推进管理控制中的授权研究:获取信息和截止日期的影响

IF 2.1 Q2 BUSINESS, FINANCE
Vicente Bicudo de Castro, V. Sridharan
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引用次数: 1

摘要

目的本文旨在捕捉信息获取和截止日期对授权和下属管理者有效性的影响。其目的是为管理控制学科中日益增长的与赋权相关的话语做出贡献。设计/方法论/方法为了检验授权理论的假设,本文收集了103名中层管理人员的调查数据。本研究使用描述所有潜在理论关系的路径模型,使用引导线性回归方法测试调查数据。研究结果本研究发现,信息获取与下属管理者绩效之间存在直接和间接的积极影响,这支持了授权对绩效具有部分中介作用的观点。研究还发现,尽管获取信息对赋权的影响不受截止日期的规定的调节,但当优先事项随着新的截止日期而变化时,赋权会受到负面影响。原创性/价值本研究提供了以下两个新的见解:首先,在解决现有文献中对赋权作用缺乏明确性的担忧时,本研究发现,赋权在一定程度上调节了获取信息和绩效之间的关系。其次,研究发现,基于时间的绩效目标本身对授权的影响不如任务不确定性大,而任务不确定性是随着目标的频繁变化而产生的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Advancing empowerment research in management control: the effects of access to information and deadlines
Purpose This paper aims to capture the effects of access to information and deadlines on empowerment and subordinate managers’ effectiveness. The purpose is to contribute to the growing empowerment-related discourse within the management control discipline. Design/methodology/approach To test the hypotheses derived from empowerment theory, this paper collects survey data from 103 middle-level managers. Using a path model that describes all the potential theoretical relations, this study tests the survey data using a boot-strapped linear regression approach. Findings This study finds evidence for both direct and indirect positive effects between access to information and subordinate managers’ performance, which supports the view that empowerment has a partial mediating effect on performance. The study also finds that though the effect of access to information on empowerment is not moderated by the specification of deadlines, empowerment is negatively affected when priorities change with new deadlines. Originality/value This study offers two new insights as follows: First, in addressing the concern relating to the lack of clarity in the extant literature on the role of empowerment, this study finds that empowerment partially mediates the relation between access to information and performance. Second, the study finds that time-based performance targets per se do not affect empowerment as much as the task uncertainty, which arises with frequent changes to such a target.
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来源期刊
Pacific Accounting Review
Pacific Accounting Review BUSINESS, FINANCE-
CiteScore
3.80
自引率
9.50%
发文量
36
期刊介绍: Pacific Accounting Review is a quarterly journal publishing original research papers and book reviews. The journal is supported by all New Zealand Universities and has the backing of academics from many universities in the Pacific region. The journal publishes papers from both empirical and theoretical forms of research into current developments in accounting and finance and provides insight into how present practice is shaped and formed. Specific areas include but are not limited to: - Emerging Markets and Economies - Political/Social contexts - Financial Reporting - Auditing and Governance - Management Accounting.
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