ISSN: 0186-1042 ISSN-e: 2448-8410
Behaviors and attitudes that encourage information sharing and promote managerial innovation in agricultural cooperatives

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Keywords

cognitive conflicts
trust
cooperation
information sharing
managerial innovation

How to Cite

Mendes de Oliveira, R., & Beuren, I. M. (2026). Behaviors and attitudes that encourage information sharing and promote managerial innovation in agricultural cooperatives. Accounting & Management, 71(2), e551. https://doi.org/10.22201/fca.24488410e.2026.5439 (Original work published February 17, 2026)

Abstract

This study analyzes behaviors and attitudes of managers that encourage information sharing and promote managerial innovation in agricultural cooperatives. The responses obtained in the survey conducted with 94 managers of Brazilian agricultural cooperatives, were analyzed using structural equation modeling. The results indicate the influence of cognitive conflicts, trust, and cooperation on information sharing, as well as information sharing on managerial innovation. Indirect effects are only observed from cognitive conflicts and cooperation in managerial innovation. These findings add to the literature by revealing behaviors and attitudes of managers that encourage information sharing, which can mitigate communication problems that potentially hinder the development of tasks and managerial innovation. They also contribute to management practice with insights for managers about behaviors and attitudes that can reinforce the guiding principles of cooperative organizations.

https://doi.org/10.22201/fca.24488410e.2026.5439
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Copyright (c) 2026 Accounting & Management

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