the potential of informal controls in resilience (<xref ref-type="bibr" rid="B5">Beuren &amp; Santos, 2019</xref>; <xref ref-type="bibr" rid="B8">Bracci &amp; Tallaki, 2021</xref>), specifically in resilience in role dependency (<xref ref-type="bibr" rid="B37">Mallak, 1998</xref>). The research findings also address the gap concerning the influence of informal controls on resilience (Beuren et al., 2020) in under-investigated contexts (<xref ref-type="bibr" rid="B21">Haase &amp; Eberl, 2019</xref>). Second, although previous research has empirically demonstrated the relevance of cooperation to resilience, such studies have focused primarily on supply chains (<xref ref-type="bibr" rid="B30">Lotfi &amp; Larmour, 2022</xref>; <xref ref-type="bibr" rid="B54">Wieland &amp; Wallenburg, 2013</xref>). The literature is still scarce in terms of how this relationship unfolds within startups (<xref ref-type="bibr" rid="B17">Frare et al., 2023</xref>). Third, the study contributes by highlighting relational difficulties as potential indicators of the strength of cooperation’s influence on resilience in role dependency (<xref ref-type="bibr" rid="B31">Lowe, 1997</xref>; <xref ref-type="bibr" rid="B56">Zhang et al., 2023</xref>).</p>
			<p>From a practical perspective, the study offers insights for startup managers. First, it shows that informal controls do not have a direct effect on resilience in role dependency, but rather an indirect effect through cooperation. Informal controls can be particularly valuable in startups by enabling quick action and adaptation to changes (<xref ref-type="bibr" rid="B15">Frare &amp; Beuren, 2021</xref>). Second, the findings emphasize the importance of fostering employee cooperation to build resilience. Cooperation proves to be a critical mechanism for tackling challenges and seizing opportunities in a competitive and highly volatile environment. Third, the results reinforce that while informal controls affect resilience indirectly, cooperation plays a direct role in enhancing resilience, in view of the uncertainties and the disruptive context that are generally present in startups due to the lack of resources to promote innovation. </p>
		</sec>
		<sec>
			<title>THEORETICAL FRAMEWORK AND HYPOTHESES</title>
			<sec>
				<title>Informal controls and resilience in role dependency</title>
				<p>Organizational literature is structured to support and make a robust contribution to organizational studies and practices (<xref ref-type="bibr" rid="B1">Bedani &amp; Veiga, 2015</xref>). To this end, organizational literature is often complemented by elements from other fields of knowledge (Bedani &amp; Veiga, 2015; <xref ref-type="bibr" rid="B23">Hillmann, 2021</xref>; <xref ref-type="bibr" rid="B57">Zhou et al., 2023</xref>). In cases involving interactions between organizational and individual elements, studies from the field of psychology can contribute to this purpose (<xref ref-type="bibr" rid="B12">Demo et al., 2022</xref>; Hillmann, 2021). In the present study, the approach to resilience in role dependency was developed through the theoretical lens of organizational literature, combined with aspects of positive psychology theory (Demo et al., 2022; Hillmann, 2021; <xref ref-type="bibr" rid="B47">Seligman &amp; Csikszentmihalyi, 2000</xref>). </p>
				<p>Grounded in organizational literature, informal controls seek to translate organizational values and norms (<xref ref-type="bibr" rid="B10">Chenhall, 2003</xref>; <xref ref-type="bibr" rid="B17">Frare &amp; Beuren, 2023</xref>). They are characterized as organic and flexible and are classified into personnel control and cultural control (<xref ref-type="bibr" rid="B18">Goebel &amp; Weißenberger, 2017</xref>). Personnel control relates to employees, such as training and hiring, while cultural control concerns the values and beliefs of the organization (Goebel &amp; Weißenberger, 2017; <xref ref-type="bibr" rid="B25">Kleine &amp; Weißenberger, 2014</xref>). Both are rooted in collective norms and values that guide individuals toward organizational goals through their ethical awareness (Goebel &amp; Weißenberger, 2017) and resilience capacity.</p>
				<p>Resilience, in broad terms, consists of the ability to withstand and recover from adverse situations (<xref ref-type="bibr" rid="B29">Linnenluecke, 2017</xref>; <xref ref-type="bibr" rid="B35">Madni &amp; Jackson, 2009</xref>). At the individual level, resilience refers to employees’ ability to recover and/or succeed in the face of adversity (<xref ref-type="bibr" rid="B6">Beuren et al., 2020</xref>; <xref ref-type="bibr" rid="B33">Luthans et al., 2010</xref>; <xref ref-type="bibr" rid="B49">Shin et al., 2012</xref>). Role dependency is defined as an element of resilience. Thus, resilience in role dependency is characterized as the ability to fill in for an absent team member and recover (<xref ref-type="bibr" rid="B37">Mallak, 1998</xref>). </p>
				<p>From an individual perspective, resilience is considered manageable through intervention by means of human resource management practices and policies (<xref ref-type="bibr" rid="B27">Lengnick-Hall et al., 2011</xref>; <xref ref-type="bibr" rid="B24">Khan et al., 2019</xref>). It is argued that managers can promote resilience through specific actions (<xref ref-type="bibr" rid="B6">Beuren et al., 2020</xref>; Lengnick-Hall et al., 2011). Therefore, it is conjectured that, in the face of adverse events, informal controls may be useful in promoting resilience by fostering behaviors and attitudes that ensure harmony between organizational and individual goals (<xref ref-type="bibr" rid="B18">Goebel &amp; Weißenberger, 2017</xref>; <xref ref-type="bibr" rid="B25">Kleine &amp; Weißenberger, 2014</xref>). </p>
				<p>Previous research provides evidence of the association between controls and resilience. <xref ref-type="bibr" rid="B5">Beuren and Santos (2019</xref>) examined the effects of enabling and coercive MCS on cognitive, behavioral, and contextual resilience in companies that acquired or were acquired by others. They found associations between enabling controls and all three forms of resilience, while coercive controls were associated only with contextual resilience. Beuren et al. (2020) analyzed the effects of enabling MCS on psychological empowerment and organizational resilience in the context of company acquisition processes. They found that MCS help in facing turbulence and adversity. <xref ref-type="bibr" rid="B8">Bracci e Tallaki (2021</xref>) investigated whether MCS focused on planning, monitoring, and performance management are relevant in fostering resilience capabilities in public sector organizations. They concluded that MCS are important to stimulate quick response behaviors and adaptability in adverse situations. </p>
				<p>Focusing specifically on formal and informal controls, <xref ref-type="bibr" rid="B17">Frare et al. (2023</xref>) investigated the role of these controls in fostering proactive and reactive organizational resilience in financial technology startups. They concluded that fintechs can benefit from using these controls to develop resilience, helping them anticipate and prepare for moments of uncertainty. Based on the above, the following hypothesis is proposed:</p>
				<p><disp-quote>
					<p>H1: Informal controls positively influence resilience in role dependency.</p>
				</disp-quote></p>
			</sec>
			<sec>
				<title>Informal controls and cooperation</title>
				<p>Cooperation consists of individuals’ willingness to unite efforts, foster interaction, and connect to achieve mutual goals (<xref ref-type="bibr" rid="B50">Smith et al., 1995</xref>). These efforts can be enhanced with the support of MCS, which include actions to guide individuals toward organizational objectives (<xref ref-type="bibr" rid="B36">Mahama, 2006</xref>; <xref ref-type="bibr" rid="B45">Santos et al., 2023</xref>). Controls can help guide employees’ interests and behaviors in the best interests of the organization (<xref ref-type="bibr" rid="B4">Beu &amp; Buckley, 2004</xref>; <xref ref-type="bibr" rid="B52">Taylor et al., 2019</xref>). Therefore, companies can use MCS to intensify employee cooperation and steer their efforts toward common goals (<xref ref-type="bibr" rid="B18">Goebel &amp; Weißenberger, 2017</xref>; <xref ref-type="bibr" rid="B39">Merchant &amp; Otley, 2007</xref>).</p>
				<p>
					<xref ref-type="bibr" rid="B55">Xu et al. (2014</xref>) argue that control is a formality embedded in agreements, helping to define the boundaries of cooperation, which, in a broader definition, includes measures that go beyond formal contracts and aim to develop a culture of cooperation. <xref ref-type="bibr" rid="B36">Mahama (2006</xref>) investigated the relationship between MCS (performance measurement systems and socialization processes) and dimensions of cooperation in strategic supply relationships and found a positive and significant relationship. <xref ref-type="bibr" rid="B42">Pazetto and Beuren (2024</xref>) studied the influence of the timeliness of management information and trust on cooperation in technology parks. They observed that the speed and frequency of management information operate in different but complementary ways to promote trust and cooperation. Despite the differing contexts of these studies, it is assumed that:</p>
				<p><disp-quote>
					<p>H2: Informal controls positively influence cooperation.</p>
				</disp-quote></p>
			</sec>
			<sec>
				<title>Cooperation and resilience in role dependency</title>
				<p>Cooperation tends to occur in various contexts, involving interaction among individuals, teams, or even organizations, and it implies collaboration and communication, which can influence the resilience of those involved (<xref ref-type="bibr" rid="B30">Lotfi &amp; Larmour, 2022</xref>; <xref ref-type="bibr" rid="B54">Wieland &amp; Wallenburg, 2013</xref>). In the context of interorganizational networks, Lofti and Larmour (2022) analyzed how collaboration affects resilience in the supply chain and found that the more these companies collaborate, the more resilient they become. Wieland and Wallenburg (2013) investigated relational competencies (communication, cooperation, and integration) that may influence proactive and reactive resilience in supply chains. They found that cooperation positively influences proactive resilience. </p>
				<p>In the intraorganizational context, focusing on a specific locusntraorganizacional e em um lócus específico de empresas, <xref ref-type="bibr" rid="B44">Ries (2011</xref>) investigated cooperation in startups. Among the study’s findings, the importance of cooperation was highlighted, particularly due to the lean nature of such organizations. <xref ref-type="bibr" rid="B15">Frare and Beuren (2021</xref>) investigated resilience in startups. The results pointed to the importance of resilience in the face of environmental uncertainties. These studies provide empirical evidence on cooperation and resilience in role dependency. These findings, combined and supported by research in network contexts, lead to the following assumption: </p>
				<p><disp-quote>
					<p>H3: Cooperation positively influences resilience in role dependency.</p>
				</disp-quote></p>
			</sec>
			<sec>
				<title>Mediating effect of cooperation between informal controls and resilience in role dependency</title>
				<p>Cooperation is considered a relevant mechanism for the development of resilience (<xref ref-type="bibr" rid="B54">Wieland &amp; Wallenburg, 2013</xref>), especially when considering that employees’ capabilities are essential for building resilience (<xref ref-type="bibr" rid="B57">Zhou et al., 2023</xref>). This leads to the assumption that cooperation within the organization, between individuals, among teams, or even at the organizational level, may affect the relationship between informal controls and resilience in role dependency. However, the literature remains silent on these potential effects of cooperation.</p>
				<p>It is hypothesized that cooperation mediates the relationship between informal controls and resilience in role dependency for the following reasons: (a) informal controls can influence behavior patterns, build trust, and establish norms that encourage cooperation (<xref ref-type="bibr" rid="B36">Mahama, 2006</xref>; <xref ref-type="bibr" rid="B41">Pazetto &amp; Beuren, 2022</xref>); (b) cooperation promotes the sharing of resources, mutual support, learning, and collaboration, which increase individuals’ ability to deal with adversity (<xref ref-type="bibr" rid="B30">Lotfi &amp; Larmour, 2022</xref>; <xref ref-type="bibr" rid="B54">Wieland &amp; Wallenburg, 2013</xref>). From this, it is assumed that:</p>
				<p><disp-quote>
					<p>H4: Cooperation has a mediating effect on the relationship between informal controls and resilience in role dependency.</p>
				</disp-quote></p>
			</sec>
			<sec>
				<title>Moderating effect of relational difficulties between cooperation and resilience</title>
				<p>Relational mechanisms consist of social factors like learning and coordination, whose role is to stimulate communication and mutual commitment (<xref ref-type="bibr" rid="B32">Luiz et al., 2024</xref>; <xref ref-type="bibr" rid="B48">Shahzad et al., 2020</xref>). Therefore, relational difficulties in the workplace can affect how people cooperate with one another, impacting the quality and effectiveness of interactions and, consequently, hindering resilience. These difficulties may stem from conflict, lack of communication and commitment, and low trust, among other factors (<xref ref-type="bibr" rid="B13">Dias et al., 2020</xref>). Conflict or ineffective communication can impair a team’s ability to work together and overcome challenges (<xref ref-type="bibr" rid="B56">Zhang et al., 2023</xref>). </p>
				<p>In relationships where these difficulties persist, cooperation may be compromised (<xref ref-type="bibr" rid="B31">Lowe, 1997</xref>; <xref ref-type="bibr" rid="B56">Zhang et al., 2023</xref>). In the interorganizational context, <xref ref-type="bibr" rid="B41">Pazetto and Beuren (2022</xref>) found that the design of the MCS influences cooperation and that the company’s identification with its technology park plays a moderating role. <xref ref-type="bibr" rid="B32">Luiz et al. (2024</xref>)investigated the effects of enabling MCS and relational capabilities in managing conflicts within innovation ecosystems and found both direct and indirect effects through learning and coordination capabilities. </p>
				<p>In the intraorganizational context, <xref ref-type="bibr" rid="B31">Lowe (1997</xref>)examined the role of interpersonal relationships in cooperation and discovered that high-quality leader/member interaction is positively associated with cooperation. <xref ref-type="bibr" rid="B56">Zhang et al. (2023</xref>) examined the impact of intergroup conflict on trust and the intention to cooperate and found that conflict can reduce the intention to cooperate. Therefore, it is presumed that relational difficulties affect individuals’ ability to cooperate, which, in turn, may hinder their ability to cope with adversity and overcome challenges. In this sense, it is hypothesized that:</p>
				<p><disp-quote>
					<p>H5: Relational difficulties have a moderating effect on the relationship between cooperation and role-dependent resilience.</p>
				</disp-quote></p>
				<p>
					<xref ref-type="fig" rid="f1">Figure 1</xref> highlights the theoretical model and research hypotheses.</p>
				<p>
					<fig id="f1">
						<label>Figure 1</label>
						<caption>
							<title>Theoretical model of the research.</title>
						</caption>
						<graphic xlink:href="1982-7849-rac-29-02-e240208-gf1.jpg"/>
						<attrib>Source: Elaborated by the Authors. The dashed arrows refer to the mediation (H4) and moderation (H5) hypotheses. </attrib>
					</fig>
				</p>
				<p>In the model, positive effects of informal controls on resilience in role dependency (H1) and cooperation (H2) are expected, as well as the effect of cooperation on resilience in role dependency (H3). It is further hypothesized that cooperation mediates the relationship between informal controls and resilience in role dependency (H4), and that relational difficulties moderate the relationship between cooperation and resilience in role dependency (H5). The incubation stage was controlled in accordance with previous research (e.g., <xref ref-type="bibr" rid="B17">Frare et al., 2023</xref>), based on the assumption that different organizational configurations at different startup stages require distinct support from the business ecosystem. </p>
			</sec>
		</sec>
		<sec sec-type="methods">
			<title>METHODOLOGICAL PROCEDURES</title>
			<sec>
				<title>Population and sample</title>
