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Journal of Business Economics

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15.04.2016 | Original Paper

Effects of management control mechanisms: towards a more comprehensive analysis

verfasst von: Sebastian Goebel, Barbara E. Weißenberger

Erschienen in: Journal of Business Economics | Ausgabe 2/2017

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Abstract

Even though it is widely accepted that management control systems consist of formal (results and/or action controls) and informal mechanisms (personnel and/or cultural controls), empirical research analyzing the effects of these management control mechanisms in a more comprehensive way is still scarce. Based on a cross-sectional survey among 295 senior management accountants, we examine how different management control mechanisms are related to control system effectiveness and organizational commitment and how these two outcomes subsequently affect overall organizational performance. Our results suggest that particularly more informal control mechanisms are strongly associated with beneficial outcomes. Our study contributes to extant literature by identifying distinct relative effects of alternative management control mechanisms on organizational-level outcomes. Overall, our results support the growing relevance of more informal control mechanisms compared to prevailing formal control instruments in contemporary organizations.

Vorheriger Artikel Customer acceptance of tradable service contracts

Nächster Artikel Neglected disciplinary effects of investor relations: evidence from corporate cash holdings

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To establish this database, we started with data from the Hoppenstedt database and identified Germany’s top 1500 companies based on consolidated revenues with the exception of financial institutions. Companies lacking a controlling department or with a strict non-response policy were excluded. In a second step, we added companies with meaningful revenues from the database of the International Controller Association.

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Titel: Effects of management control mechanisms: towards a more comprehensive analysis
verfasst von: Sebastian Goebel
Barbara E. Weißenberger
Publikationsdatum: 15.04.2016
Verlag: Springer Berlin Heidelberg
Erschienen in: Journal of Business Economics / Ausgabe 2/2017
Print ISSN: 0044-2372
Elektronische ISSN: 1861-8928
DOI: https://doi.org/10.1007/s11573-016-0816-6

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