跨组织管控机制如何影响企业突变创新?——基于管理控制“系统观”视角的实证分析
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摘要
关于企业突变创新的影响因素一直是理论界与实务界积极探索的重大课题。本研究根据管理控制的系统观,利用中国制造业企业与供应商关系的调查数据,实证考察了跨组织管控机制对企业突变创新的影响及其权变条件。研究发现,无论是跨组织正式控制机制(结果控制与行为控制),还是非正式控制机制(信任控制)都与企业突变创新表现出显著的正向关联性。结果控制与行为控制对突变创新的影响存在替代关系;信任控制与行为控制对突变创新的影响具有互补关系。进一步研究发现,环境不确定性会减弱结果控制与突变创新之间的关系,但加强了行为控制对突变创新的作用效果,其对信任控制与突变创新之间关系的影响不显著。研究结果表明,在外部环境不确定性程度较高的情况下,加强对组织间合作关系的行为控制更有助于推动企业突变创新。
Finding out the factors that influence enterprises' innovation is significantly meaningful in both theory and practice. Based on the systematic view of management control, this paper examines the impact of inter-organizational control mechanisms on enterprises' radical innovation and their contingency conditions by using the survey data of the relationship between Chinese manufacturing enterprises and their suppliers. The empirical results show that both formal control mechanisms(outcome control and behavior control) and informal mechanisms(trust control) have direct positive effects on enterprises' innovation. Outcome control and behavior control have a substituting effect on innovation outcomes; the effect of trust control and behavior control on innovation outcomes exhibit a complementary relationship. Further study shows that environmental uncertainty weakens the relationship between outcome control and innovation outcomes, but strengthens the relationship between behavior control and innovation outcomes. The moderating effect of environmental uncertainty on the relationship between trust control and innovation is not significant. Our study indicates that in the case of higher degree of environmental uncertainty, strengthening the behavior control for the inter-organizational partnership will better drive enterprises' innovation.
Finding out the factors that influence enterprises' innovation is significantly meaningful in both theory and practice. Based on the systematic view of management control, this paper examines the impact of inter-organizational control mechanisms on enterprises' radical innovation and their contingency conditions by using the survey data of the relationship between Chinese manufacturing enterprises and their suppliers. The empirical results show that both formal control mechanisms(outcome control and behavior control) and informal mechanisms(trust control) have direct positive effects on enterprises' innovation. Outcome control and behavior control have a substituting effect on innovation outcomes; the effect of trust control and behavior control on innovation outcomes exhibit a complementary relationship. Further study shows that environmental uncertainty weakens the relationship between outcome control and innovation outcomes, but strengthens the relationship between behavior control and innovation outcomes. The moderating effect of environmental uncertainty on the relationship between trust control and innovation is not significant. Our study indicates that in the case of higher degree of environmental uncertainty, strengthening the behavior control for the inter-organizational partnership will better drive enterprises' innovation.