				<p>The population for this research consists of Brazilian incubated startups. These are companies inserted into an innovation ecosystem and at an early stage of their life cycle, typically facing various risks and uncertainties (<xref ref-type="bibr" rid="B44">Ries, 2011</xref>). These companies are created with the mission of developing new products, with a high degree of technology and in contexts of uncertainty (<xref ref-type="bibr" rid="B15">Frare &amp; Beuren, 2021</xref>). The choice of these companies is due to their dynamic nature and the challenging situations they face, making resilience essential to their survival (Frare &amp; Beuren, 2021). These elements are inherent to the scope of the present study and justify this locus of investigation. </p>
				<p>A survey was conducted with managers of incubated startups in incubators affiliated with the Brazilian Association of Entities Promoting Innovative Enterprises (<italic>Associação de Entidades Promotoras de Empreendimentos Inovadores</italic> - Anprotec). Mapping these incubators was carried out using their websites, resulting in 1,347 incubated startups from 12 Brazilian states. The identification of startup managers was done through the social network LinkedIn, which resulted in 953 professionals. They received an invitation to participate in the study, and the 565 who accepted it received a link to the questionnaire on the QuestionPro platform between November 2022 and May 2023. A total of 113 valid responses were obtained, compatible with the minimum sample size of 77 responses for the structural model analysis, as determined by the G*Power software, with a confidence level of 0.80 and a margin of error of 0.05.</p>
				<p>The demographic analysis of the respondents shows that 70% are male, 27% have a higher education degree, and 30% have a <italic>lato sensu</italic> postgraduate degree, such as a specialization or an MBA. Regarding their positions, 23% are C-level executives (CEO, CFO, COO, CTO), 24% are directors, 11% are managers, 3% are coordinators, and 39% hold other positions. Concerning the startups’ profile, 68% have fewer than 50 employees and operate in different economic sectors. Regarding their stage of incubation, the data show that 63 startups (56%) are in the pre-incubation or incubation stage, while 50 startups (44%) are graduates.</p>
			</sec>
			<sec>
				<title>Constructs and research instruments</title>
				<p>The theoretical model of the research includes four constructs: informal controls, cooperation, relational difficulties, and resilience in role dependency. The constructs were measured using research instruments from previous studies, with the items presented on a five-point Likert scale (https://doi.org/10.7910/DVN/X2WIUT).</p>
				<p>The construct of informal controls was measured using the research instrument by <xref ref-type="bibr" rid="B18">Goebel and Weißenberger (2017</xref>), with five items on personnel control and six on cultural control. However, it was operationalized as a single construct, run as a second-order variable. Respondents were asked to indicate the extent to which the situations described in the items apply to the use of informal controls by the company’s top management, on a scale from ‘does not apply’ (1) to ‘totally applies’ (5). </p>
				<p><italic>Cooperation</italic> was measured using five items from the research instrument by <xref ref-type="bibr" rid="B46">Seepana et al. (2020</xref>), adapted from <xref ref-type="bibr" rid="B9">Cannon and Perreault (1999</xref>). Respondents were asked to indicate their degree of agreement with the cooperation in their company, on a scale from ‘totally disagree’ (1) to ‘totally agree’ (5). </p>
				<p>The construct of <italic>relational difficulties</italic> was measured with three items from the research instrument by <xref ref-type="bibr" rid="B13">Dias et al. (2020</xref>). Respondents were asked to indicate the frequency with which the described situations occur in their company, on a scale from ‘never’ (1) to ‘always’ (5).</p>
				<p><italic>Resilience in role dependency</italic> was measured with three items from the research instrument by <xref ref-type="bibr" rid="B37">Mallak (1998</xref>). Respondents were asked to indicate the extent to which the items correspond to their resilient capacity, on a scale from ‘extremely low correspondence’ (1) to ‘extremely high correspondence’ (5).</p>
				<p>The incubation stage of the startups was controlled for both cooperation and resilience, assigning 0 to graduated startups (those that have completed the incubation process) and 1 to pre-incubated and incubated startups (in the early stages of incubation or residing in an incubator). The incubation stage was assessed through the questionnaire. Related research (e.g., <xref ref-type="bibr" rid="B2">Bedford, 2015</xref>) controlled for size and age as representations of the incubation stage. The incubation stages were chosen because startups typically have fewer resources and more flexible informal structures in the early stages, as well as limited staff (<xref ref-type="bibr" rid="B17">Frare et al., 2023</xref>) resulting in greater role dependency. </p>
			</sec>
			<sec>
				<title>Common method bias and non-response bias</title>
				<p>Despite the caution in data collection, the nature of the research is vulnerable to biases. The study used data from a single source, collected at a single point in time. Measures were taken to minimize common method bias (CMB), including the use of different research instruments; care in translating and writing the items; and informing respondents in the introductory letter to the survey that there are no right or wrong answers (<xref ref-type="bibr" rid="B43">Podsakoff et al., 2012</xref>). Additionally, Harman’s single-factor test was conducted using SPSS software, where, for the four factors formed, 32.70% of the variation in the variables was explained by a single factor, which is below the 50% threshold (Podsakoff et al., 2012). Given the low sensitivity of Harman’s single factor test, the common method bias was further evaluated through exploratory factor analysis, comparing a one-factor model with a four-factor model (<xref ref-type="bibr" rid="B51">Sun et al., 2023</xref>). The results are presented in <xref ref-type="table" rid="t1">Table 1</xref>.</p>
				<p>
					<table-wrap id="t1">
						<label>Table 1</label>
						<caption>
							<title>Results of the confirmatory factor analysis.</title>
						</caption>
						<table frame="hsides" rules="groups">
							<colgroup>
								<col/>
								<col/>
								<col/>
								<col/>
								<col/>
								<col/>
								<col/>
							</colgroup>
							<thead>
								<tr>
									<th align="center">Model</th>
									<th align="center">Factor</th>
									<th align="center">χ²/df</th>
									<th align="center">CFI</th>
									<th align="center">NFI</th>
									<th align="center">RMSEA</th>
									<th align="center">SRMR</th>
								</tr>
							</thead>
							<tbody>
								<tr>
									<td align="center">Four-factor model</td>
									<td align="center">(CI, CO, DR, RDP)</td>
									<td align="center">2.10</td>
									<td align="center">0.857</td>
									<td align="center">0.763</td>
									<td align="center">0.100</td>
									<td align="center">0.089</td>
								</tr>
								<tr>
									<td align="center">Three-factor model</td>
									<td align="center">(CI, CO + DR, RDP)</td>
									<td align="center">3.08</td>
									<td align="center">0.724</td>
									<td align="center">0.645</td>
									<td align="center">0.137</td>
									<td align="center">0.150</td>
								</tr>
								<tr>
									<td align="center">Two-factor model</td>
									<td align="center">(CI, CO + DR + RDP)</td>
									<td align="center">4.14</td>
									<td align="center">0.579</td>
									<td align="center">0.518</td>
									<td align="center">0.168</td>
									<td align="center">0.174</td>
								</tr>
								<tr>
									<td align="center">One-factor model</td>
									<td align="center">(CI + CO + DR + RDP)</td>
									<td align="center">4.78</td>
									<td align="center">0.491</td>
									<td align="center">0.440</td>
									<td align="center">0.185</td>
									<td align="center">0.151</td>
								</tr>
							</tbody>
						</table>
						<table-wrap-foot>
							<fn id="TFN1">
								<p>Note. IC = Informal controls; CO = Cooperation; RD = Relational difficulties; RRD = Resilience in role dependency. Source: Elaborated by the Authors.</p>
							</fn>
						</table-wrap-foot>
					</table-wrap>
				</p>
				<p>The four-factor model presents the best fit among all the models, with a χ²/df ratio of 2.10, a CFI of 0.857, an NFI of 0.763, and an RMSEA of 0.100, which is reasonable. The three-factor, two-factor, and one-factor models performed significantly worse, especially in these indices, indicating that the four-factor solution is the most appropriate for the data. Therefore, the absence of serious common method bias can be inferred from the fact that the one-factor model shows a significantly worse fit than the four-factor model, suggesting that the data are better represented by multiple distinct factors rather than a single common factor (<xref ref-type="bibr" rid="B51">Sun et al., 2023</xref>).</p>
				<p>In addition to the common method bias analysis, potential distortions from non-response bias were also analyzed by comparing the means between the first 10% and the last 10% of respondents (<xref ref-type="bibr" rid="B19">Gomez-Conde et al., 2021</xref>). The application of the t-test revealed no significant differences (p &lt; 0.05) in the means of the responses to the questionnaire items between early and late respondents. Therefore, the presence of these biases in the data analysis is unlikely.</p>
				<p>The letter attached to the questionnaire also ensured the anonymity of the respondents and their companies. Therefore, the research was exempted from registration and evaluation in the Research Ethics Committee (<italic>Comitê de Ética em Pesquisa</italic> - CEP) and National Commission for Research Ethics (<italic>Comissão Nacional de Ética em Pesquisa</italic> - CONEP) system, according to item XIV, article 2, of Resolution CNS No. 510/2016, which allows for such exemption in research that invites participants, with no requirement for identification, to express the meaning they attribute to topics, actions of people, and organizations.</p>
			</sec>
			<sec>
				<title>Data analysis procedures</title>
				<p>For data analysis, descriptive analysis techniques and exploratory factor analysis were initially used. Subsequently, to test the proposed hypotheses, structural equation modeling (SEM) was employed, estimated via partial least squares (PLS) using the SmartPLS 4 software. In PLS-SEM, the procedures recommended by <xref ref-type="bibr" rid="B20">Guenther et al. (2023</xref>) and <xref ref-type="bibr" rid="B22">Hair et al. (2022</xref>), were followed to assess the model’s adequacy and measure the significance of the relationships between latent variables (Hair et al., 2022).</p>
				<p>In the mediation analysis, situations of presence or absence are presented (<xref ref-type="bibr" rid="B22">Hair et al., 2022</xref>). Absence occurs when the direct effect is significant and the indirect effect is not, as well as when both direct and indirect effects are not significant. Presence occurs when both direct and indirect effects are significant and act in the same direction (complementary) or opposite directions (competitive), or when only the indirect effect is significant (indirect). The mediating effect was analyzed through the total indirect effects of SmartPLS (Hair et al., 2022).</p>
			</sec>
		</sec>
		<sec sec-type="results">
			<title>RESULTS ANALYSIS</title>
			<sec>
				<title>Measurement model and descriptive statistic</title>
				<p>In the measurement model, the validity and reliability criteria of the proposed model were initially analyzed (<xref ref-type="bibr" rid="B22">Hair et al., 2022</xref>). It was necessary to remove two items from the model - one from the cultural control construct (CC2) and another from the cooperation construct (CO1) - due to their factor loadings being below the established minimum (≥0.708) (<xref ref-type="bibr" rid="B20">Guenther et al., 2023</xref>; Hair et al., 2022). <xref ref-type="table" rid="t2">Table 2</xref> presents the validity and reliability results of the model.</p>
				<p>
					<table-wrap id="t2">
						<label>Table 2</label>
						<caption>
							<title>Measurement model and descriptive statistics.</title>
						</caption>
						<table frame="hsides" rules="groups">
							<colgroup>
								<col span="6"/>
							</colgroup>
							<thead>
								<tr>
									<th align="center" colspan="6">Panel A - 1st Order </th>
								</tr>
								<tr>
									<th align="left"> </th>
									<th align="center">Cronbach’s alpha</th>
									<th align="center">Composite reliability</th>
									<th align="center">AVE</th>
									<th align="center">Mean</th>
									<th align="center">Standard deviation</th>
								</tr>
							</thead>
							<tbody>
								<tr>
									<td align="left">Cultural controls</td>
									<td align="center">0.883</td>
									<td align="center">0.914</td>
									<td align="center">0.681</td>
									<td align="center">3.84</td>
									<td align="center">1.10</td>
								</tr>
								<tr>
									<td align="left">Personal controls</td>
									<td align="center">0.847</td>
									<td align="center">0.891</td>
									<td align="center">0.621</td>
									<td align="center">3.72</td>
									<td align="center">1.19</td>
								</tr>
								<tr>
									<td align="left">Cooperation</td>
									<td align="center">0.827</td>
									<td align="center">0.885</td>
									<td align="center">0.660</td>
									<td align="center">3.70</td>
									<td align="center">1.02</td>
								</tr>
								<tr>
									<td align="left">Relational difficulties</td>
									<td align="center">0.869</td>
									<td align="center">0.904</td>
									<td align="center">0.760</td>
									<td align="center">1.92</td>
									<td align="center">1.02</td>
								</tr>
								<tr>
									<td align="left">Resilience in role dependency</td>
									<td align="center">0.875</td>
									<td align="center">0.923</td>
									<td align="center">0.801</td>
									<td align="center">3.53</td>
									<td align="center">1.06</td>
								</tr>
								<tr>
									<td align="center" colspan="6">Fornell-Larcker / HTMT </td>
								</tr>
								<tr>
									<td align="left"> </td>
									<td align="center">1</td>
									<td align="center">2</td>
									<td align="center">3</td>
									<td align="center">4</td>
									<td align="center">5</td>
								</tr>
								<tr>
									<td align="left">1. Cultural controls</td>
									<td align="center">0.825</td>
									<td align="center">0.784</td>
									<td align="center">0.483</td>
									<td align="center">0.275</td>
									<td align="center">0.166</td>
								</tr>
								<tr>
									<td align="left">2. Personal controls</td>
									<td align="center">0.688</td>
									<td align="center">0.788</td>
									<td align="center">0.421</td>
									<td align="center">0.209</td>
									<td align="center">0.447</td>
								</tr>
								<tr>
									<td align="left">3. Cooperation</td>
									<td align="center">0.420</td>
									<td align="center">0.362</td>
									<td align="center">0.812</td>
									<td align="center">0.214</td>
									<td align="center">0.448</td>
								</tr>
								<tr>
									<td align="left">4. Relational difficulties</td>
									<td align="center">-0.271</td>
									<td align="center">-0.234</td>
									<td align="center">-0.203</td>
									<td align="center">0.872</td>
									<td align="center">0.163</td>
								</tr>
								<tr>
									<td align="left">5. Resilience in role dependency</td>
									<td align="center">0.143</td>
									<td align="center">0.389</td>
									<td align="center">0.388</td>
									<td align="center">-0.177</td>
									<td align="center">0.895</td>
								</tr>
								<tr>
									<td align="center" colspan="6">Panel B - 2nd Order </td>
								</tr>
								<tr>
									<td align="left"> </td>
									<td align="center">Alfa de Cronbach</td>
									<td align="center">Composite rellability</td>
									<td align="center">AVE</td>
									<td align="center">Mean</td>
									<td align="center">Standard deviation</td>
								</tr>
								<tr>
									<td align="left">Cultural controls</td>
									<td align="center">0.815</td>
									<td align="center">0.914</td>
									<td align="center">0.843</td>
									<td align="center">3.79</td>
									<td align="center">1.14</td>
								</tr>
								<tr>
									<td align="left">Personal controls</td>
									<td align="center">0.827</td>
									<td align="center">0.886</td>
									<td align="center">0.660</td>
									<td align="center">3.70</td>
									<td align="center">1.02</td>
								</tr>
								<tr>
									<td align="left">Cooperation</td>
									<td align="center">0.869</td>
									<td align="center">0.904</td>
									<td align="center">0.758</td>
									<td align="center">1.92</td>
									<td align="center">1.02</td>
