正式管理控制系统、组织绩效和创新之间的关系探讨：领导特征的作用

IF 0.8 Q4 BUSINESS, FINANCE

Asian Journal of Business and Accounting Pub Date : 2021-06-29 DOI:10.22452/ajba.vol14no1.8

Dhiona Ayu Nani, V. Safitri

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引用次数: 13

摘要

手稿类型：研究论文研究目的：本研究旨在考察正式管理控制系统（MCS）对组织绩效和创新之间的关系。它还评估了领导特征作为MCS和创新之间的调节变量的作用。设计/方法/方法：本研究采用了一份调查问卷，以及从印尼制造和服务公司的业务部门收集的数据。采用翘曲偏最小二乘结构方程建模（PLS-SEM）方法对数据进行分析和测试。研究结果表明：（1）精心设计的正式MCS可以提高组织绩效和创新能力；（2）具有良好特征的管理者，如通过遵守公司规则表现出良好的行为，参与下属的活动，支持下属的想法，可以提高下属在创新中的创造力。理论贡献/独创性：本研究通过考察领导特征作为正式管理控制系统（MCS）和创新之间的调节变量的作用，扩展了现有文献。从业者/政策含义：这项研究的结果表明，印尼公司要想在全球竞争市场中竞争，就需要实施精心设计的正式MCS。为了使正式的MCS有助于创新，表现出良好领导特征的管理者至关重要。研究局限性/影响：未来的研究可以调查不同东盟国家的比较分析，因为不同的亚洲国家有不同的主导文化和价值观，这可能会对MCS、组织绩效和创新产生一些影响。它还可以考虑不同类型的MCS如何提高组织绩效和创新绩效。

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Exploring the Relationship between Formal Management Control Systems, Organisational Performance and Innovation: The Role of Leadership Characteristics

Manuscript type: Research paper Research aims: This study aims to examine the relationship between the formal management control system (MCS) on organisational performance and innovation. It also evaluates the role of leadership characteristics as the moderating variable between MCS and innovation. Design/Methodology/Approach: This study employs a survey questionnaire, and data collected from business units of Indonesian manufacturing and services firms. The warp partial least squares structural equation modeling (PLS-SEM) approach was employed to analyse the data and test the proposed model. Research findings: The findings demonstrate that: (1) A welldesigned formal MCS can improve organisational performance and innovation; (2) managers with good characteristics such as showing good behaviour through compliance with company rules, involving themselves in subordinates’ activities, and supporting subordinates’ ideas, can improve subordinates’ creativity in producing innovation. Theoretical contribution/Originality: This study expands the existing literature by examining the role of leadership characteristics as a moderating variable between the formal management control system (MCS) and innovation. Practitioner/Policy implications: The findings of this study demonstrate that, for Indonesian firms to compete in globally-competitive markets, they need to implement well-designed formal MCS. For formal MCS to contribute to innovation, managers who demonstrate good leadership characteristics are crucial. Research limitation/Implications: Future research can investigate comparative analyses of different ASEAN countries since different Asian countries have different dominant cultures and values, which may have some impact on MCS, organisational performance and innovation. It may also consider how different types of MCS improve organisational performance and innovation performance.

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来源期刊

Asian Journal of Business and Accounting BUSINESS, FINANCE-

CiteScore

2.00

自引率

11.10%

发文量

期刊介绍： An academic journal that aims to advance knowledge in the business and accounting disciplines, to narrow the gap between theory and practice, and to set direction for policy initiatives in Asia. Welcome to the Asian Journal of Business and Accounting (AJBA). AJBA is an international refereed journal, published biannually (30th June and 30th December) by the Faculty of Business and Accountancy, University of Malaya, Malaysia. AJBA aims to publish scholarly business researches that are relevant to Malaysia and the Asian region. It intends to highlight the practical implications in promoting better business decision making process and the formulation of public policy in Asia. This journal publishes theoretical, conceptual, and empirical papers within the broad areas of business and accounting in Asia. The AJBA covers a broad spectrum of the business and accounting disciplines. A suggestive (though not necessarily comprehensive) list of areas that would be included in this journal are: general management, strategic management, human resource management, organizational behaviour, labour and industrial relations, international business management, business communication, entrepreneurship, leadership, management science, operations management, production management, supply chain management, marketing management, brand management, consumer behaviour, information management, e-marketing, e-commerce, quality management, retailing, service marketing, hospitality management, hotel and tourism management, asset pricing, capital and money markets, corporate finance, derivatives markets, finance and banking, financial economics, etc.