在哪些情况下,实现控制和控制的广泛性与员工绩效有关?

IF 4.2 2区 管理学 Q1 BUSINESS, FINANCE
Sander van Triest, Helena Kloosterman, Bianca A.C. Groen
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引用次数: 3

摘要

我们调查影响正式控制和业务员工绩效之间关系的情况。在Adler和Borys(1996)的基础上,我们区分了启用控制和控制扩大性(少控制和多控制)。我们研究了启用控制和控制广泛性与员工绩效的关系是否以及如何受到启用控制和控制广泛性的任务常规性和控制偏好的调节。使用来自517对员工-经理的调查数据,我们发现启用控制与运营员工的绩效呈正相关,特别是对于不确定的任务。与我们的预期相反,员工对启用控制的偏好并没有调节启用控制与员工绩效之间的关系。控制的广泛性与绩效呈负相关,但对于不确定的任务和喜欢广泛控制的员工来说,负相关程度较低。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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.

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来源期刊
CiteScore
7.10
自引率
4.30%
发文量
23
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.
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