								</tr>
								<tr>
									<td align="left">Relational difficulties</td>
									<td align="center">0.875</td>
									<td align="center">0.923</td>
									<td align="center">0.800</td>
									<td align="center">3.53</td>
									<td align="center">1.06</td>
								</tr>
								<tr>
									<td align="center" colspan="6">5. Resilience in role dependency </td>
								</tr>
								<tr>
									<td align="left"> </td>
									<td align="left"> </td>
									<td align="center">1</td>
									<td align="center">2</td>
									<td align="center">3</td>
									<td align="center">4</td>
								</tr>
								<tr>
									<td align="left">1. Informal controls</td>
									<td align="left"> </td>
									<td align="center">0.918</td>
									<td align="center">0.509</td>
									<td align="center">0.267</td>
									<td align="center">0.341</td>
								</tr>
								<tr>
									<td align="left">2. Cooperation</td>
									<td align="left"> </td>
									<td align="center">0.420</td>
									<td align="center">0.813</td>
									<td align="center">0.214</td>
									<td align="center">0.448</td>
								</tr>
								<tr>
									<td align="left">3. Relational difficulties</td>
									<td align="left"> </td>
									<td align="center">-0.274</td>
									<td align="center">-0.205</td>
									<td align="center">0.871</td>
									<td align="center">0.163</td>
								</tr>
								<tr>
									<td align="left">4. Resilience in role dependency</td>
									<td align="left"> </td>
									<td align="center">0.303</td>
									<td align="center">0.390</td>
									<td align="center">-0.177</td>
									<td align="center">0.895</td>
								</tr>
								<tr>
									<td align="center" colspan="3">SRMR </td>
									<td align="center" colspan="3">0.076 </td>
								</tr>
								<tr>
									<td align="center" colspan="3">NFI </td>
									<td align="center" colspan="3">0.706</td>
								</tr>
							</tbody>
						</table>
						<table-wrap-foot>
							<fn id="TFN2">
								<p>Note. N = 113. Source: Elaborated by the authors.</p>
							</fn>
						</table-wrap-foot>
					</table-wrap>
				</p>
				<p>In the measurement model analysis, it is necessary to consider the results of the first-order model (validity and reliability), as second-order variables depend on first-order latent variables to be properly estimated (Panel A) (<xref ref-type="bibr" rid="B22">Hair et al., 2022</xref>). The second-order analysis was operationalized with two-step procedures (Hair et al., 2022), considering the factor scores of each dimension (cultural controls and personal controls) as components of informal controls (Panel B). </p>
				<p>The results indicate reliability, with composite reliability and internal consistency (Cronbach’s alpha) values higher than the recommended minimum (&gt;0.70) (<xref ref-type="bibr" rid="B22">Hair et al., 2022</xref>). They also indicate that the variables are adequate regarding convergent validity, as the AVE values are greater than 0.50 (Hair et al., 2022). Using the Fornell-Larcker criterion (bold and lower values) and HTMT (higher values), discriminant validity is confirmed, as the correlation values between the same variables are higher than those between different variables (Fornell-Larcker), and HTMT values are within the 0.90 threshold (Hair et al., 2022).</p>
				<p>The analysis of the variance inflation factors (VIF) indicates the absence of multicollinearity among the latent variables, as the values range from 1.00 to 3.26, all below 5 (<xref ref-type="bibr" rid="B22">Hair et al., 2022</xref>). Using the standardized root mean square residual (SRMR &lt; 0.08) and the normed fit index (NFI), the model fit is evident (<xref ref-type="bibr" rid="B20">Guenther et al., 2023</xref>). The results of the measurement model are adequate, allowing the testing of hypotheses.</p>
			</sec>
			<sec>
				<title>Structural model and hypothesis testing</title>
				<p>For hypothesis testing (<xref ref-type="table" rid="t3">Table 3</xref>), bootstrapping analysis was conducted with 10,000 resamples, a bias-corrected and accelerated interval, and a two-tailed test at the 5% significance level (<xref ref-type="bibr" rid="B20">Guenther et al., 2023</xref>; <xref ref-type="bibr" rid="B22">Hair et al., 2022</xref>).</p>
				<p>
					<table-wrap id="t3">
						<label>Table 3</label>
						<caption>
							<title>Results of the structural model - Hypothesis testing.</title>
						</caption>
						<table frame="hsides" rules="groups">
							<colgroup>
								<col/>
								<col/>
								<col/>
								<col/>
								<col/>
								<col/>
							</colgroup>
							<thead>
								<tr>
									<th align="center">Hyp</th>
									<th align="center">Relationship</th>
									<th align="center">Structural coefficient</th>
									<th align="center">t-value</th>
									<th align="center">p-value</th>
									<th align="center">Decision</th>
								</tr>
							</thead>
							<tbody>
								<tr>
									<td align="center">H1</td>
									<td align="left">Informal controls → ResilienceRD</td>
									<td align="center">0.158</td>
									<td align="center">1.395</td>
									<td align="center">0.163</td>
									<td align="center">Rejected</td>
								</tr>
								<tr>
									<td align="center">H2</td>
									<td align="left">Informal controls → Cooperation</td>
									<td align="center">0.423</td>
									<td align="center">4.732</td>
									<td align="center">0.000***</td>
									<td align="center">Not rejected</td>
								</tr>
								<tr>
									<td align="center">H3</td>
									<td align="left">Cooperation → ResilienceRD</td>
									<td align="center">0.317</td>
									<td align="center">2.995</td>
									<td align="center">0.003***</td>
									<td align="center">Not rejected</td>
								</tr>
								<tr>
									<td align="center">H4</td>
									<td align="left">Informal controls → Cooperation → ResilienceRD</td>
									<td align="center">0.134</td>
									<td align="center">2.385</td>
									<td align="center">0.017**</td>
									<td align="center">Not rejected</td>
								</tr>
								<tr>
									<td align="center">H5</td>
									<td align="left">Relational difficulties x Cooperation → ResilienceRD</td>
									<td align="center">0.069</td>
									<td align="center">0.567</td>
									<td align="center">0.571</td>
									<td align="center">Rejected</td>
								</tr>
								<tr>
									<td align="center">CO</td>
									<td align="left">Stage → Cooperation</td>
									<td align="center">0.030</td>
									<td align="center">0.340</td>
									<td align="center">0.734</td>
									<td align="center">-</td>
								</tr>
								<tr>
									<td align="center">CO</td>
									<td align="left">Stage → ResilienceRD</td>
									<td align="center">0.109</td>
									<td align="center">1.233</td>
									<td align="center">0.217</td>
									<td align="center">-</td>
								</tr>
							</tbody>
						</table>
						<table-wrap-foot>
							<fn id="TFN3">
								<p>Note. ** p &lt; 0,05; *** p &lt; 0,01.Where: CO = Control; ResilienceRD = Resilience in role dependency. Structural model evaluation (R2): Resilience in role dependency = 0.197; Cooperation = 0.177. Predictive relevance (Q²): Resilience in role dependency = 0.057; Cooperation = 0.136. Source: Research data.</p>
							</fn>
						</table-wrap-foot>
					</table-wrap>
				</p>
				<p>The model presents a coefficient of determination (R²) of 19.7% for resilience in role dependency and 17.7% for cooperation. The predictive relevance (Q²) shows results above zero, which attests to the accuracy of the model (<xref ref-type="bibr" rid="B22">Hair et al., 2022</xref>). </p>
				<p>The structural coefficients show that there is no direct relationship between informal controls and resilience in role dependency (p&gt;0.05), leading to the rejection of H1. However, informal controls have direct effects on cooperation, and cooperation has a direct effect on resilience in role dependency, both with a positive and significant relationship (p &lt; 0.01), which supports not rejecting hypotheses H2 and H3. </p>
				<p>The mediating effect of cooperation in the relationship between informal controls and resilience is statistically significant (p &lt; 0.05), which allows for not rejecting H4. This indicates an indirect mediation, meaning there is only an effect of informal controls on resilience with the inclusion of the cooperation variable. However, the moderating effect of relational difficulties in the relationship between cooperation and resilience in role dependency did not show significance (p &gt; 0.05), leading to the rejection of H5.</p>
				<p>Finally, the analysis of control variables does not support a relationship between the incubation stage of the company and cooperation, nor between the incubation stage of the company and resilience in role dependency (p &gt; 0.05), suggesting that the incubation stage does not interfere with cooperation or resilience in role dependency. </p>
			</sec>
			<sec>
				<title>Discussion of results</title>
				<p>H1, which predicted a positive direct influence of informal controls on resilience in role dependency, did not show statistical significance, leading to its rejection. This finding contrasts with previous literature (e.g., <xref ref-type="bibr" rid="B5">Beuren &amp; Santos, 2019</xref>; Beuren et al., 2020; <xref ref-type="bibr" rid="B8">Bracci &amp; Tallaki, 2021</xref>; <xref ref-type="bibr" rid="B17">Frare et al., 2023</xref>), which found a direct influence of informal controls on resilience. One possible explanation for this is the segregated analysis of the dimensions of resilience, contrasting with the joint analysis carried out in those studies. Moreover, other variables may intervene in the relationship between informal controls and resilience in role dependency, a gap that should be considered in future research.</p>
				<p>H2, which predicted a positive influence of informal controls on cooperation, was statistically supported and not rejected. This result aligns with previous studies (e.g., <xref ref-type="bibr" rid="B26">Langfield-Smith, 1997</xref>; <xref ref-type="bibr" rid="B36">Mahama, 2006</xref>; <xref ref-type="bibr" rid="B41">Pazetto &amp; Beuren, 2022</xref>; <xref ref-type="bibr" rid="B55">Xu et al., 2014</xref>), which highlighted the relevance of controls for cooperation in different contexts and perspectives. Informal controls can create an environment of trust and a sense of belonging (Mahama, 2006; Pazetto &amp; Beuren, 2024), which facilitates cooperation (<xref ref-type="bibr" rid="B30">Lotfi &amp; Larmour, 2022</xref>; <xref ref-type="bibr" rid="B54">Wieland &amp; Wallenburg, 2013</xref>). This is particularly relevant in incubators, accessed by startups to support their businesses, which foster support networks, frequent interaction, and knowledge exchange (Lotfi &amp; Larmour, 2022). In this context, informal controls provide a balance between freedom and responsibility (<xref ref-type="bibr" rid="B15">Frare &amp; Beuren, 2021</xref>).</p>
				<p>H3, which predicted a positive and significant influence of cooperation on resilience in role dependency, was confirmed, supporting not rejecting it. This finding aligns with Lofti and Larmour (2022) and with <xref ref-type="bibr" rid="B54">Wieland and Wallenburg (2013</xref>), who found a positive relationship between relational aspects and resilience in supply chain contexts. Cooperation creates an environment of support and exchange, reduces conflicts (<xref ref-type="bibr" rid="B56">Zhang et al., 2023</xref>), and fosters resilience development (<xref ref-type="bibr" rid="B31">Lowe, 1997</xref>), which is particularly important in situations where individuals need to deal with challenges and adversity (<xref ref-type="bibr" rid="B30">Lotfi &amp; Larmour, 2022</xref>). Intra-organizational cooperation enables members to feel more supported in facing challenges and adapting to changes (<xref ref-type="bibr" rid="B48">Shahzad et al., 2020</xref>). Startups that cooperate create a supportive environment and are better able to adapt, transfer responsibilities, and innovate in how they perform dependent roles (<xref ref-type="bibr" rid="B15">Frare &amp; Beuren, 2021</xref>; <xref ref-type="bibr" rid="B44">Ries, 2011</xref>).</p>
				<p>H4, which predicted a mediating effect of cooperation in the relationship between informal controls and resilience in role dependency, was supported, showing indirect mediation. This reinforces the idea that the relationship between informal controls and resilience in role dependency involves other variables to become significant - in this case, cooperation (<xref ref-type="bibr" rid="B30">Lotfi &amp; Larmour, 2022</xref>; <xref ref-type="bibr" rid="B41">Pazetto &amp; Beuren, 2022</xref>). Informal controls operate indirectly, influencing behaviors and attitudes (Pazetto &amp; Beuren, 2022; <xref ref-type="bibr" rid="B55">Xu et al., 2014</xref>), and impacting resilience. Controls can encourage employees to cooperate, and through this, they can support resilience development, promoting sharing, collaboration, and mutual support (<xref ref-type="bibr" rid="B57">Zhou et al., 2023</xref>). Cooperation acts as a catalyst that enhances informal controls, facilitating mutual support (<xref ref-type="bibr" rid="B15">Frare &amp; Beuren, 2021</xref>; <xref ref-type="bibr" rid="B54">Wieland &amp; Wallenburg, 2013</xref>).</p>
				<p>H5, which conjectured a moderating effect of relational difficulties on the relationship between cooperation and resilience in role dependency, was not confirmed, leading to its rejection. Relational difficulties can affect how people cooperate (<xref ref-type="bibr" rid="B13">Dias et al., 2020</xref>) and relate (<xref ref-type="bibr" rid="B31">Lowe, 1997</xref>; <xref ref-type="bibr" rid="B56">Zhang et al., 2023</xref>), but they do not necessarily moderate the relationship between cooperation and resilience in role dependency. Common goals and rapid adaptation can help overcome challenges in startups (<xref ref-type="bibr" rid="B45">Santos et al., 2023</xref>; <xref ref-type="bibr" rid="B52">Taylor et al., 2019</xref>). Relational difficulties may vary in their relationship with other variables and in other contexts (<xref ref-type="bibr" rid="B32">Luiz et al., 2024</xref>), such as the moderation confirmed by <xref ref-type="bibr" rid="B41">Pazetto and Beuren (2022</xref>) on cooperation in technology parks.</p>
				<p>The incubation stage of the company as a control variable in cooperation and resilience in role dependency was not significant. One possible explanation is that cooperation and resilience may occur regardless of the incubation stage the startup is in (<xref ref-type="bibr" rid="B2">Bedford, 2015</xref>; <xref ref-type="bibr" rid="B17">Frare et al., 2023</xref>). Although the size of a startup may indirectly influence cooperation (Bedford, 2015) and resilience through factors such as organizational structure (Frare et al., 2023), it is presumed that these characteristics are more influenced by the management and focus of the startup. Therefore, regardless of its incubation stage, a startup can enhance the resilience of individuals and the organization and promote cooperation to increase its competitiveness. </p>
			</sec>
		</sec>
		<sec sec-type="conclusions">
			<title>FINAL CONSIDERATIONS</title>
			<sec>
				<title>Conclusions</title>
				<p>The results of the research revealed that informal controls do not have a direct effect on resilience in role dependency, only on cooperation, and in turn, cooperation has an effect on resilience in role dependency. A mediating effect of cooperation was observed in the relationship between informal controls and resilience in role dependency. However, no moderating effect of relational difficulties was found in the relationship between cooperation and resilience in role dependency. It is concluded that resilience in role dependency can be triggered by informal controls, provided that the intervention of cooperation occurs. Therefore, startups need to stimulate cooperation to neutralize or reduce the impact of informal controls by fostering resilience in the face of adversity. These findings may have implications for the literature and provide insights for startups, especially by offering a deeper understanding of the potential of informal controls and cooperation to trigger resilience in role dependency in turbulent and disruptive contexts.</p>
			</sec>
			<sec>
				<title>Practical and theoretical implications</title>
