Under which circumstances are enabling control and control extensiveness related to employee performance?
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| Publication date | 06-2023 |
| Journal | Management Accounting Research |
| Article number | 100831 |
| Volume | Issue number | 59 |
| Number of pages | 17 |
| Organisations |
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| Abstract |
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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| Document type | Article |
| Language | English |
| Related dataset | Employee-level control 2018-2020 dataset |
| Published at | https://doi.org/10.1016/j.mar.2023.100831 |
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