引文
[1] Anderson S. W., Christ M. H., Dekker H. C., et al. The Use of Management Controls to Mitigate Risk in Strategic Alliances: Field and Survey Evidence[J]. Journal of Management Accounting Research, 2014,26(1):1-32
[2] Dekker H. C., Ding R., Groot T. Collaborative Performance Management in Interfirm Relationships[J]. Journal of Management Accounting Research, 2016,28(3):25-48
[3] Amaral J., Parker G. Prevent Disaster in Design Outsourcing[J]. Harvard Business Review, 2008,86(9):30-34
[4] Lunnan R., Haugland S. A. Predicting and Measuring Alliance Performance: A Multidimensional Analysis[J]. Strategic Management Journal, 2008,29(5):545-556
[5] Caglio A., Ditillo A. A Review and Discussion of Management Control in Inter-firm Relationships: Achievements and Future Directions[J]. Accounting, Organizations and Society, 2008,33(7):865-898
[6] 潘飞,高苗苗,杨玉龙,等. 跨组织合作的管理控制问题:一个理论研究框架[J]. 中国会计评论, 2013,11(1):71-90
[7] Liu Y., Luo Y., Liu T. Governing Buyer-supplier Relationships Through Transactional and Relational Mechanisms: Evidence From China[J]. Journal of Operations Management, 2009,27(4):294-309
[8] Crosno J. L., Brown J. R. A Meta-analytic Review of the Effects of Organizational Control in Marketing Exchange Relationships[J]. Journal of the Academy of Marketing Science, 2015,43(3):297-314
[9] Luo Y., Liu Y., Zhang L., et al. A Taxonomy of Control Mechanisms and Effects on Channel Cooperation in China[J]. Journal of the Academy of Marketing Science, 2011,39(2):307-326
[10] Pernot E., Roodhooft F. The Impact of Inter-organizational Management Control Systems on Performance: A Retrospective Case Study of an Automotive Supplier Relationship[J]. International Journal of Production Economics, 2014,158:156-170
[11] Li Y., Xie E., Teo H. H., et al. Formal Control and Social Control in Domestic and International Buyer-supplier Relationships[J]. Journal of Operations Management, 2010,28(4):333-344
[12] Stouthuysen K., Slabbinck H., Roodhooft F. Controls, Service Type and Perceived Supplier Performance in Interfirm Service Exchanges[J]. Journal of Operations Management, 2012,30(5):423-435
[13] 王龙伟,李晓冬. 联盟控制方式对企业突变创新影响的实证研究[J]. 科学学研究, 2015,33(5):792-800
[14] Chenhall R. H. Management Control Systems Design within Its Organizational Context: Findings from Contingency-Based Research and Directions for the Future[J]. Accounting, Organizations and Society, 2003,28(2-3):127-168
[15] Grabner I., Moers F. Management Control as a System or a Package? Conceptual and Empirical Issues[J]. Accounting, Organizations and Society, 2013,38(6-7):407-419
[16] 陈建勋. 控制机制对组织能力的影响路径研究——基于组织情境视角的实证检验[J]. 管理评论, 2012,24(10):117-124
[17] Dekker H. C. Control of Inter-organizational Relationships: Evidence on Appropriation Concerns and Coordination Requirements[J]. Accounting, Organizations and Society, 2004,29(1):27-49
[18] Das T. K., Teng B. S. Trust, Control, and Risk in Strategic Alliances: An Integrated Framework[J]. Organization Studies, 2001,22(2):251-283
[19] 耿紫珍,刘新梅,杨晨辉. 战略导向、外部知识获取对组织创造力的影响[J]. 南开管理评论, 2012,15(4):15-27
[20] 刘景东,党兴华. 不同知识位势下知识获取方式与突变创新的关系研究[J]. 管理评论, 2013,25(7):88-98
[21] 王永健,谢卫红,王田绘,等. 强弱关系与突破式创新关系研究——吸收能力的中介作用和环境动态性的调节效应[J]. 管理评论, 2016,28(10):111-122
[22] 李纲,陈静静,杨雪. 网络能力﹑知识获取与企业服务创新绩效的关系研究——网络规模的调节作用[J]. 管理评论, 2017,29(2):59-68