				<p>The study highlights four main implications for the managerial literature. First, although different types of controls were compared with different types of resilience, the study contributes to the gap regarding the impact of various forms of resilience in startups (e.g., <xref ref-type="bibr" rid="B6">Beuren et al., 2020</xref>; <xref ref-type="bibr" rid="B8">Bracci &amp; Tallaki, 2021</xref>; <xref ref-type="bibr" rid="B17">Frare et al., 2023</xref>). It adds to the literature by revealing that, for the relationship between informal controls and resilience in role dependency to be significant in the context of incubated startups, the intervention of cooperation is necessary (<xref ref-type="bibr" rid="B30">Lotfi &amp; Larmour, 2022</xref>). Second, the findings suggest that, despite the importance of resilience in the startup context (<xref ref-type="bibr" rid="B40">Noelia &amp; Rosalia, 2020</xref>), other variables may play a role in the relationship between informal controls and resilience in role dependency. Third, it contributes to the current literature by empirically showing that controls can direct employees toward cooperation - a relationship that had been underexplored (<xref ref-type="bibr" rid="B42">Pazetto &amp; Beuren, 2024</xref>). Fourth, it supports research aimed at analyzing the antecedents of resilience in startups, an area in need of further studies (Frare &amp; Beuren, 2021; <xref ref-type="bibr" rid="B21">Haase &amp; Eberl, 2019</xref>; <xref ref-type="bibr" rid="B57">Zhou et al., 2023</xref>).</p>
				<p>The results also have implications for the managerial practice of startups. The dynamic context, constraints, and challenges that typically involve these companies require their managers to develop adequate levels of resilience in role dependency, which can be achieved with the support of informal controls and the intervention of cooperation. Team leaders can create an environment conducive to cooperation by establishing informal controls with the intention of modeling desired behaviors and, at the same time, building a resilient and adaptable organization. In small companies, such as startups, the manager usually knows the team’s capabilities to overcome obstacles and share knowledge, which is essential for building individual, team, and organizational resilience. The findings provide evidence that can guide managers in leveraging behaviors in favor of the organization. Incubators can consider the findings of this research to develop policies and actions that facilitate cooperation among incubated startups in order to accelerate the incubation stage and support new businesses.</p>
			</sec>
			<sec>
				<title>Limitations</title>
				<p>The results of the research should be considered in light of its limitations. First, methodological choices are highlighted, which prevent generalizations. This study conducted a cross-sectional survey for data collection. Future research could consider longitudinal data or methods different from those employed here. The study used data from a single source, collected at one point in time, which could introduce biases. Although common variance and method bias do not present concerns, other data collection methods could be adopted, such as interviews, to further investigate the phenomenon under study. The study focuses on resilience in role dependency, so other approaches to resilience could be explored. Given the context of startups, future studies may analyze whether this applies to other business settings in order to determine if these results are affected by the locus of the research. Other methods and data analysis techniques could be used in future research to compare the findings of this study, and the technique used could also be combined (e.g., with fuzzy logic).</p>
			</sec>
		</sec>
	</body>
	<back>
		<ack>
			<title>Acknowledgements</title>
			<p>The authors thank the ad hoc reviewers of the manuscript and the editor for their constructive comments and guidance and appreciate the useful comments received from participants of the 14th UFSC Congress of Controllership and Finance (14º Congresso UFSC de Controladoria e Finanças) and the XLVIII ANPAD Meeting (XLVIII Encontro da ANPAD - EnANPAD 2024).</p>
		</ack>
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							<surname>Zhou</surname>
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					<source>International Journal of Technology, Policy and Management</source>
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					<source>International Journal of Emerging Markets</source>
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						<name>
							<surname>Edafioghor</surname>
							<given-names>T. E.</given-names>
						</name>
						<name>
							<surname>Wu</surname>
							<given-names>C. H.</given-names>
						</name>
						<name>
							<surname>Doherty</surname>
							<given-names>B.</given-names>
						</name>
					</person-group>
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				</element-citation>
			</ref>
		</ref-list>
		<fn-group>
			<fn fn-type="supported-by" id="fn1">
				<label>Funding</label>
				<p> Silvana Mannes Meurer acknowledges that this work was supported by the University of Santa Catarina Scholarship Program (Programa de Bolsas Universitárias de Santa Catarina - UNIEDU), Brazil. Ilse Maria Beuren acknowledges that this work was supported by the National Council for Scientific and Technological Development (Conselho Nacional de Desenvolvimento Científico e Tecnológico - CNPq) and the Santa Catarina State Research and Innovation Support Foundation (Fundação de Amparo à Pesquisa e Inovação do Estado de Santa Catarina - FAPESC), Brazil. </p>
			</fn>
			<fn fn-type="other" id="fn3">
				<label>Plagiarism Check</label>
				<p> RAC maintains the practice of submitting all documents approved for publication to the plagiarism check, using specific tools, e.g.: iThenticate.</p>
			</fn>
			<fn fn-type="other" id="fn4">
				<label>Peer Review Method</label>
				<p> This content was evaluated using the double-blind peer review process. The disclosure of the reviewers’ information on the first page, as well as the Peer Review Report, is made only after concluding the evaluation process, and with the voluntary consent of the respective reviewers and authors.</p>
			</fn>
			<fn fn-type="other" id="fn5">
				<label>Data Availability</label>
						<p>The authors claim that all data used in the research have been made publicly available, and can be accessed via the Harvard Dataverse platform:</p>
						<p><xref ref-type="fig" rid="f1qr"/>
						<fig id="f1qr">
								<graphic xlink:href="1982-7849-rac-29-02-e240208-gf1qr.jpg"/>
							</fig>
						</p>
						<p>Meurer, Silvana Mannes; Beuren, Ilse Maria, 2025, &quot;Do Informal Controls and Cooperation Trigger Resilience in Role Dependence in Startups? published by RAC-Revista de Administração Contemporânea&quot;, Harvard Dataverse, V1. <ext-link ext-link-type="uri" xlink:href="https://doi.org/10.7910/DVN/X2WIUT">https://doi.org/10.7910/DVN/X2WIUT</ext-link>
						</p>
						<p>RAC encourages data sharing but, in compliance with ethical principles, it does not demand the disclosure of any means of identifying research subjects, preserving the privacy of research subjects. The practice of open data is to enable the reproducibility of results, and to ensure the unrestricted transparency of the results of the published research, without requiring the identity of research subjects.</p>
			</fn>
			<fn fn-type="other" id="fn6">
				<label>Cite as:</label>
				<p> Meurer, S. M., &amp; Beuren, I. M. (2025). Do Informal Controls and Cooperation Trigger Resilience in Role Dependence in Startups?. <italic>Revista de Administração Contemporânea</italic>, <italic>29</italic>(2), e240208. <ext-link ext-link-type="uri" xlink:href="https://doi.org/10.1590/1982-7849rac2025240208.en">https://doi.org/10.1590/1982-7849rac2025240208.en</ext-link>
				</p>
			</fn>
			<fn fn-type="other" id="fn7">
				<label>JEL Code:</label>
				<p> M, M4 </p>
			</fn>
			<fn fn-type="other" id="fn11">
				<label>Peer Review Report:</label>
				<p> The disclosure of the Peer Review Report was not authorized by its reviewers.</p>
			</fn>
			<fn fn-type="other" id="fn12">
 					<p><xref ref-type="table" rid="t1fn"/>
							<table-wrap id="t1fn">
							<caption>
								<title># of invited reviewers until the decision:</title>
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							<table frame="hsides" rules="groups">
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										<th align="left"> </th>
										<th align="center">1</th>
										<th align="center">2</th>
										<th align="center">3</th>
										<th align="center">4</th>
										<th align="center">5</th>
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										<th align="center">7</th>
										<th align="center">8</th>
										<th align="center">9</th>
										<th align="center">10</th>
										<th align="center">11</th>
										<th align="center">12</th>
									</tr>
								</thead>
								<tbody>
									<tr>
										<td align="justify">1<sup>st</sup> round</td>
										<td align="left"><inline-graphic xlink:href="1982-7849-rac-29-02-e240208-i002.jpg"/></td>
										<td align="left"><inline-graphic xlink:href="1982-7849-rac-29-02-e240208-i001.jpg"/></td>
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									</tr>
									<tr>
										<td align="justify">2<sup>ns</sup> round</td>
										<td align="left"><inline-graphic xlink:href="1982-7849-rac-29-02-e240208-i001.jpg"/></td>
										<td align="left"><inline-graphic xlink:href="1982-7849-rac-29-02-e240208-i002.jpg"/></td>
										<td align="left"><inline-graphic xlink:href="1982-7849-rac-29-02-e240208-i001.jpg"/></td>
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								</tbody>
							</table>
						</table-wrap>				
					</p>
			</fn>
		</fn-group>
	</back>
	<!--<sub-article article-type="translation" id="s1" xml:lang="pt">
		<front-stub>
			<article-id pub-id-type="doi">10.1590/1982-7849rac2025240208.por</article-id>
			<article-categories>
				<subj-group subj-group-type="heading">
					<subject>Artigo Teórico-Empírico</subject>
				</subj-group>
			</article-categories>
			<title-group>
				<article-title>Controles Informais e Cooperação Desencadeiam Resiliência na Dependência de Papel em Startups?</article-title>
			</title-group>
			<contrib-group>
				<contrib contrib-type="author">
					<contrib-id contrib-id-type="orcid">0000-0002-7608-1519</contrib-id>
					<name>
						<surname>Meurer</surname>
						<given-names>Silvana Mannes</given-names>
					</name>
					<xref ref-type="aff" rid="aff1s"><sup>1</sup></xref>
					<xref ref-type="corresp" rid="c1s">*</xref>
					<role content-type="http://credit.niso.org/contributor-roles/conceptualization/">conceitualização</role>
					<role content-type="http://credit.niso.org/contributor-roles/data-curation/">curadoria de dados</role>
					<role content-type="http://credit.niso.org/contributor-roles/investigation/">investigação</role>
					<role content-type="http://credit.niso.org/contributor-roles/methodology/">metodologia</role>
					<role content-type="http://credit.niso.org/contributor-roles/writing-original-draft/">redação - rascunho original</role>
					<role content-type="http://credit.niso.org/contributor-roles/writing-review-editing/">redação - revisão e edição</role>
				</contrib>
				<contrib contrib-type="author">
					<contrib-id contrib-id-type="orcid">0000-0003-4007-6408</contrib-id>
					<name>
						<surname>Beuren</surname>
						<given-names>Ilse Maria</given-names>
					</name>
					<xref ref-type="aff" rid="aff1s"><sup>1</sup></xref>
					<role content-type="http://credit.niso.org/contributor-roles/conceptualization/">conceitualização</role>
					<role content-type="http://credit.niso.org/contributor-roles/data-curation/">curadoria de dados</role>
					<role content-type="http://credit.niso.org/contributor-roles/investigation/">investigação</role>
					<role content-type="http://credit.niso.org/contributor-roles/methodology/">metodologia</role>
					<role content-type="http://credit.niso.org/contributor-roles/writing-original-draft/">redação - rascunho original</role>
					<role content-type="http://credit.niso.org/contributor-roles/writing-review-editing/">redação - revisão e edição</role>
					<role content-type="http://credit.niso.org/contributor-roles/supervision/">supervisão</role>
					<role content-type="http://credit.niso.org/contributor-roles/validation/">validação</role>
				</contrib>
				<aff id="aff1s">
					<label>1</label>
					<institution content-type="original">Universidade Federal de Santa Catarina, Programa de Pós-Graduação em Contabilidade, Florianópolis, SC, Brasil. E-mail: silvanamannes@yahoo.com.br; ilse.beuren@gmail.com</institution>
				</aff>
			</contrib-group>
			<author-notes>
				<corresp id="c1s"><label>*</label> Autora Correspondente</corresp>
				<fn fn-type="conflict" id="fn2s">
					<label>Conflito de Interesses</label>
					<p> As autoras informaram que não há conflito de interesses.</p>
				</fn>
				<fn fn-type="edited-by" id="fn8s">
					<label>Editora-chefe:</label>
				<p> Paula Chimenti (Universidade Federal do Rio de Janeiro, COPPEAD, Brasil) <ext-link ext-link-type="uri" xlink:href="https://orcid.org/0000-0002-6492-4072">https://orcid.org/0000-0002-6492-4072</ext-link></p>
				</fn>
				<fn fn-type="edited-by" id="fn9s">
					<label>Editores associados:</label>
							<p>Denize Grzybovski (Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Sul, Brasil) <ext-link ext-link-type="uri" xlink:href="https://orcid.org/0000-0003-3798-1810">https://orcid.org/0000-0003-3798-1810</ext-link></p>
							<p>Jorge Brantes Ferreira (Pontifícia Universidade Católica do Rio de Janeiro, Brasil) <ext-link ext-link-type="uri" xlink:href="https://orcid.org/0000-0002-9579-4477">https://orcid.org/0000-0002-9579-4477</ext-link></p>
				</fn>
				<fn fn-type="other" id="fn10s">
					<label>Pareceristas:</label>
							<p>Luis Felipe Dias Lopes (Universidade Federal de Santa Maria, Brasil) <ext-link ext-link-type="uri" xlink:href="https://orcid.org/0000-0002-2438-0226">https://orcid.org/0000-0002-2438-0226</ext-link></p>
							<p>Um revisor não autorizou a divulgação de sua identidade. </p>
				</fn>
			</author-notes>
			<abstract>
				<title>RESUMO</title>
				<sec>
					<title>Objetivo:</title>
					<p>este artigo examina a influência dos controles informais sobre a resiliência na dependência de papel, com a interveniência mediadora da cooperação e moderadora das dificuldades relacionais. </p>
				</sec>
				<sec>
					<title>Marco teórico:</title>
					<p>a literatura organizacional, à luz da psicologia positiva, considera que a resiliência é desenvolvida, o que leva à presunção de que a resiliência voltada à dependência de papel possa ser desencadeada pelos controles informais, uma vez que estes refletem valores, normas e expectativas que apoiam a concepção de capacidades de resiliência organizacional. </p>
				</sec>
				<sec>
					<title>Método:</title>
					<p>para a análise dos dados coletados na <italic>survey</italic> com gestores de startups incubadas brasileiras, aplicou-se modelagem de equações estruturais por mínimos quadrados parciais. </p>
				</sec>
				<sec>
					<title>Resultados:</title>
					<p>os achados da pesquisa revelam que os controles informais não exercem influência direta sobre a resiliência na dependência de papel, apenas por meio da cooperação. Ademais, os controles informais demonstram influência direta na cooperação e, por sua vez, a cooperação na resiliência na dependência de papel. Contudo, as dificuldades relacionais não apresentaram efeito moderador na relação entre a cooperação e a resiliência na dependência de papel. </p>
				</sec>
				<sec>
					<title>Conclusões:</title>
					<p>esses resultados trazem implicações ao revelar que a resiliência na dependência de papel não é influenciada diretamente pelos controles informais, mas pela mediação da cooperação. Isso indica a relevância da cooperação e a atenção necessária para promover resiliência em startups, devido ao seu reduzido quadro de pessoas. Assim, aprofunda-se a compreensão da influência potencial dos controles informais e da cooperação sobre a resiliência na dependência de papel em contextos perturbadores e de escassez de recursos, comum em startups incubadas. </p>
				</sec>
			</abstract>
			<kwd-group xml:lang="pt">
				<title>Palavras-chave:</title>
				<kwd>controles informais</kwd>
				<kwd>resiliência na dependência de papel</kwd>
				<kwd>cooperação</kwd>
				<kwd>dificuldades relacionais</kwd>
				<kwd>startups</kwd>
			</kwd-group>
		</front-stub>
		<body>
			<sec sec-type="intro">
				<title>INTRODUÇÃO</title>
				<p>Cenários turbulentos e dinâmicos estimulam a criação de novos negócios, ao mesmo tempo em que desafiam a continuidade de empreendimentos já existentes, principalmente de pequeno porte (<xref ref-type="bibr" rid="B14">Fisher et al., 2020</xref>; <xref ref-type="bibr" rid="B53">Townsend et al., 2018</xref>). Em startups, que buscam oferecer novos produtos em meio a incertezas, isso é mais perceptível (<xref ref-type="bibr" rid="B17">Frare &amp; Beuren, 2023</xref>; <xref ref-type="bibr" rid="B44">Ries, 2011</xref>). Mesmo com potencial inovador, parte considerável dessas empresas no mundo todo não consegue sobreviver ao longo dos anos, especialmente pela ausência de mecanismos de gestão e pela dificuldade de gerenciar o negócio (<xref ref-type="bibr" rid="B3">Bertolami et al., 2018</xref>; <xref ref-type="bibr" rid="B38">March-Chorda, 2004</xref>; <xref ref-type="bibr" rid="B40">Noelia &amp; Rosalia, 2020</xref>). Por terem menos recursos que grandes empresas e enfrentarem uma série de desafios nos seus estágios iniciais, essas empresas têm o desenvolvimento apoiado em sua capacidade de gestão (<xref ref-type="bibr" rid="B7">Bouncken et al., 2015</xref>; Frare &amp; Beuren, 2023).</p>
