Effects of management control mechanisms: towards a more comprehensive analysis

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• 作者：Sebastian Goebel ; Barbara E. Weißenberger
• 关键词：Management control ; Management control systems ; Formal control ; Informal control ; Structural equation modeling
• 刊名：Journal of Business Economics
• 出版年：2017
• 出版时间：February 2017
• 年：2017
• 卷：87
• 期：2
• 页码：185-219
• 全文大小：
• 刊物主题：Business and Management, general; Operations Management; Organization; Human Resource Management; Accounting/Auditing; Business Taxation/Tax Law;
• 出版者：Springer Berlin Heidelberg
• ISSN：1861-8928
• 卷排序：87

文摘

Even though it is widely accepted that management control systems consist of formal (results and/or action controls) and informal mechanisms (personnel and/or cultural controls), empirical research analyzing the effects of these management control mechanisms in a more comprehensive way is still scarce. Based on a cross-sectional survey among 295 senior management accountants, we examine how different management control mechanisms are related to control system effectiveness and organizational commitment and how these two outcomes subsequently affect overall organizational performance. Our results suggest that particularly more informal control mechanisms are strongly associated with beneficial outcomes. Our study contributes to extant literature by identifying distinct relative effects of alternative management control mechanisms on organizational-level outcomes. Overall, our results support the growing relevance of more informal control mechanisms compared to prevailing formal control instruments in contemporary organizations.