[23] Roper S., Hewitt-Dundas N. Knowledge Stocks, Knowledge Flows and Innovation: Evidence from Matched Patents and Innovation Panel Data[J]. Research Policy, 2015,44(7):1327-1340
[24] Turner K. L., Makhija M. V. The Role of Organizational Controls in Management Knowledge[J]. Academy of Management Review, 2006,31(1):197-217
[25] Zhang Q., Zhou K. Z. Governing Interfirm Knowledge Transfer in the Chinese Market: The Interplay of Formal and Informal Mechanisms[J]. Industrial Marketing Management, 2013,42(5):783-791
[26] Ditillo A. Dealing with Uncertainty in Knowledge-intensive Firms: The Role of Management Control Systems as Knowledge Integration Mechanisms[J]. Accounting, Organizations and Society, 2004,29(3-4):401-421
[27] Davila A., Foster G., Li M. Reasons for Management Control Systems Adoption: Insights from Product Development Systems Choice by Early-stage Entrepreneurial Companies[J]. Accounting, Organizations and Society, 2009,34(3-4):322-347
[28] Larson A. Network Dyads in Entrepreneurial Settings: A Study of the Governance of Exchange Relationships[J]. Administrative Science Quarterly, 1992,37(1):76-104
[29] Grabner I. Incentive System Design in Creativity-Dependent Firms[J]. The Accounting Review, 2014,89(5):1729-1750
[30] Das T. K., Teng B. S. Between Trust and Control: Developing Confidence in Partner Cooperation in Alliances[J]. Academy of Management Review, 1998,23(3):491-512
[31] 谢恩,孙瑾,林立韵. 基于联盟过程的战略联盟控制方式互动关系分析[J]. 科学学与科学技术管理, 2009,30(9):103-108
[32] 杨栩,肖蘅,廖姗. 知识转移渠道对知识转移的作用机制——知识粘性前因的中介作用和治理机制的调节作用[J]. 管理评论, 2014,26(9):89-99
[33] 袁建国,程晨,后青松. 环境不确定性与企业技术创新——基于中国上市公司的实证研究[J]. 管理评论, 2015,27(10):60-69
[34] 李文亮,赵息. 外部学习、环境不确定性与突破性创新的关系研究[J]. 研究与发展管理, 2016,28(2):92-101
[35] 简兆权,王晨,陈键宏. 战略导向、动态能力与技术创新:环境不确定性的调节作用[J]. 研究与发展管理, 2015,27(2):65-76
[36] 冯巧根. 基于环境不确定性的管理会计对策研究[J]. 会计研究, 2014,(9):21-28
[37] Joshi A. W. Continuous Supplier Performance Improvement: Effects of Collaborative Communication and Control[J]. Journal of Marketing, 2009,73(1):133-150
[38] Heide J. B., Wathne K. H., Rokkan A. I. Interfirm Monitoring, Social Contracts, and Relationship Outcomes[J]. Journal of Marketing Research, 2007,44(3):425-433
[39] Becerra M., Lunnan R., Huemer L. Trustworthiness, Risk, and the Transfer of Tacit and Explicit Knowledge between Alliance Partners[J]. Journal of Management Studies, 2008,45(4):691-713
[40] 孙永风, 李垣, 廖貅武. 基于不同战略导向的创新选择与控制方式研究[J]. 管理工程学报, 2007,(4):24-30
[41] Xie E., Peng M. W., Zhao W. H. Uncertainties, Resources, and Supplier Selection in an Emerging Economy[J]. Asia Pacific Journal of Management, 2013,30(4):1219-1242
[42] Koufteros X., Vickery S. K., Dr?ge C. The Effects of Strategic Supplier Selection on Buyer Competitive Performance in Matched Domains: Does Supplier Integration Mediate the Relationships?[J]. Journal of Supply Chain Management, 2012,48(2):93-115
[43] Kang M., Wu X., Hong P., et al. Aligning Organizational Control Practices with Competitive Outsourcing Performance[J]. Journal of Business Research, 2012,65(8):1195-1201
[44] Kang M., Wu X., Hong P., et al. The Role of Organizational Control in Outsourcing Practices: An Empirical Study[J]. Journal of Purchasing and Supply Management, 2014,20(3):177-185
[45] Revellino S., Mouritsen J. The Multiplicity of Controls and the Making of Innovation[J]. European Accounting Review, 2009,18(2):341-369