				<p>A capacidade de gestão tem como um de seus <italic>drivers</italic> o controle gerencial, que se assenta em duas principais formalizações: controles formais e controles informais. Embora ambos sejam relevantes nas mais diversas configurações de empresas, o potencial dos controles informais ainda não é de domínio completo. Esses controles são especialmente relevantes em startups devido às características direcionadoras e de flexibilidade (<xref ref-type="bibr" rid="B11">Davila &amp; Foster, 2009</xref>; <xref ref-type="bibr" rid="B17">Frare &amp; Beuren, 2023</xref>; <xref ref-type="bibr" rid="B45">Santos et al., 2023</xref>; <xref ref-type="bibr" rid="B52">Taylor et al., 2019</xref>). Controles informais refletem valores, normas e expectativas dos membros da organização, que contribuem para um ambiente de trabalho mais harmônico e para direcionar comportamentos desejados dos funcionários (<xref ref-type="bibr" rid="B18">Goebel &amp; Weißenberger, 2017</xref>; <xref ref-type="bibr" rid="B39">Merchant &amp; Otley, 2007</xref>).</p>
				<p>Contextos perturbadores face às incertezas exigem resiliência, considerada essencial para a sobrevivência das startups (<xref ref-type="bibr" rid="B15">Frare &amp; Beuren, 2021</xref>). A resiliência consiste em um processo dinâmico, que abrange adaptação positiva e capacidade de lidar com adversidades e riscos (<xref ref-type="bibr" rid="B34">Luthar et al., 2000</xref>). As diversas formas de resiliência, desde a individual, de equipes, organizacional, até a contextual (<xref ref-type="bibr" rid="B33">Luthans et al., 2010</xref>; <xref ref-type="bibr" rid="B49">Shin et al., 2012</xref>), têm sido trazidas para o ambiente organizacional por permearem o ambiente de trabalho (<xref ref-type="bibr" rid="B57">Zhou et al., 2023</xref>). Neste estudo, importa a resiliência na dependência de papel, compreendida de forma ampla como a capacidade de superar a ausência de um membro da equipe e se recuperar (<xref ref-type="bibr" rid="B37">Mallak, 1998</xref>).</p>
				<p>A resiliência pode ser impactada pelo controle gerencial (<xref ref-type="bibr" rid="B8">Bracci &amp; Tallaki, 2021</xref>; <xref ref-type="bibr" rid="B17">Frare et al., 2023</xref>). Pesquisas demonstram que sistemas de controle gerencial (SCG) apoiam a resiliência cognitiva, comportamental e contextual (<xref ref-type="bibr" rid="B6">Beuren et al., 2020</xref>). De um lado, sistemas voltados para planejamento, monitoramento e gestão do desempenho são relevantes na concepção de capacidades de resiliência organizacional (Bracci &amp; Tallaki, 2021). De outro lado, controles formais e informais fomentam a resiliência organizacional proativa e reativa (Beuren &amp; Santos, 2019; Frare et al., 2023). Ênfase é dada à relevância do controle para gerir a ausência de membros da equipe e prevenir crises (<xref ref-type="bibr" rid="B57">Zhou et al., 2023</xref>). </p>
				<p>Esses estudos associam o controle com a resiliência de forma abrangente, mas desconsideram a abordagem de suas dimensões segregadas para aprofundar as análises. Grande parte desses estudos foca diferentes abordagens de resiliência, mas silenciam quanto à resiliência na dependência de papel (ex.: <xref ref-type="bibr" rid="B6">Beuren et al., 2020</xref>; <xref ref-type="bibr" rid="B8">Bracci &amp; Tallaki, 2021</xref>; <xref ref-type="bibr" rid="B17">Frare et al., 2023</xref>). Ademais, fomentar a resiliência em startups parece desafiador, o que oportuniza novas pesquisas (<xref ref-type="bibr" rid="B21">Haase &amp; Eberl, 2019</xref>; <xref ref-type="bibr" rid="B57">Zhou et al., 2023</xref>). A incipiência de pesquisas que abordam impulsionadores da resiliência em startups encoraja investigar esse fenômeno e seus antecedentes (Frare &amp; Beuren, 2021; Haase &amp; Eberl, 2019; Zhou et al., 2023). </p>
				<p>A cooperação é apontada na literatura como um antecedente da resiliência (<xref ref-type="bibr" rid="B30">Lotfi &amp; Larmour, 2022</xref>; <xref ref-type="bibr" rid="B54">Wieland &amp; Wallenburg, 2013</xref>), em particular nas startups, que contam com um quadro reduzido de pessoas (<xref ref-type="bibr" rid="B44">Ries, 2011</xref>). A cooperação envolve esforço conjunto dos indivíduos, desde interação até efetiva comunicação, para alcançar os objetivos estabelecidos (<xref ref-type="bibr" rid="B50">Smith et al., 1995</xref>). Na dependência de papel, a colaboração construtiva, flexível e equilibrada pode ser mais favorável do que se prender aos papéis designados (<xref ref-type="bibr" rid="B15">Frare &amp; Beuren, 2021</xref>). Os relacionamentos podem se tornar mais resilientes e capazes de adaptação às mudanças (Lotfi &amp; Larmour, 2022; Wieland &amp; Wallenburg, 2013), o que sugere um papel mediador da cooperação, aspecto incipiente na literatura (<xref ref-type="bibr" rid="B41">Pazetto &amp; Beuren, 2022</xref>).</p>
				<p>Nesse contexto, as dificuldades relacionais podem ser sinalizadoras da direção ou força da cooperação sobre a resiliência na dependência de papel. As dificuldades relacionais podem representar obstáculos para a cooperação, como falta de confiança, ressentimento, divergências de interesses e competição (<xref ref-type="bibr" rid="B56">Zhang et al., 2023</xref>). Os conflitos inerentes às dificuldades relacionais podem prejudicar a cooperação (<xref ref-type="bibr" rid="B13">Dias et al., 2020</xref>), inibindo a interação para a superação de desafios (<xref ref-type="bibr" rid="B31">Lowe, 1997</xref>; Zhang et al., 2023). Contudo, este é um aspecto que representa uma lacuna e demanda mais pesquisas. </p>
				<p>Diante do exposto, este estudo examina a influência dos controles informais sobre a resiliência na dependência de papel, com a interveniência mediadora da cooperação e moderadora das dificuldades relacionais. Uma <italic>survey</italic> foi realizada com gestores de startups incubadas brasileiras e para a análise dos dados coletados aplicou-se modelagem de equações estruturais. Justifica-se o estudo nesse campo devido às startups serem propensas a situações desafiadoras, o que carece de mais investigação (<xref ref-type="bibr" rid="B57">Zhou et al., 2023</xref>). A resiliência na dependência de papel é particularmente relevante no contexto de startups, uma vez que, nas fases iniciais, é comum que os fundadores e membros da equipe desempenhem uma variedade de papéis (<xref ref-type="bibr" rid="B17">Frare et al., 2023</xref>). O indivíduo tem mais de uma função, e, na falta de um, outros precisam executar sua função (<xref ref-type="bibr" rid="B37">Mallak, 1998</xref>). </p>
				<p>Este estudo contribui para a literatura e a prática gerencial. Primeiro, contribui ao ampliar a compreensão acerca do potencial dos controles informais na resiliência (<xref ref-type="bibr" rid="B5">Beuren &amp; Santos, 2019</xref>; <xref ref-type="bibr" rid="B8">Bracci &amp; Tallaki, 2021</xref>), em particular, a resiliência na dependência de papel (<xref ref-type="bibr" rid="B37">Mallak, 1998</xref>). Os achados da pesquisa também contribuem para a lacuna pertinente à influência dos controles informais sobre a resiliência (Beuren et al., 2020) em contextos que carecem de investigação (<xref ref-type="bibr" rid="B21">Haase &amp; Eberl, 2019</xref>). Segundo, embora pesquisas tenham buscado demonstrar empiricamente a relevância da cooperação para a resiliência, esses estudos estão centrados em cadeias de suprimentos (<xref ref-type="bibr" rid="B30">Lotfi &amp; Larmour, 2022</xref>; <xref ref-type="bibr" rid="B54">Wieland &amp; Wallenburg, 2013</xref>). A literatura é incipiente no que concerne à maneira como essa relação pode se dar no contexto de startups (<xref ref-type="bibr" rid="B17">Frare et al., 2023</xref>). Terceiro, contribui ao destacar as dificuldades relacionais como potenciais sinalizadoras da força da cooperação sobre a resiliência na dependência de papel (<xref ref-type="bibr" rid="B31">Lowe, 1997</xref>; <xref ref-type="bibr" rid="B56">Zhang et al., 2023</xref>).</p>
				<p>O estudo contribui para a prática gerencial ao oferecer insights aos gestores de startups. Primeiro, contribui ao apontar que os controles informais não exercem efeito direto sobre a resiliência na dependência de papel, mas indiretamente, por meio da cooperação. Os controles informais podem ser relevantes em startups, por permitirem a rápida ação e adaptação às mudanças (<xref ref-type="bibr" rid="B15">Frare &amp; Beuren, 2021</xref>). Segundo, os achados sinalizam a relevância de incentivar a cooperação dos funcionários para fomentar a resiliência. A cooperação se revela um mecanismo relevante para enfrentar os desafios e aproveitar as oportunidades em um ambiente competitivo e altamente volátil. Terceiro, além de reforçar o efeito dos controles informais sobre a resiliência na dependência de papel, a cooperação interfere diretamente na resiliência, em vista das incertezas e do contexto perturbador que geralmente envolve as startups frente à carência de recursos para promover a inovação. </p>
			</sec>
			<sec>
				<title>REFERENCIAL TEÓRICO E HIPÓTESES</title>
				<sec>
					<title>Controles informais e resiliência na dependência de papel</title>
					<p>A literatura organizacional apresenta-se estruturada de forma a apoiar e trazer uma contribuição robusta aos estudos e práticas organizacionais (<xref ref-type="bibr" rid="B1">Bedani &amp; Veiga, 2015</xref>). Para isso, a literatura organizacional costuma ser complementada com elementos de outras áreas do conhecimento (Bedani &amp; Veiga, 2015; <xref ref-type="bibr" rid="B23">Hillmann, 2021</xref>; <xref ref-type="bibr" rid="B57">Zhou et al., 2023</xref>). No caso de interações de elementos organizacionais e individuais, estudos da área da psicologia podem contribuir para esse propósito (<xref ref-type="bibr" rid="B12">Demo et al., 2022</xref>; Hillmann, 2021). No presente estudo, a abordagem da resiliência na dependência de papel deu-se sob a lente teórica da literatura organizacional combinada com aspectos da teoria da psicologia positiva (Demo et al., 2022; Hillmann, 2021; <xref ref-type="bibr" rid="B47">Seligman &amp; Csikszentmihalyi, 2000</xref>). </p>
					<p>Consubstanciados na literatura organizacional, os controles informais buscam traduzir os valores e normas organizacionais (<xref ref-type="bibr" rid="B10">Chenhall, 2003</xref>; <xref ref-type="bibr" rid="B17">Frare &amp; Beuren, 2023</xref>). São caracterizados como orgânicos e flexíveis e classificados em controle de pessoal e controle cultural (<xref ref-type="bibr" rid="B18">Goebel &amp; Weißenberger, 2017</xref>). O controle de pessoal concerne aos funcionários, como treinamento e contratação, enquanto o controle cultural concerne aos valores e crenças da organização (Goebel &amp; Weißenberger, 2017; <xref ref-type="bibr" rid="B25">Kleine &amp; Weißenberger, 2014</xref>). Ambos se consubstanciam de normas e valores coletivos que direcionam os indivíduos aos objetivos organizacionais, pela sua consciência ética (Goebel &amp; Weißenberger, 2017) e capacidade de resiliência.</p>
					<p>A resiliência, de forma ampla, consiste na capacidade de resistir e se recuperar de situações adversas (<xref ref-type="bibr" rid="B29">Linnenluecke, 2017</xref>; <xref ref-type="bibr" rid="B35">Madni &amp; Jackson, 2009</xref>). A resiliência no âmbito do indivíduo diz respeito à capacidade dos funcionários de uma organização de se recuperar e/ou de serem bem-sucedidos diante de adversidades (<xref ref-type="bibr" rid="B6">Beuren et al., 2020</xref>; <xref ref-type="bibr" rid="B33">Luthans et al., 2010</xref>; <xref ref-type="bibr" rid="B49">Shin et al., 2012</xref>). A dependência de papel é definida como um elemento de resiliência. Assim, a resiliência na dependência de papel é caracterizada como sendo a capacidade de preencher um membro da equipe ausente e se recuperar (<xref ref-type="bibr" rid="B37">Mallak, 1998</xref>). </p>
					<p>Na perspectiva individual, a resiliência é considerada passível de intervenção gerencial, por meio de práticas e políticas de gestão de recursos humanos (<xref ref-type="bibr" rid="B27">Lengnick-Hall et al., 2011</xref>; <xref ref-type="bibr" rid="B24">Khan et al., 2019</xref>). Argumenta-se que gestores podem promover a resiliência com ações (<xref ref-type="bibr" rid="B6">Beuren et al., 2020</xref>; Lengnick-Hall et al., 2011). Assim, conjectura-se que, frente a eventos adversos, os controles informais possam ser úteis para promover a resiliência por meio de comportamentos e atitudes que assegurem a harmonia entre os objetivos organizacionais e individuais (<xref ref-type="bibr" rid="B18">Goebel &amp; Weißenberger, 2017</xref>; <xref ref-type="bibr" rid="B25">Kleine &amp; Weißenberger, 2014</xref>). </p>
					<p>Pesquisas pregressas apresentam evidências da associação de controles com a resiliência. <xref ref-type="bibr" rid="B5">Beuren e Santos (2019</xref>) examinaram os efeitos de SCG habilitantes e coercitivos na resiliência cognitiva, comportamental e contextual em empresas que compraram outras e/ou foram adquiridas. Encontraram associação entre controles habilitantes e as três formas de resiliência, enquanto controles coercitivos se mostraram associados apenas com a resiliência contextual. Beuren et al. (2020) analisaram os efeitos de SCG habilitantes no <italic>empowerment</italic> psicológico e na resiliência organizacional face a processos de aquisições de empresas. Constataram que os SCG auxiliam no enfrentamento de turbulências e adversidades. <xref ref-type="bibr" rid="B8">Bracci e Tallaki (2021</xref>) investigaram se SCG de planejamento, monitoramento e gestão de desempenho são relevantes na concepção de capacidades de resiliência em organizações do setor público. Concluíram que os SCG são importantes para estimular comportamentos de respostas rápidas e de mudanças em situações adversas. </p>
					<p>Considerando especificamente controles formais e informais, <xref ref-type="bibr" rid="B17">Frare et al. (2023</xref>) investigaram o papel desses controles no fomento à resiliência organizacional proativa e reativa em startups de tecnologia financeira. Concluíram que as fintechs podem se beneficiar com o uso desses controles para desenvolver resiliência, de forma a apoiar e permitir que se antecipem e se preparem para momentos de incertezas. Diante do exposto, postula-se que:</p>
					<p><disp-quote>
						<p>H1: Os controles informais influenciam positivamente a resiliência na dependência de papel.</p>
					</disp-quote></p>
				</sec>
				<sec>
					<title>Controles informais e cooperação</title>
					<p>A cooperação consiste na disposição dos indivíduos em unir esforços, promover interação e conexão para alcançar objetivos mútuos (<xref ref-type="bibr" rid="B50">Smith et al., 1995</xref>). Esses esforços podem ser potencializados com o apoio de SCG, que incluem ações para que os indivíduos sejam direcionados aos objetivos organizacionais (<xref ref-type="bibr" rid="B36">Mahama, 2006</xref>; <xref ref-type="bibr" rid="B45">Santos et al., 2023</xref>). Os controles podem contribuir para conduzir os interesses e comportamentos dos funcionários em prol da organização (<xref ref-type="bibr" rid="B4">Beu &amp; Buckley, 2004</xref>; <xref ref-type="bibr" rid="B52">Taylor et al., 2019</xref>). Portanto, as empresas podem usar os SCG para intensificar a cooperação dos funcionários e direcionar seus esforços para objetivos comuns (<xref ref-type="bibr" rid="B18">Goebel &amp; Weißenberger, 2017</xref>; <xref ref-type="bibr" rid="B39">Merchant &amp; Otley, 2007</xref>).</p>
					<p>
						<xref ref-type="bibr" rid="B55">Xu et al. (2014</xref>) apontam que o controle é uma formalidade existente nos acordos, de modo a identificar os limites da cooperação, que, em uma definição mais ampla, inclui medidas subjacentes aos contratos formais, as quais têm o intuito de desenvolver uma cultura de cooperação. <xref ref-type="bibr" rid="B36">Mahama (2006</xref>) investigou a relação entre SCG (sistemas de mensuração de desempenho e processos de socialização) e dimensões de cooperação em relações estratégicas de fornecimento e encontrou relação positiva e significativa. <xref ref-type="bibr" rid="B42">Pazetto e Beuren (2024</xref>) pesquisaram a influência da tempestividade das informações gerenciais e da confiança na cooperação em parques tecnológicos. Observaram que a rapidez e frequência das informações gerenciais atuam de maneiras diferentes, mas complementares, na promoção da confiança e cooperação. Apesar dos contextos distintos dessas pesquisas, presume-se que:</p>
					<p><disp-quote>
						<p>H2: Os controles informais influenciam positivamente a cooperação.</p>
					</disp-quote></p>
				</sec>
				<sec>
