Sander van Triest, Helena Kloosterman, Bianca A.C. Groen
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Under which circumstances are enabling control and control extensiveness related to employee performance?
We investigate circumstances that influence the relation between formal controls and performance of operational employees. Building on Adler and Borys (1996), we distinguish enabling control from control extensiveness (few versus many controls). We examine whether and how the relationships of enabling control and control extensiveness with employee performance are moderated by task routineness and control preferences for both enabling control and control extensiveness. Using survey data from 517 employee-manager pairs, we find that enabling control is positively related to the performance of operational employees, especially for uncertain tasks. Contrary to our expectations, employee preference for enabling control does not moderate the relationship between enabling control and employee performance. Control extensiveness is negatively related to performance, but less negatively for uncertain tasks and for employees who prefer extensive controls.
期刊介绍:
Management Accounting Research aims to serve as a vehicle for publishing original research in the field of management accounting. Its contributions include case studies, field work, and other empirical research, analytical modelling, scholarly papers, distinguished review articles, comments, and notes. It provides an international forum for the dissemination of research, with papers written by prestigious international authors discussing and analysing management accounting in many different parts of the world.