(1)陷阱问题是指对同一问题从两个相反角度进行提问,如受访者前后作答出现矛盾,则将该份问卷判为无效问卷。
[2] Dekker H. C., Ding R., Groot T. Collaborative Performance Management in Interfirm Relationships[J]. Journal of Management Accounting Research, 2016,28(3):25-48
[3] Amaral J., Parker G. Prevent Disaster in Design Outsourcing[J]. Harvard Business Review, 2008,86(9):30-34
[4] Lunnan R., Haugland S. A. Predicting and Measuring Alliance Performance: A Multidimensional Analysis[J]. Strategic Management Journal, 2008,29(5):545-556
[5] Caglio A., Ditillo A. A Review and Discussion of Management Control in Inter-firm Relationships: Achievements and Future Directions[J]. Accounting, Organizations and Society, 2008,33(7):865-898
[6] 潘飞,高苗苗,杨玉龙,等. 跨组织合作的管理控制问题:一个理论研究框架[J]. 中国会计评论, 2013,11(1):71-90
[7] Liu Y., Luo Y., Liu T. Governing Buyer-supplier Relationships Through Transactional and Relational Mechanisms: Evidence From China[J]. Journal of Operations Management, 2009,27(4):294-309
[8] Crosno J. L., Brown J. R. A Meta-analytic Review of the Effects of Organizational Control in Marketing Exchange Relationships[J]. Journal of the Academy of Marketing Science, 2015,43(3):297-314
[9] Luo Y., Liu Y., Zhang L., et al. A Taxonomy of Control Mechanisms and Effects on Channel Cooperation in China[J]. Journal of the Academy of Marketing Science, 2011,39(2):307-326
[10] Pernot E., Roodhooft F. The Impact of Inter-organizational Management Control Systems on Performance: A Retrospective Case Study of an Automotive Supplier Relationship[J]. International Journal of Production Economics, 2014,158:156-170
[11] Li Y., Xie E., Teo H. H., et al. Formal Control and Social Control in Domestic and International Buyer-supplier Relationships[J]. Journal of Operations Management, 2010,28(4):333-344
[12] Stouthuysen K., Slabbinck H., Roodhooft F. Controls, Service Type and Perceived Supplier Performance in Interfirm Service Exchanges[J]. Journal of Operations Management, 2012,30(5):423-435
[13] 王龙伟,李晓冬. 联盟控制方式对企业突变创新影响的实证研究[J]. 科学学研究, 2015,33(5):792-800
[14] Chenhall R. H. Management Control Systems Design within Its Organizational Context: Findings from Contingency-Based Research and Directions for the Future[J]. Accounting, Organizations and Society, 2003,28(2-3):127-168
[15] Grabner I., Moers F. Management Control as a System or a Package? Conceptual and Empirical Issues[J]. Accounting, Organizations and Society, 2013,38(6-7):407-419
[16] 陈建勋. 控制机制对组织能力的影响路径研究——基于组织情境视角的实证检验[J]. 管理评论, 2012,24(10):117-124
[17] Dekker H. C. Control of Inter-organizational Relationships: Evidence on Appropriation Concerns and Coordination Requirements[J]. Accounting, Organizations and Society, 2004,29(1):27-49
[18] Das T. K., Teng B. S. Trust, Control, and Risk in Strategic Alliances: An Integrated Framework[J]. Organization Studies, 2001,22(2):251-283
[19] 耿紫珍,刘新梅,杨晨辉. 战略导向、外部知识获取对组织创造力的影响[J]. 南开管理评论, 2012,15(4):15-27
[20] 刘景东,党兴华. 不同知识位势下知识获取方式与突变创新的关系研究[J]. 管理评论, 2013,25(7):88-98
[21] 王永健,谢卫红,王田绘,等. 强弱关系与突破式创新关系研究——吸收能力的中介作用和环境动态性的调节效应[J]. 管理评论, 2016,28(10):111-122
[22] 李纲,陈静静,杨雪. 网络能力﹑知识获取与企业服务创新绩效的关系研究——网络规模的调节作用[J]. 管理评论, 2017,29(2):59-68
[23] Roper S., Hewitt-Dundas N. Knowledge Stocks, Knowledge Flows and Innovation: Evidence from Matched Patents and Innovation Panel Data[J]. Research Policy, 2015,44(7):1327-1340