					<title>Cooperação e resiliência na dependência de papel</title>
					<p>A cooperação tende a ocorrer em diferentes contextos, com a interação de pessoas, equipes ou até mesmo organizações e implica colaboração e comunicação, o que pode influenciar a resiliência dos envolvidos (<xref ref-type="bibr" rid="B30">Lotfi &amp; Larmour, 2022</xref>; <xref ref-type="bibr" rid="B54">Wieland &amp; Wallenburg, 2013</xref>). No contexto de redes interorganizacionais, Lofti e Larmour (2022) analisaram como a colaboração afeta a resiliência na cadeia de suprimentos e constataram que, quanto mais essas empresas colaboram, mais resilientes se tornam. Wieland e Wallenburg (2013) investigaram competências relacionais (comunicação, cooperação e integração) que possam influenciar na resiliência proativa e reativa de cadeias de suprimentos. Observaram que a cooperação influencia positivamente a resiliência proativa. </p>
					<p>No contexto intraorganizacional e em um lócus específico de empresas, <xref ref-type="bibr" rid="B44">Ries (2011</xref>) investigou a cooperação em startups. Dentre os achados da pesquisa, destacou-se a relevância da cooperação em vista da sua característica enxuta. <xref ref-type="bibr" rid="B15">Frare e Beuren (2021</xref>) investigaram a resiliência em startups. Os resultados apontaram a relevância da resiliência frente às incertezas ambientais. Essas pesquisas apresentam evidências empíricas sobre cooperação e resiliência na dependência de papel. Esses achados combinados, corroborados em pesquisas no contexto de redes, levam à suposição de que: </p>
					<p><disp-quote>
						<p>H3: A cooperação influencia positivamente a resiliência na dependência de papel.</p>
					</disp-quote></p>
				</sec>
				<sec>
					<title>Efeito mediador da cooperação entre controles informais e resiliência na dependência de papel</title>
					<p>A cooperação é considerada um mecanismo relevante para o desenvolvimento de resiliência (<xref ref-type="bibr" rid="B54">Wieland &amp; Wallenburg, 2013</xref>), principalmente ao se considerar que as capacidades dos funcionários são importantes para a construção de resiliência (<xref ref-type="bibr" rid="B57">Zhou et al., 2023</xref>). Isso leva à suposição de que a cooperação dentro da organização, de uma pessoa com outra dentro da equipe, entre equipes ou até mesmo da organização como um todo, possa ter efeitos na relação entre controles informais e resiliência na dependência de papel. Contudo, a literatura silencia sobre esses eventuais efeitos da cooperação.</p>
					<p>Conjectura-se um efeito mediador da cooperação na relação entre controles informais e resiliência na dependência de papel pelos seguintes motivos: (a) os controles informais podem influenciar os padrões de comportamento, construir confiança e estabelecer normas que influenciam a cooperação (<xref ref-type="bibr" rid="B36">Mahama, 2006</xref>; <xref ref-type="bibr" rid="B41">Pazetto &amp; Beuren, 2022</xref>); (b) a cooperação promove o compartilhamento de recursos, apoio mútuo, aprendizado e colaboração, que aumentam a capacidade do indivíduo de lidar com as adversidades (<xref ref-type="bibr" rid="B30">Lotfi &amp; Larmour, 2022</xref>; <xref ref-type="bibr" rid="B54">Wieland &amp; Wallenburg, 2013</xref>). Do exposto, presume-se que:</p>
					<p><disp-quote>
						<p>H4: A cooperação tem efeito mediador na relação entre controles informais e resiliência na dependência de papel.</p>
					</disp-quote></p>
				</sec>
				<sec>
					<title>Efeito moderador das dificuldades relacionais entre cooperação e resiliência</title>
					<p>O papel dos mecanismos relacionais, que consistem de fatores sociais como aprendizagem e coordenação, é estimular a comunicação e o comprometimento mútuo (<xref ref-type="bibr" rid="B32">Luiz et al., 2024</xref>; <xref ref-type="bibr" rid="B48">Shahzad et al., 2020</xref>). Portanto, dificuldades relacionais no ambiente de trabalho podem afetar o modo como as pessoas cooperam umas com as outras, interferindo na qualidade e na eficácia das interações e, consequentemente, prejudicando a resiliência. As dificuldades relacionais podem decorrer de conflitos, falta de comunicação e comprometimento, baixa confiança, entre outros aspectos (<xref ref-type="bibr" rid="B13">Dias et al., 2020</xref>). Conflitos ou comunicação ineficaz podem prejudicar a capacidade de uma equipe de trabalhar e superar desafios (<xref ref-type="bibr" rid="B56">Zhang et al., 2023</xref>). </p>
					<p>Nos relacionamentos em que persistem essas dificuldades, a cooperação pode ser comprometida (<xref ref-type="bibr" rid="B31">Lowe, 1997</xref>; <xref ref-type="bibr" rid="B56">Zhang et al., 2023</xref>). No contexto interorganizacional, <xref ref-type="bibr" rid="B41">Pazetto e Beuren (2022</xref>) constataram influência do desenho dos SCG na cooperação e papel moderador da identificação da empresa com seu parque tecnológico. <xref ref-type="bibr" rid="B32">Luiz et al. (2024</xref>)investigaram os efeitos dos SCG habilitantes e de capacidades relacionais no gerenciamento de conflitos em ecossistemas de inovação e constataram efeito direto e efeitos indiretos por meio das capacidades de aprendizagem e coordenação. </p>
					<p>No contexto intraorganizacional, <xref ref-type="bibr" rid="B31">Lowe (1997</xref>)examinou o papel das relações interpessoais na cooperação e descobriu que um líder-membro de qualidade está positivamente relacionado à cooperação. <xref ref-type="bibr" rid="B56">Zhang et al. (2023</xref>) examinaram o impacto dos conflitos intergrupais na confiança e na intenção de cooperar e constataram que os conflitos podem reduzir a intenção de cooperar. Assim, presume-se que as dificuldades relacionais afetam a capacidade de cooperação dos indivíduos, o que, por sua vez, pode tornar mais difícil lidar com as adversidades e superar os desafios. Nesse sentido, conjectura-se que:</p>
					<p><disp-quote>
						<p>H5: As dificuldades relacionais têm efeito moderador na relação entre cooperação e resiliência na dependência de papel.</p>
					</disp-quote></p>
					<p>A <xref ref-type="fig" rid="f1s">Figura 1</xref> evidencia o modelo teórico e as hipóteses de pesquisa.</p>
					<p>
						<fig id="f1s">
							<label>Figura 1</label>
							<caption>
								<title>Marco teórico da pesquisa.</title>
							</caption>
							<graphic xlink:href="1982-7849-rac-29-02-e240208-gf1-pt.jpg"/>
							<attrib>Fonte: Elaborada pelos autores. Nota: As setas pontilhadas referem-se às hipóteses de mediação (H4) e moderação (H5).</attrib>
						</fig>
					</p>
					<p>No modelo, preveem-se efeitos positivos dos controles informais sobre a resiliência na dependência de papel (H1) e a cooperação (H2), assim como da cooperação sobre a resiliência na dependência de papel (H3). Postula-se, ainda, efeito mediador da cooperação entre controles informais e resiliência na dependência de papel (H4), e efeito moderador das dificuldades relacionais entre cooperação e resiliência na dependência de papel (H5). O estágio de incubação foi controlado em consonância com pesquisas prévias (ex.: <xref ref-type="bibr" rid="B17">Frare et al., 2023</xref>), na presunção de que as distintas configurações organizacionais nos diferentes estágios das startups exigem suporte distinto do ecossistema de negócios. </p>
				</sec>
			</sec>
			<sec sec-type="methods">
				<title>PROCEDIMENTOS METODOLÓGICOS</title>
				<sec>
					<title>População e amostra</title>
					<p>A população desta pesquisa compreende startups incubadas brasileiras. Estas caracterizam-se como empresas inseridas em um ecossistema de inovação e em fase inicial do seu ciclo de vida, quando geralmente se deparam com diversos riscos e incertezas (<xref ref-type="bibr" rid="B44">Ries, 2011</xref>). São empresas criadas com a missão de desenvolver novos produtos, com alto grau de tecnologia e em contextos de incerteza (<xref ref-type="bibr" rid="B15">Frare &amp; Beuren, 2021</xref>). A opção por essas empresas deve-se à sua natureza dinâmica e às situações desafiadoras que as envolvem, o que torna a resiliência central para a sobrevivência dessas empresas (Frare &amp; Beuren, 2021). Esses elementos são inerentes ao escopo do presente estudo e justificam esse lócus de investigação. </p>
					<p>Uma pesquisa de levantamento (<italic>survey</italic>) foi realizada com gestores de startups incubadas em incubadoras filiadas à Associação de Entidades Promotoras de Empreendimentos Inovadores (Anprotec). O mapeamento destas foi realizado no site das incubadoras e resultou em 1.347 startups incubadas de 12 estados brasileiros. A identificação dos gestores das startups foi realizada na rede social LinkedIn e resultou em 953 profissionais. Para esses, foi enviado um convite de participação da pesquisa, sendo que, aos 565 que o aceitaram, foi fornecido o link do questionário na plataforma QuestionPro, entre novembro de 2022 e maio de 2023. Um total de 113 respostas válidas foi obtido, compatível com o tamanho mínimo da amostra de 77 respostas para análise do modelo estrutural determinado pelo software G*Power, com confiança de 0,80 e erro de 0,05.</p>
					<p>A análise demográfica dos respondentes revela que 70% são do sexo masculino, 27% possuem ensino superior completo e 30% cursaram uma pós-graduação lato sensu, ou seja, uma especialização e/ou um <italic>Master in Business Administration</italic> (MBA). Quanto aos cargos que ocupam, 23% são executivos <italic>c-level</italic> (CEO, CFO, COO, CTO), 24% diretores, 11% gerentes, 3% coordenadores e 39% estão em outros cargos. No que concerne ao perfil das startups, 68% possuem menos de 50 funcionários e atuam em diferentes setores econômicos. Acerca do estágio de incubação em que se encontram, os apontamentos indicam que 63 (56%) estão em fase de pré-incubação ou incubadas, e 50 (44%) são graduadas.</p>
				</sec>
				<sec>
					<title>Construtos e instrumentos de pesquisa</title>
					<p>O modelo teórico da pesquisa compreende quatro construtos: controles informais, cooperação, dificuldades relacionais e resiliência na dependência de papel. Os construtos foram mensurados com instrumentos de pesquisa de estudos pregressos e as assertivas são apresentadas em escala Likert de cinco pontos (https://doi.org/10.7910/DVN/X2WIUT).</p>
					<p>O construto <italic>controles informais</italic> foi mensurado com o instrumento de pesquisa de <xref ref-type="bibr" rid="B18">Goebel e Weißenberger (2017</xref>), tendo cinco itens de controle de pessoal e seis de controle cultural. Contudo, sua operacionalização foi como construto único, rodado como variável de segunda ordem. Os respondentes foram solicitados a indicar em que medida se aplicam as situações descritas nos itens quanto ao uso dos controles informais pela alta administração da empresa, na escala de ‘não se aplica’ (1) a ‘aplica-se totalmente’ (5). </p>
					<p><italic>Cooperação</italic> foi aferida com cinco itens do instrumento de pesquisa de <xref ref-type="bibr" rid="B46">Seepana et al. (2020</xref>), adaptados de <xref ref-type="bibr" rid="B9">Cannon e Perreault (1999</xref>). Os respondentes foram solicitados a indicar seu grau de concordância quanto à cooperação na sua empresa, na escala de ‘discordo totalmente’ (1) a ‘concordo totalmente’ (5). </p>
					<p>O construto <italic>dificuldades relacionais</italic> foi aferido com três itens do instrumento de pesquisa de <xref ref-type="bibr" rid="B13">Dias et al. (2020</xref>). Os respondentes foram solicitados a indicar a frequência com que ocorrem na sua empresa as situações descritas, na escala de ‘nunca’ (1) a ‘sempre’ (5).</p>
					<p><italic>Resiliência na dependência de papel</italic> foi mensurada com três itens do instrumento de pesquisa de <xref ref-type="bibr" rid="B37">Mallak (1998</xref>). Os respondentes foram solicitados a assinalar o nível de correspondência dos itens com sua capacidade resiliente, na escala de ‘correspondência extremamente baixa’ (1) a ‘correspondência extremamente alta’ (5).</p>
					<p>O estágio de incubação das startups foi controlado, tanto na cooperação como na resiliência, atribuindo-se 0 para graduadas (que passaram pelo processo de incubação) e 1 para pré-incubadas e incubadas (em estágios iniciais de incubação ou residentes em uma incubadora). O estágio de incubação foi aferido pelo questionário. Pesquisas afins (ex.: <xref ref-type="bibr" rid="B2">Bedford, 2015</xref>) controlaram o porte e a idade como representativos do estágio de incubação. Optou-se pelos estágios de incubação devido ao fato de as startups geralmente possuírem menos recursos e estruturas informais mais flexíveis nos estágios iniciais, além de um reduzido quadro de pessoas (<xref ref-type="bibr" rid="B17">Frare et al., 2023</xref>) e, consequentemente, maior dependência de papel. </p>
				</sec>
				<sec>
					<title>Vieses do método comum e de não resposta</title>
					<p>Apesar da cautela na coleta de dados, a natureza da pesquisa é vulnerável a vieses. No artigo, foram utilizados dados de uma única fonte, coletados em um único momento. Medidas foram tomadas para minimizar o <italic>common method bias</italic> (CMB). Dentre elas, destacam-se: o uso de diferentes instrumentos de pesquisa, cuidados na tradução e redação dos itens, e a informação da inexistência de respostas certas ou erradas na carta de apresentação da pesquisa (<xref ref-type="bibr" rid="B43">Podsakoff et al., 2012</xref>). Adicionalmente, realizou-se o teste de fator único de Harman no software SPSS, em que, para os quatro fatores formados, 32,70% da variação das variáveis foi explicada por um único fator, portanto, inferior ao limite de 50% (Podsakoff et al., 2012). Considerando a baixa sensibilidade do fator único de Harman, avaliou-se mais detalhadamente o viés do método comum por meio da análise fatorial exploratória de ajuste do modelo de um fator em comparação com o modelo de quatro fatores (<xref ref-type="bibr" rid="B51">Sun et al., 2023</xref>). Os resultados são apresentados na <xref ref-type="table" rid="t1s">Tabela 1</xref>.</p>
					<p>
						<table-wrap id="t1s">
							<label>Tabela 1</label>
							<caption>
								<title>Resultados análise fatorial confirmatória.</title>
							</caption>
							<table frame="hsides" rules="groups">
								<colgroup>
									<col/>
									<col/>
									<col/>
									<col/>
									<col/>
									<col/>
									<col/>
								</colgroup>
								<thead>
									<tr>
										<th align="center">Modelo</th>
										<th align="center">Fator</th>
										<th align="center">χ²/df</th>
										<th align="center">CFI</th>
										<th align="center">NFI</th>
										<th align="center">RMSEA</th>
										<th align="center">SRMR</th>
									</tr>
								</thead>
								<tbody>
									<tr>
										<td align="center">Four-factor model</td>
										<td align="center">(CI, CO, DR, RDP)</td>
										<td align="center">2,10</td>
										<td align="center">0,857</td>
										<td align="center">0,763</td>
										<td align="center">0,100</td>
										<td align="center">0,089</td>
									</tr>
									<tr>
										<td align="center">Three-factor model</td>
										<td align="center">(CI, CO + DR, RDP)</td>
										<td align="center">3,08</td>
										<td align="center">0,724</td>
										<td align="center">0,645</td>
										<td align="center">0,137</td>
										<td align="center">0,150</td>
									</tr>
									<tr>
										<td align="center">Two-factor model</td>
										<td align="center">(CI, CO + DR + RDP)</td>
										<td align="center">4,14</td>
										<td align="center">0,579</td>
										<td align="center">0,518</td>
										<td align="center">0,168</td>
										<td align="center">0,174</td>
									</tr>
									<tr>
										<td align="center">One-factor model</td>
										<td align="center">(CI + CO + DR + RDP)</td>
										<td align="center">4,78</td>
										<td align="center">0,491</td>
										<td align="center">0,440</td>
										<td align="center">0,185</td>
										<td align="center">0,151</td>
									</tr>
								</tbody>
							</table>
							<table-wrap-foot>
								<fn id="TFN4s">
									<p>Nota. CI = Controles informais; CO = Cooperação; DR = Dificuldades relacionais; RDP = Resiliência na dependência de papel. Fonte: Elaboração própria.</p>
								</fn>
							</table-wrap-foot>
						</table-wrap>
					</p>
					<p>O modelo de quatro fatores apresenta o melhor ajuste entre todos os modelos, com uma relação χ²/df de 2,10, CFI de 0,857, NFI de 0,763 e RMSEA de 0,100, o que é razoável. Os modelos de três, dois e um fator têm desempenhos significativamente piores, especialmente nesses índices, o que indica que a solução com quatro fatores é a mais apropriada para os dados. Portanto, a ausência de viés de método comum sério pode ser inferida pelo fato de o modelo de um único fator apresentar um ajuste significativamente pior que o modelo de quatro fatores, sugerindo que os dados são mais bem representados por múltiplos fatores distintos do que por um único fator comum (<xref ref-type="bibr" rid="B51">Sun et al., 2023</xref>).</p>
