Esta pesquisa investiga a relação entre os sistemas de controle gerencial e os contratos psicológicos, como forma de discutir as relações contratuais nas organizações. Os sistemas de controle gerencial foram definidos como processos administrativos de proposição de parâmetros comportamentais idealmente construídos para criar convergência de objetivos entre servidores e organizações, cuja dinâmica de controle implica no diagnóstico de resultados e nos processos de interação acerca do desempenho alcançado. Os contratos psicológicos foram definidos como as crenças dos indivíduos nas relações recíprocas de trocas entre si e as organizações. Focou-se, assim, no modo como os indivíduos se compromissam com os parâmetros comportamentais que são propostos para suas posições individuais. A pesquisa empírica foi realizada na Agência Nacional de Telecomunicações, Anatel, sendo sujeitos da pesquisa os Agentes de Fiscalização. Tendo como fontes a legislação e as normas que regulam a atuação desses servidores, foram identificadas as frases que determinam padrões de comportamento idealizados, as quais foram analisadas em função de sua relação com os sistemas de avaliação de desempenho. Com base na análise do sistema de controle gerencial da entidade, foi elaborado um questionário de pesquisa que investigou o comprometimento dos Agentes de Fiscalização em relação a uma amostra dos parâmetros comportamentais, sua percepção dos processos de diagnóstico e interação, e sua percepção do contrato psicológico existente entre si e a Anatel. Os resultados da pesquisa indicaram que existe uma forte relação entre sistemas de controle gerencial e contratos psicológicos, especialmente pelo alto nível de compromisso dos Agentes de Fiscalização para com os termos formalmente propostos como parâmetros comportamentais ao seu cargo. Os resultados da pesquisa trazem evidências de que compromissos se relacionam positivamente com percepção de interação e com percepção do contrato psicológico, sugerindo que a dinâmica de controle gerencial que estabelece a medida com que sistemas de controle gerencial e contratos psicológicos se relacionam. / This research aims to investigate the relation amongst management control systems and psychological contracts as a way to discuss the contractual relations in organizations. The management control systems were defined as proposition\'s administrative processes of behavioral parameters, ideally constructed to align objectives between employees and organizations, whose dynamic of control involves the diagnosis of outcomes and processes of interaction on the achieved performance. The psychological contracts were defined as individuals\' beliefs in mutual relations among themselves and organizations. Thus, the investigation focused on how subjects compromise themselves to the behavioral parameters proposed for their own position. The empirical research was conducted at the National Telecommunications Agency (Anatel), and the research subjects were oversight agents. Phrases that determine the ideal patterns of behavior were identified in laws and regulations that rule the acts of these individuals, which then were analyzed in the context of their relations to the performance evaluation systems. A questionnaire was developed based on the analysis of the organization\'s management control system. Its purpose was to study the oversight agent\'s commitment to a sample of behavioral parameters, their perception of the processes of diagnosis and interaction and their perception of the psychological contract among themselves and Anatel. The survey results indicate an existence of strong relation amongst management control systems and psychological contracts, especially by the high levels of commitment of the oversight agents to the terms formally proposed as behavioral parameters to their positions. Besides, the empirical results provide evidence that commitment is positively related to perceptions of interaction and perception of the existence of an exchange relation, suggesting that the dynamics of managerial control is establishing the extent to which management control systems and psychological contracts interact.

The significance of relationships on economic actions and employee behaviour makes it critical for employers to understand the dynamics of employment through mutual obligations (Rousseau, 1990; Guest, 2004b). The psychological contract affords a broad platform to study the employment relationship (Thomas et al., 2010), and is an important tool for organisational success (McDermott et al., 2013). The literature review contained in this study indicates the differences in contracting environments due to the prevailing cultural orientation. However, there is a dearth of research in collectivistic culture, to which this study will add. The literature also makes a distinction between perceptions of breach and violation. While perceptions of breach of the psychological contract is the perception that the employer has not met all obligations and promises, violation is the emotional and affective state following breach (Morrison & Robinson, 1997) and results in negative or deviant behaviours (Chiu & Peng, 2008). Both breach and violation perceptions negatively affect employee behaviours and attitudes in the workplace (Aggarwal & Bhargava, 2014). This research assumed a constructivist paradigm and builds understanding of the outcomes of breach and violation of the psychological contract on employees’ working life in a collectivistic environment. Primary data collection was by in-depth semi-structured, one on one interviews with five employees of a state-subsidised organisation in East London, making use of convenience sampling. Follow up interviews were conducted, resulting in 7ₑ/₄ hours of interviewing time. Cultural orientation was ascertained through the use of a questionnaire. The findings of this study confirmed that the type of psychological contract entered into influences the outcomes of perceptions of breach and violation. Both dimensions of collectivism, namely institutional and in-group, were practised in this environment, which also impacted on both the individual’s experience and outcomes for the organisation. The latter was influenced by commitment to organisational goals and supervisory or collegial relationships. Most notable of the results is the effect of expectations of transitional justice on experience of the psychological contract. Practical implications and recommendations for future research are made. This research is presented in three sections; firstly the research is presented in the format of an academic paper and includes a concise summary of literature and research method. The second section is an expanded literature review of the psychological contract and its influencing factors, as well as the outcomes of breach and violation. The last section describes and justifies in detail the design of the research and the research procedure followed. / Alternate name: Van der Merwe, Somine