[24] Turner K. L., Makhija M. V. The Role of Organizational Controls in Management Knowledge[J]. Academy of Management Review, 2006,31(1):197-217
[25] Zhang Q., Zhou K. Z. Governing Interfirm Knowledge Transfer in the Chinese Market: The Interplay of Formal and Informal Mechanisms[J]. Industrial Marketing Management, 2013,42(5):783-791
[26] Ditillo A. Dealing with Uncertainty in Knowledge-intensive Firms: The Role of Management Control Systems as Knowledge Integration Mechanisms[J]. Accounting, Organizations and Society, 2004,29(3-4):401-421
[27] Davila A., Foster G., Li M. Reasons for Management Control Systems Adoption: Insights from Product Development Systems Choice by Early-stage Entrepreneurial Companies[J]. Accounting, Organizations and Society, 2009,34(3-4):322-347
[28] Larson A. Network Dyads in Entrepreneurial Settings: A Study of the Governance of Exchange Relationships[J]. Administrative Science Quarterly, 1992,37(1):76-104
[29] Grabner I. Incentive System Design in Creativity-Dependent Firms[J]. The Accounting Review, 2014,89(5):1729-1750
[30] Das T. K., Teng B. S. Between Trust and Control: Developing Confidence in Partner Cooperation in Alliances[J]. Academy of Management Review, 1998,23(3):491-512
[31] 谢恩,孙瑾,林立韵. 基于联盟过程的战略联盟控制方式互动关系分析[J]. 科学学与科学技术管理, 2009,30(9):103-108
[32] 杨栩,肖蘅,廖姗. 知识转移渠道对知识转移的作用机制——知识粘性前因的中介作用和治理机制的调节作用[J]. 管理评论, 2014,26(9):89-99
[33] 袁建国,程晨,后青松. 环境不确定性与企业技术创新——基于中国上市公司的实证研究[J]. 管理评论, 2015,27(10):60-69
[34] 李文亮,赵息. 外部学习、环境不确定性与突破性创新的关系研究[J]. 研究与发展管理, 2016,28(2):92-101
[35] 简兆权,王晨,陈键宏. 战略导向、动态能力与技术创新:环境不确定性的调节作用[J]. 研究与发展管理, 2015,27(2):65-76
[36] 冯巧根. 基于环境不确定性的管理会计对策研究[J]. 会计研究, 2014,(9):21-28
[37] Joshi A. W. Continuous Supplier Performance Improvement: Effects of Collaborative Communication and Control[J]. Journal of Marketing, 2009,73(1):133-150
[38] Heide J. B., Wathne K. H., Rokkan A. I. Interfirm Monitoring, Social Contracts, and Relationship Outcomes[J]. Journal of Marketing Research, 2007,44(3):425-433
[39] Becerra M., Lunnan R., Huemer L. Trustworthiness, Risk, and the Transfer of Tacit and Explicit Knowledge between Alliance Partners[J]. Journal of Management Studies, 2008,45(4):691-713
[40] 孙永风, 李垣, 廖貅武. 基于不同战略导向的创新选择与控制方式研究[J]. 管理工程学报, 2007,(4):24-30
[41] Xie E., Peng M. W., Zhao W. H. Uncertainties, Resources, and Supplier Selection in an Emerging Economy[J]. Asia Pacific Journal of Management, 2013,30(4):1219-1242
[42] Koufteros X., Vickery S. K., Dr?ge C. The Effects of Strategic Supplier Selection on Buyer Competitive Performance in Matched Domains: Does Supplier Integration Mediate the Relationships?[J]. Journal of Supply Chain Management, 2012,48(2):93-115
[43] Kang M., Wu X., Hong P., et al. Aligning Organizational Control Practices with Competitive Outsourcing Performance[J]. Journal of Business Research, 2012,65(8):1195-1201
[44] Kang M., Wu X., Hong P., et al. The Role of Organizational Control in Outsourcing Practices: An Empirical Study[J]. Journal of Purchasing and Supply Management, 2014,20(3):177-185
[45] Revellino S., Mouritsen J. The Multiplicity of Controls and the Making of Innovation[J]. European Accounting Review, 2009,18(2):341-369
(1)陷阱问题是指对同一问题从两个相反角度进行提问,如受访者前后作答出现矛盾,则将该份问卷判为无效问卷。