					<p>Além da análise de viés do método comum, possíveis distorções oriundas do viés de não resposta também foram analisadas, fazendo-se a comparação das médias entre os 10% primeiros e os 10% últimos respondentes (<xref ref-type="bibr" rid="B19">Gomez-Conde et al., 2021</xref>). A aplicação do teste t não revelou diferenças significativas (p &lt; 0,05) nas médias das respostas aos itens do questionário entre os respondentes iniciais e os tardios. Portanto, a presença desses vieses na análise dos dados é pouco provável.</p>
					<p>A carta anexada ao questionário ainda assegurava o anonimato dos respondentes e de suas empresas. Com isso, assumiu-se a dispensa do registro e da avaliação da pesquisa no sistema CEP/CONEP, consoante o inciso XIV, artigo 2º, da Resolução CNS n.º 510/2016, que prevê esta dispensa para pesquisa que convida os participantes, sem possibilidade de identificação, a expressar o sentido que atribuem a temas, atuação de pessoas e organizações.</p>
				</sec>
				<sec>
					<title>Procedimentos de análise dos dados</title>
					<p>Para a análise dos dados, inicialmente empregaram-se técnicas de análise descritiva e análise fatorial exploratória. Na sequência, para testar as hipóteses propostas, utilizou-se a modelagem de equações estruturais (SEM), estimadas a partir dos mínimos quadrados parciais (PLS), pelo software SmartPLS 4. No PLS-SEM, para averiguar a adequação do modelo e mensurar a significância das relações entre as variáveis latentes (<xref ref-type="bibr" rid="B22">Hair et al., 2022</xref>), seguiram-se os procedimentos indicados por <xref ref-type="bibr" rid="B20">Guenther et al. (2023</xref>) e Hair et al. (2022).</p>
					<p>Na análise da mediação, apresentam-se situações de presença ou ausência (<xref ref-type="bibr" rid="B22">Hair et al., 2022</xref>). Ausência ocorre quando o efeito direto é significativo e o indireto não, assim como quando os efeitos direto e indireto não são significativos. Presença ocorre quando os efeitos direto e indireto são significativos e atuam na mesma direção (complementar) ou em direções opostas (competitiva), assim como quando apenas o efeito indireto é significativo (indireta). O efeito mediador foi analisado por meio dos efeitos indiretos totais do SmartPLS (Hair et al., 2022).</p>
				</sec>
			</sec>
			<sec sec-type="results">
				<title>ANÁLISE DOS RESULTADOS</title>
				<sec>
					<title>Modelo de mensuração e estatísticas descritivas</title>
					<p>No modelo de mensuração, inicialmente analisaram-se os critérios de validade e confiabilidade do modelo proposto (<xref ref-type="bibr" rid="B22">Hair et al., 2022</xref>). Foi necessário retirar do modelo dois itens, um do construto <italic>controle cultural</italic> (CC2) e outro do construto <italic>cooperação</italic> (CO1), devido à carga fatorial abaixo do mínimo estabelecido (≥0,708) (<xref ref-type="bibr" rid="B20">Guenther et al., 2023</xref>; Hair et al., 2022). A <xref ref-type="table" rid="t2s">Tabela 2</xref> apresenta os resultados de validade e confiabilidade do modelo.</p>
					<p>
						<table-wrap id="t2s">
							<label>Tabela 2</label>
							<caption>
								<title>Modelo de mensuração e estatísticas descritivas.</title>
							</caption>
							<table frame="hsides" rules="groups">
								<colgroup>
									<col span="6"/>
								</colgroup>
								<thead>
									<tr>
										<th align="center" colspan="6">Painel A - 1ª Ordem </th>
									</tr>
									<tr>
										<th align="left"> </th>
										<th align="center">Alfa de Cronbach</th>
										<th align="center"><italic>Composite rellability</italic></th>
										<th align="center">AVE</th>
										<th align="center">Média</th>
										<th align="center">Desvio padrão</th>
									</tr>
								</thead>
								<tbody>
									<tr>
										<td align="left">Controles culturais</td>
										<td align="center">0,883</td>
										<td align="center">0,914</td>
										<td align="center">0,681</td>
										<td align="center">3,84</td>
										<td align="center">1,10</td>
									</tr>
									<tr>
										<td align="left">Controles pessoais</td>
										<td align="center">0,847</td>
										<td align="center">0,891</td>
										<td align="center">0,621</td>
										<td align="center">3,72</td>
										<td align="center">1,19</td>
									</tr>
									<tr>
										<td align="left">Cooperação</td>
										<td align="center">0,827</td>
										<td align="center">0,885</td>
										<td align="center">0,660</td>
										<td align="center">3,70</td>
										<td align="center">1,02</td>
									</tr>
									<tr>
										<td align="left">Dificuldades relacionais</td>
										<td align="center">0,869</td>
										<td align="center">0,904</td>
										<td align="center">0,760</td>
										<td align="center">1,92</td>
										<td align="center">1,02</td>
									</tr>
									<tr>
										<td align="left">Resiliência na dependência de papel</td>
										<td align="center">0,875</td>
										<td align="center">0,923</td>
										<td align="center">0,801</td>
										<td align="center">3,53</td>
										<td align="center">1,06</td>
									</tr>
									<tr>
										<td align="center" colspan="6">Fornell-Larcker / HTMT </td>
									</tr>
									<tr>
										<td align="left"> </td>
										<td align="center">1</td>
										<td align="center">2</td>
										<td align="center">3</td>
										<td align="center">4</td>
										<td align="center">5</td>
									</tr>
									<tr>
										<td align="left">1. Controles culturais</td>
										<td align="center">0,825</td>
										<td align="center">0,784</td>
										<td align="center">0,483</td>
										<td align="center">0,275</td>
										<td align="center">0,166</td>
									</tr>
									<tr>
										<td align="left">2. Controles pessoais</td>
										<td align="center">0,688</td>
										<td align="center">0,788</td>
										<td align="center">0,421</td>
										<td align="center">0,209</td>
										<td align="center">0,447</td>
									</tr>
									<tr>
										<td align="left">3. Cooperação</td>
										<td align="center">0,420</td>
										<td align="center">0,362</td>
										<td align="center">0,812</td>
										<td align="center">0,214</td>
										<td align="center">0,448</td>
									</tr>
									<tr>
										<td align="left">4. Dificuldades relacionais</td>
										<td align="center">-0,271</td>
										<td align="center">-0,234</td>
										<td align="center">-0,203</td>
										<td align="center">0,872</td>
										<td align="center">0,163</td>
									</tr>
									<tr>
										<td align="left">5. Resiliência na dependência de papel</td>
										<td align="center">0,143</td>
										<td align="center">0,389</td>
										<td align="center">0,388</td>
										<td align="center">-0,177</td>
										<td align="center">0,895</td>
									</tr>
									<tr>
										<td align="center" colspan="6">Painel B - 2ª Ordem </td>
									</tr>
									<tr>
										<td align="left"> </td>
										<td align="center">Alfa de Cronbach</td>
										<td align="center"><italic>Composite rellability</italic></td>
										<td align="center">AVE</td>
										<td align="center">Média</td>
										<td align="center">Desvio padrão</td>
									</tr>
									<tr>
										<td align="left">Controles informais</td>
										<td align="center">0,815</td>
										<td align="center">0,914</td>
										<td align="center">0,843</td>
										<td align="center">3,79</td>
										<td align="center">1,14</td>
									</tr>
									<tr>
										<td align="left">Cooperação</td>
										<td align="center">0,827</td>
										<td align="center">0,886</td>
										<td align="center">0,660</td>
										<td align="center">3,70</td>
										<td align="center">1,02</td>
									</tr>
									<tr>
										<td align="left">Dificuldades relacionais</td>
										<td align="center">0,869</td>
										<td align="center">0,904</td>
										<td align="center">0,758</td>
										<td align="center">1,92</td>
										<td align="center">1,02</td>
									</tr>
									<tr>
										<td align="left">Resiliência na dependência de papel</td>
										<td align="center">0,875</td>
										<td align="center">0,923</td>
										<td align="center">0,800</td>
										<td align="center">3,53</td>
										<td align="center">1,06</td>
									</tr>
									<tr>
										<td align="center" colspan="6">Fornell-Larcker / HTMT </td>
									</tr>
									<tr>
										<td align="left"> </td>
										<td align="left"> </td>
										<td align="center">1</td>
										<td align="center">2</td>
										<td align="center">3</td>
										<td align="center">4</td>
									</tr>
									<tr>
										<td align="left">1. Controles informais</td>
										<td align="left"> </td>
										<td align="center">0,918</td>
										<td align="center">0,509</td>
										<td align="center">0,267</td>
										<td align="center">0,341</td>
									</tr>
									<tr>
										<td align="left">2. Cooperação</td>
										<td align="left"> </td>
										<td align="center">0,420</td>
										<td align="center">0,813</td>
										<td align="center">0,214</td>
										<td align="center">0,448</td>
									</tr>
									<tr>
										<td align="left">3. Dificuldades relacionais</td>
										<td align="left"> </td>
										<td align="center">-0,274</td>
										<td align="center">-0,205</td>
										<td align="center">0,871</td>
										<td align="center">0,163</td>
									</tr>
									<tr>
										<td align="left">4. Resiliência na dependência de papel</td>
										<td align="left"> </td>
										<td align="center">0,303</td>
										<td align="center">0,390</td>
										<td align="center">-0,177</td>
										<td align="center">0,895</td>
									</tr>
									<tr>
										<td align="center" colspan="3">SRMR </td>
										<td align="center" colspan="3">0,076 </td>
									</tr>
									<tr>
										<td align="center" colspan="3">NFI </td>
										<td align="center" colspan="3">0,706</td>
									</tr>
								</tbody>
							</table>
							<table-wrap-foot>
								<fn id="TFN5s">
									<p>Nota. N = 113.Fonte: Elaboração própria.</p>
								</fn>
							</table-wrap-foot>
						</table-wrap>
					</p>
					<p>Na análise do modelo de mensuração, é necessário considerar os resultados do modelo de primeira ordem (validade e confiabilidade), uma vez que as variáveis de segunda ordem dependem das variáveis latentes de primeira ordem para serem devidamente estimadas (Painel A) (<xref ref-type="bibr" rid="B22">Hair et al., 2022</xref>). A análise de segunda ordem foi operacionalizada com procedimentos em duas etapas (Hair et al., 2022), considerando os escores dos fatores de cada dimensão (controles culturais e controles pessoais) como componente dos controles informais (Painel B). </p>
					<p>Os resultados apontam confiabilidade, com valores de confiabilidade composta e consistência interna (alfa de Cronbach) superiores ao mínimo (&gt;0,70) recomendado (<xref ref-type="bibr" rid="B22">Hair et al., 2022</xref>). Indicam também que as variáveis estão adequadas quanto à validade convergente, visto que os valores da AVE são superiores a 0,50 (Hair et al., 2022). Pelo critério Fornell-Larcker (valores em negrito e inferiores) e HTMT (valores superiores), confirma-se a validade discriminante, dado que os valores de correlação entre as próprias variáveis são superiores aos demais (Fornell-Larcker) e com valores de HTMT no limite de 0,90 (Hair et al., 2022).</p>
					<p>A análise do <italic>variance inflation factors</italic> (VIF) indica ausência de multicolinearidade entre as variáveis latentes, visto que os valores se encontram abaixo de 5 (entre 1,00 e 3,26) (<xref ref-type="bibr" rid="B22">Hair et al., 2022</xref>). Pela <italic>standardized root mean square residual</italic> (SRMR &lt; 0,08) e pela <italic>normed fit index</italic> (NFI), evidencia-se o ajustamento do modelo (<xref ref-type="bibr" rid="B20">Guenther et al., 2023</xref>). Os resultados do modelo de mensuração estão adequados, o que permite avançar para testar as hipóteses. </p>
				</sec>
				<sec>
					<title>Modelo estrutural e teste de hipóteses</title>
					<p>Para o teste das hipóteses (<xref ref-type="table" rid="t3s">Tabela 3</xref>) procedeu-se à análise <italic>bootstrapping</italic>, com 10.000 reamostragens, intervalo <italic>bias-corrected and accelerated</italic> e teste bicaudal ao nível de significância de 5% (<xref ref-type="bibr" rid="B20">Guenther et al., 2023</xref>; <xref ref-type="bibr" rid="B22">Hair et al., 2022</xref>).</p>
					<p>
						<table-wrap id="t3s">
							<label>Tabela 3</label>
							<caption>
								<title>Resultados do modelo estrutural - Teste das hipóteses.</title>
							</caption>
							<table frame="hsides" rules="groups">
								<colgroup>
									<col/>
									<col/>
									<col/>
									<col/>
									<col/>
									<col/>
								</colgroup>
								<thead>
									<tr>
										<th align="center">Hip.</th>
										<th align="center">Relação</th>
										<th align="center">Coeficiente estrutural</th>
										<th align="center">t-value</th>
										<th align="center">p-value</th>
										<th align="center">Decisão</th>
									</tr>
								</thead>
								<tbody>
									<tr>
										<td align="center">H1</td>
										<td align="left">Controles informais → ResiliênciaDP</td>
										<td align="center">0,158</td>
										<td align="center">1,395</td>
										<td align="center">0,163</td>
										<td align="center">Rejeitar</td>
									</tr>
									<tr>
										<td align="center">H2</td>
										<td align="left">Controles informais → Cooperação</td>
										<td align="center">0,423</td>
										<td align="center">4,732</td>
										<td align="center">0,000***</td>
										<td align="center">Não rejeitar</td>
									</tr>
									<tr>
										<td align="center">H3</td>
										<td align="left">Cooperação → ResiliênciaDP</td>
										<td align="center">0,317</td>
										<td align="center">2,995</td>
										<td align="center">0,003***</td>
										<td align="center">Não rejeitar</td>
									</tr>
									<tr>
										<td align="center">H4</td>
										<td align="left">Controles informais → Cooperação → ResiliênciaDP</td>
										<td align="center">0,134</td>
										<td align="center">2,385</td>
										<td align="center">0,017**</td>
										<td align="center">Não rejeitar</td>
									</tr>
									<tr>
										<td align="center">H5</td>
										<td align="left">Dificuldades relacionais x Cooperação → ResiliênciaDP</td>
										<td align="center">0,069</td>
										<td align="center">0,567</td>
										<td align="center">0,571</td>
										<td align="center">Rejeitar</td>
									</tr>
									<tr>
										<td align="center">CO</td>
										<td align="left">Estágio → Cooperação</td>
										<td align="center">0,030</td>
										<td align="center">0,340</td>
										<td align="center">0,734</td>
										<td align="center">-</td>
									</tr>
									<tr>
										<td align="center">CO</td>
										<td align="left">Estágio → ResiliênciaDP</td>
										<td align="center">0,109</td>
										<td align="center">1,233</td>
										<td align="center">0,217</td>
										<td align="center">-</td>
									</tr>
								</tbody>
							</table>
							<table-wrap-foot>
								<fn id="TFN6s">
									<p>Nota. ** p &lt; 0,05; *** p &lt; 0,01. Legenda: CO = Controle; ResiliênciaDP = Resiliência na dependência de papel. Avaliação do modelo estrutural (R<sup>2</sup>): Resiliência na dependência de papel = 0,197; Cooperação = 0,177. Relevância preditiva (Q²): Resiliência na dependência de papel = 0,057; Cooperação = 0,136. Fonte: Dados da pesquisa.</p>
								</fn>
							</table-wrap-foot>
						</table-wrap>
					</p>
					<p>O modelo apresenta um coeficiente de determinação (R²) de 19,7% para resiliência na dependência de papel e de 17,7% para cooperação. A relevância preditiva (Q²) apresenta resultados acima de zero, o que atesta a acurácia do modelo (<xref ref-type="bibr" rid="B22">Hair et al., 2022</xref>). </p>
					<p>Os coeficientes estruturais demonstram que não há relação direta dos controles informais com a resiliência na dependência de papel (p &gt; 0,05), o que leva à rejeição da H1. Porém, controles informais têm efeitos diretos sobre a cooperação e esta tem efeito direto sobre a resiliência na dependência de papel, ambas com relação positiva e significativa (p &lt; 0,01), o que suporta não rejeitar as hipóteses H2 e H3. </p>
					<p>O efeito mediador da cooperação na relação entre controles informais e resiliência apresenta significância estatística (p &lt; 0,05), o que permite não rejeitar a H4. Isso indica uma mediação indireta, ou seja, só há efeito dos controles informais na resiliência com a inserção da variável <italic>cooperação</italic>. No entanto, o efeito moderador de dificuldades relacionais na relação entre cooperação e resiliência na dependência de papel não apresentou significância (p &gt; 0,05), o que leva à rejeição da H5.</p>
					<p>Por fim, a análise das variáveis de controle não apoia que há relação entre o estágio de incubação da empresa e a cooperação, assim como entre o estágio de incubação da empresa e a resiliência na dependência de papel (p &gt; 0,05), o que sugere que o estágio de incubação não interfere na cooperação e na resiliência na dependência de papel. </p>
				</sec>
				<sec>
					<title>Discussão dos resultados</title>
					<p>A H1, que previa influência positiva direta dos controles informais sobre a resiliência na dependência de papel, não apresentou significância estatística, o que leva à sua rejeição. Esse achado contrasta com a literatura prévia (ex.: <xref ref-type="bibr" rid="B5">Beuren &amp; Santos, 2019</xref>; Beuren et al., 2020; <xref ref-type="bibr" rid="B8">Bracci &amp; Tallaki, 2021</xref>; <xref ref-type="bibr" rid="B17">Frare et al., 2023</xref>), que encontrou influência direta dos controles informais sobre a resiliência. Uma possível explicação para isso é a análise segregada das dimensões de resiliência, contrastando com a análise conjunta realizada nesses estudos. Além disso, outras variáveis podem apresentar interveniência na relação entre controles informais e resiliência na dependência de papel, uma lacuna a ser considerada em pesquisas futuras.</p>
					<p>A H2, que previa influência positiva dos controles informais na cooperação, apresentou suporte estatístico para não ser rejeitada. Este resultado coaduna com estudos prévios (ex.: <xref ref-type="bibr" rid="B26">Langfield-Smith, 1997</xref>; <xref ref-type="bibr" rid="B36">Mahama, 2006</xref>; <xref ref-type="bibr" rid="B41">Pazetto &amp; Beuren, 2022</xref>; <xref ref-type="bibr" rid="B55">Xu et al., 2014</xref>), que, em diferentes contextos e perspectivas, salientaram a relevância dos controles para a cooperação. Controles informais podem desencadear um ambiente de confiança e senso de pertencimento (Mahama, 2006; Pazetto &amp; Beuren, 2024), sentimentos e percepções individuais que facilitam a cooperação (<xref ref-type="bibr" rid="B30">Lotfi &amp; Larmour, 2022</xref>; <xref ref-type="bibr" rid="B54">Wieland &amp; Wallenburg, 2013</xref>). Isso é particularmente relevante em incubadoras, acessadas pelas startups para apoiar o negócio, que fomentam redes de apoio, interação frequente e intercâmbio de conhecimento (Lotfi &amp; Larmour, 2022). Nesse contexto, os controles informais proporcionam um equilíbrio entre liberdade e responsabilidade (<xref ref-type="bibr" rid="B15">Frare &amp; Beuren, 2021</xref>).</p>
					<p>A H3, que previa influência positiva e significativa da cooperação sobre a resiliência na dependência de papel, foi confirmada, o que suporta não rejeitar a H3. Esse achado converge com Lofti e Larmour (2022) e <xref ref-type="bibr" rid="B54">Wieland e Wallenburg (2013</xref>), que encontraram, no âmbito de cadeias de suprimentos, relação positiva de aspectos relacionais com a resiliência. A cooperação propicia um ambiente de apoio e troca e favorece a redução de conflitos (<xref ref-type="bibr" rid="B56">Zhang et al., 2023</xref>), estimulando o desenvolvimento da resiliência (<xref ref-type="bibr" rid="B31">Lowe, 1997</xref>), particularmente importante nas situações em que os indivíduos precisam lidar com os desafios e adversidades (<xref ref-type="bibr" rid="B30">Lotfi &amp; Larmour, 2022</xref>). A cooperação intraorganizacional favorece que os membros se sintam mais apoiados para enfrentar os desafios e se adaptarem às mudanças (<xref ref-type="bibr" rid="B48">Shahzad et al., 2020</xref>). Startups que cooperam criam um ambiente de suporte e têm mais facilidade para se adaptar, transferir responsabilidades e inovar no modo de exercer papéis dependentes (<xref ref-type="bibr" rid="B15">Frare &amp; Beuren, 2021</xref>; <xref ref-type="bibr" rid="B44">Ries, 2011</xref>).</p>
					<p>A H4, que previa efeito mediador da cooperação na relação entre controles informais e resiliência na dependência de papel, apresentou suporte para não ser rejeitada, revelando uma mediação indireta. Isso reforça a ideia de que a relação entre controles informais e resiliência na dependência de papel envolve outras variáveis para apresentar significância - no caso, a cooperação (<xref ref-type="bibr" rid="B30">Lotfi &amp; Larmour, 2022</xref>; <xref ref-type="bibr" rid="B41">Pazetto &amp; Beuren, 2022</xref>). Os controles informais operam de maneira indireta, influenciando comportamentos e atitudes (Pazetto &amp; Beuren, 2022; <xref ref-type="bibr" rid="B55">Xu et al., 2014</xref>), impactando a resiliência. Os controles podem incentivar os funcionários a cooperar, e, com isso, podem apoiar o desenvolvimento da resiliência, de modo a promover compartilhamento, colaboração e apoio mútuo (<xref ref-type="bibr" rid="B57">Zhou et al., 2023</xref>). A cooperação atua como um catalisador que potencializa os controles informais, facilitando o apoio mútuo (<xref ref-type="bibr" rid="B15">Frare &amp; Beuren, 2021</xref>; <xref ref-type="bibr" rid="B54">Wieland &amp; Wallenburg, 2013</xref>).</p>
					<p>A H5, que conjecturava efeito moderador de dificuldades relacionais na relação entre cooperação e resiliência na dependência de papel, não foi confirmada, o que levou à sua rejeição. As dificuldades relacionais podem afetar a forma como as pessoas cooperam (<xref ref-type="bibr" rid="B13">Dias et al., 2020</xref>) e se relacionam (<xref ref-type="bibr" rid="B31">Lowe, 1997</xref>; <xref ref-type="bibr" rid="B56">Zhang et al., 2023</xref>), mas não necessariamente moderam a relação entre cooperação e resiliência na dependência de papel. Objetivos comuns e rápida adaptação podem auxiliar na superação de desafios nas startups (<xref ref-type="bibr" rid="B45">Santos et al., 2023</xref>; <xref ref-type="bibr" rid="B52">Taylor et al., 2019</xref>). As dificuldades relacionais podem ser distintas na relação com outras variáveis e em outros contextos (<xref ref-type="bibr" rid="B32">Luiz et al., 2024</xref>), como a moderação confirmada por <xref ref-type="bibr" rid="B41">Pazetto e Beuren (2022</xref>)sobre a cooperação em parques tecnológicos.</p>
					<p>O estágio de incubação da empresa como variável de controle na cooperação e na resiliência na dependência de papel não apresentou significância. Uma possível explicação é que a cooperação e a resiliência podem ocorrer independentemente do estágio de incubação em que a startup se encontra (<xref ref-type="bibr" rid="B2">Bedford, 2015</xref>; <xref ref-type="bibr" rid="B17">Frare et al., 2023</xref>). Embora o tamanho de uma startup possa influenciar indiretamente a cooperação (Bedford, 2015) e a resiliência, por meio de fatores como estrutura organizacional (Frare et al., 2023), presume-se que essas características sejam mais influenciadas pela gestão e pelo foco da startup. Portanto, independentemente do seu estágio de incubação, uma startup pode potencializar a resiliência dos indivíduos e da organização e promover a cooperação, com vistas a aumentar a sua competitividade. </p>
				</sec>
			</sec>
			<sec sec-type="conclusions">
				<title>CONSIDERAÇÕES FINAIS</title>
				<sec>
					<title>Conclusões</title>
					<p>Os resultados da pesquisa revelaram que os controles informais não apresentam efeito direto sobre a resiliência na dependência de papel, apenas sobre a cooperação e, por sua vez, a cooperação sobre a resiliência na dependência de papel. Efeito mediador da cooperação foi observado na relação entre controles informais e resiliência na dependência de papel. Contudo, não foi constatado efeito moderador de dificuldades relacionais na relação entre cooperação e resiliência na dependência de papel. Conclui-se que a resiliência na dependência de papel pode ser desencadeada pelos controles informais, desde que ocorra a interveniência da cooperação. Portanto, as startups precisam estimular a cooperação para neutralizar ou reduzir o impacto dos controles informais ao fomentar a resiliência diante de adversidades. Esses achados podem trazer implicações à literatura e insights às startups, principalmente por fornecer uma compreensão mais aprofundada do potencial dos controles informais e da cooperação para desencadear a resiliência na dependência de papel em contextos turbulentos e perturbadores.</p>
				</sec>
				<sec>
					<title>Implicações práticas e teóricas</title>
					<p>O estudo destaca quatro implicações principais para a literatura gerencial. Primeiro, apesar de diferentes tipos de controles terem sido cotejados com diferentes tipos de resiliência, o estudo contribui para a lacuna relativa ao impacto das diversas formas de resiliência em startups (ex.: <xref ref-type="bibr" rid="B6">Beuren et al., 2020</xref>; <xref ref-type="bibr" rid="B8">Bracci &amp; Tallaki, 2021</xref>; <xref ref-type="bibr" rid="B17">Frare et al., 2023</xref>). Acrescenta-se à literatura ao revelar que, para a relação entre controles informais e resiliência na dependência de papel apresentar significância no contexto de startups incubadas, é necessária a interveniência da cooperação (<xref ref-type="bibr" rid="B30">Lotfi &amp; Larmour, 2022</xref>). Segundo, os achados da pesquisa denotam que, apesar da importância da resiliência no contexto de startups (<xref ref-type="bibr" rid="B40">Noelia &amp; Rosalia, 2020</xref>), outras variáveis podem atuar na relação entre controles informais e a resiliência na dependência de papel. Terceiro, contribui ainda com a literatura atual ao demonstrar empiricamente que os controles podem direcionar os funcionários à cooperação, relação esta que ainda se encontrava pouco explorada (<xref ref-type="bibr" rid="B42">Pazetto &amp; Beuren, 2024</xref>). Quarto, colabora com pesquisas que buscam analisar antecedentes da resiliência em startups, aspecto que carece de mais estudos (Frare &amp; Beuren, 2021; <xref ref-type="bibr" rid="B21">Haase &amp; Eberl, 2019</xref>; <xref ref-type="bibr" rid="B57">Zhou et al., 2023</xref>).</p>
					<p>Os resultados também trazem implicações para a prática gerencial de startups. O contexto dinâmico, as restrições e os desafios que geralmente envolvem essas empresas exigem que seus gestores desenvolvam níveis adequados de resiliência na dependência de papel, o que pode ocorrer com o apoio de controles informais e interveniência da cooperação. Líderes de equipes podem criar um ambiente propício à cooperação ao estabelecer controles informais, com o intuito de modelar comportamentos desejados e, concomitantemente, construir uma organização resiliente e adaptável. Em pequenas empresas, como no caso de startups, geralmente o gestor conhece as capacidades da equipe para superar obstáculos e compartilhar conhecimentos, o que é essencial para construir resiliência individual, de equipe e organizacional. Os achados apresentam evidências que podem orientar os gestores para potencializar comportamentos em prol da organização. Incubadoras podem considerar os achados da pesquisa para desenvolver políticas e ações que facilitem a cooperação entre as startups incubadas, para acelerar o estágio de incubação e apoiar mais novos negócios.</p>
				</sec>
				<sec>
					<title>Limitações</title>
					<p>Os resultados da pesquisa devem ser considerados à luz de suas limitações. Primeiro, destacam-se questões relativas às escolhas metodológicas, o que impede fazer generalizações. Neste estudo, realizou-se uma <italic>survey</italic> com corte transversal para a coleta de dados. Pesquisas futuras podem considerar dados longitudinais ou métodos distintos dos aqui empregados. O estudo utilizou dados de uma única fonte, coletados em um único momento, sendo passível de vieses. Apesar da variância comum e do viés do método não representarem preocupações, outras formas de coleta de dados podem ser adotadas, como a realização de entrevistas para aprofundar o estudo do fenômeno investigado. O estudo foca a resiliência na dependência de papel, assim, outras abordagens de resiliência podem ser investigadas. Dado o contexto das startups, estudos futuros podem analisar se isso se aplica a outras configurações de empresas, a fim de averiguar se estes resultados são afetados pelo lócus da pesquisa. Outros métodos e técnicas de análise dos dados podem ser utilizados em pesquisas futuras para cotejar os achados deste estudo, inclusive a técnica utilizada pode ser combinada (por exemplo, com lógica <italic>fuzzy</italic>).</p>
				</sec>
			</sec>
		</body>
		<back>
			<ack>
				<title>Agradecimentos</title>
				<p>Agradecemos aos avaliadores <italic>ad hoc</italic> do manuscrito e ao editor por seus comentários construtivos e orientação. Agradecemos também os comentários úteis recebidos dos participantes do 14º Congresso UFSC de Controladoria e Finanças e do XLVIII Encontro da ANPAD (EnANPAD 2024).</p>
			</ack>
			<fn-group>
				<fn fn-type="supported-by" id="fn1s">
					<label>Financiamento</label>
					<p> Silvana Mannes Meurer reconhece que este trabalho foi apoiado pelo Programa de Bolsas Universitárias de Santa Catarina (UNIEDU), Brasil. Ilse Maria Beuren reconhece que este trabalho foi apoiado pelo Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq) e pela Fundação de Amparo à Pesquisa e Inovação do Estado de Santa Catarina (FAPESC), Brasil. </p>
				</fn>
				<fn fn-type="other" id="fn3s">
					<label>Verificação de Plágio</label>
					<p> A RAC mantém a prática de submeter todos os documentos aprovados para publicação à verificação de plágio, mediante o emprego de ferramentas específicas, e.g.: iThenticate.</p>
				</fn>
				<fn fn-type="other" id="fn4s">
					<label>Método de Revisão por Pares</label>
					<p> Este conteúdo foi avaliado utilizando o processo de revisão por pares duplo-cego (<italic>double-blind peer-review</italic>). A divulgação das informações dos pareceristas constantes na primeira página e do Relatório de Revisão por Pares (<italic>Peer Review Report</italic>) é feita somente após a conclusão do processo avaliativo, e com o consentimento voluntário dos respectivos pareceristas e autores.</p>
				</fn>
				<fn fn-type="data-availability" specific-use="data-available" id="fn5s">
					<label>Disponibilidade dos Dados</label>
							<p>As autoras afirmam que todos os dados utilizados na pesquisa foram disponibilizados publicamente, e podem ser acessados por meio da plataforma Harvard Dataverse:</p>
							<p><xref ref-type="fig" rid="f1qrs"/>
						<fig id="f1qrs">
								<graphic xlink:href="1982-7849-rac-29-02-e240208-gf1qr-pt.jpg"/>
							</fig>
						</p>
						<p>Meurer, Silvana Mannes; Beuren, Ilse Maria, 2025, &quot;Do Informal Controls and Cooperation Trigger Resilience in Role Dependence in Startups? publicado na RAC-Revista de Administração Contemporânea&quot;, Harvard Dataverse, V1. <ext-link ext-link-type="uri" xlink:href="https://doi.org/10.7910/DVN/X2WIUT">https://doi.org/10.7910/DVN/X2WIUT</ext-link></p>
							<p>A RAC incentiva o compartilhamento de dados mas, por observância a ditames éticos, não demanda a divulgação de qualquer meio de identificação de sujeitos de pesquisa, preservando a privacidade dos sujeitos de pesquisa. A prática de open data é viabilizar a reproducibilidade de resultados, e assegurar a irrestrita transparência dos resultados da pesquisa publicada, sem que seja demandada a identidade de sujeitos de pesquisa.</p>
				</fn>
				<fn fn-type="other" id="fn6s">
					<label>Como citar:</label>
				<p> Meurer, S. M., &amp; Beuren, I. M. (2025). Controles informais e cooperação desencadeiam resiliência na dependência de papel em startups?. <italic>Revista de Administração Contemporânea</italic>, <italic>29</italic>(2), e240208. <ext-link ext-link-type="uri" xlink:href="https://doi.org/10.1590/1982-7849rac2025240208.por">https://doi.org/10.1590/1982-7849rac2025240208.por</ext-link></p>
				</fn>
				<fn fn-type="other" id="fn7s">
					<label>Classificação JEL:</label>
				<p> M, M4 </p>
				</fn>
				<fn fn-type="other" id="fn11s">
					<label>Relatório de Revisão por Pares:</label>
				<p> A disponibilização do Relatório de Revisão por Pares não foi autorizada pelos revisores.</p>
				</fn>
				<fn fn-type="other" id="fn12s">
 					<p><xref ref-type="table" rid="t1fns"/>
							<table-wrap id="t1fns">
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								<title># de revisores convidados até a decisão:</title>
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											<td align="justify">1<sup>a</sup> rodada</td>
											<td align="left"><inline-graphic xlink:href="1982-7849-rac-29-02-e240208-i002-pt.jpg"/></td>
											<td align="left"><inline-graphic xlink:href="1982-7849-rac-29-02-e240208-i001-pt.jpg"/></td>
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											<td align="justify">2<sup>a</sup> rodada</td>
											<td align="left"><inline-graphic xlink:href="1982-7849-rac-29-02-e240208-i001-pt.jpg"/></td>
											<td align="left"><inline-graphic xlink:href="1982-7849-rac-29-02-e240208-i002-pt.jpg"/></td>
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					</p>
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	</sub-article>-->
</article>