IDEAS home Printed from https://ideas.repec.org/a/sae/sagope/v14y2024i3p21582440241278455.html
   My bibliography  Save this article

Levers of Control, Counterproductive Work Behavior, and Work Performance: Evidence From Indonesian Higher Education Institutions

Author

Listed:
  • Kristin Rosalina
  • Ruzita Jusoh

Abstract

The low academic ranking compared to academicians in other disciplines is a work performance issue encountered by accounting academics, particularly in developing countries such as Indonesia. Besides, executing performance systems as a control mechanism mandated by the government also affected academic counterproductive work behavior (CWB) and performance. However, there is a dearth of empirical verification concerning the connection of control systems to the CWB and the performance of accounting academics. Therefore, building upon the job demands-resources theory, this study examines the association among levers of control as institutional performance mechanisms, CWB, and the work performance of academics. A self-administered online survey was conducted on 238 Indonesian accounting academics. Partial least squares structural equation modeling (PLS-SEM) was utilized to run the analyses. This study’s crucial findings depicted the boundaries and interactive control systems as substantial factors to mitigate the tendency of academics to engage in CWB and revealed evidence concerning the negative effect of CWB on work performance. Subsequently, CWB plays a critical role in mediating the positive relationship between those two control systems and performance. The boundaries and interactive levers of control boost performance due to the systems’ success in mitigating academics’ involvement in CWB. The findings are relevant to higher education top management in aligning management control systems with the proper code of conduct and designing performance systems that enable academic freedom, collegial culture, autonomy, and participation to escalate performance. Shifting the control systems’ paradigm toward these characteristics will mitigate academics’ CWB and improve their performance.

Suggested Citation

  • Kristin Rosalina & Ruzita Jusoh, 2024. "Levers of Control, Counterproductive Work Behavior, and Work Performance: Evidence From Indonesian Higher Education Institutions," SAGE Open, , vol. 14(3), pages 21582440241, September.
    • Handle: RePEc:sae:sagope:v:14:y:2024:i:3:p:21582440241278455
    DOI: 10.1177/21582440241278455
    as

    Download full text from publisher

    File URL: https://journals.sagepub.com/doi/10.1177/21582440241278455
    Download Restriction: no
    File URL: https://libkey.io/10.1177/21582440241278455?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Hair, Joe F. & Howard, Matt C. & Nitzl, Christian, 2020. "Assessing measurement model quality in PLS-SEM using confirmatory composite analysis," Journal of Business Research, Elsevier, vol. 109(C), pages 101-110.
    2. Bellora-Bienengräber, Lucia & Radtke, Robin R. & Widener, Sally K., 2022. "Counterproductive work behaviors and work climate: The role of an ethically focused management control system and peers’ self-focused behavior," Accounting, Organizations and Society, Elsevier, vol. 96(C).
    3. Erik Hans Klijn & Joop Koppenjan, 2016. "The impact of contract characteristics on the performance of public–private partnerships (PPPs)," Public Money & Management, Taylor & Francis Journals, vol. 36(6), pages 455-462, September.
    4. Lu Jiao & Graeme Harrison & Jinhua Chen & Kym Butcher, 2021. "Does emotional intelligence matter to academic work performance? Evidence from business faculties in Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 1181-1204, March.
    5. Pilonato, Silvia & Monfardini, Patrizio, 2020. "Performance measurement systems in higher education: How levers of control reveal the ambiguities of reforms," The British Accounting Review, Elsevier, vol. 52(3).
    6. Christian Bøtcher Jacobsen & Lotte Bøgh Andersen, 2014. "Performance Management in the Public Sector: Does It Decrease or Increase Innovation and Performance?," International Journal of Public Administration, Taylor & Francis Journals, vol. 37(14), pages 1011-1023, December.
    7. Xaver Heinicke & Thomas W. Guenther, 2020. "The Role of Management Controls in the Higher Education Sector: An Investigation of Different Perceptions," European Accounting Review, Taylor & Francis Journals, vol. 29(3), pages 581-630, May.
    8. Fogarty, Timothy J., 2021. "What makes a successful academic accounting department? A multidimensional longitudinal analysis," Journal of Accounting Education, Elsevier, vol. 57(C).
    9. Makoto Matsuo & Takami Matsuo & Kohei Arai, 2021. "The influence of an interactive use of management control on individual performance: mediating roles of psychological empowerment and proactive behavior," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 17(2), pages 263-281, January.
    10. Wohlgemuth, Veit & Wenzel, Matthias & Berger, Elisabeth S.C. & Eisend, Martin, 2019. "Dynamic capabilities and employee participation: The role of trust and informal control," European Management Journal, Elsevier, vol. 37(6), pages 760-771.
    11. Nicole C. Sutton & David A. Brown & Mandy Cheng, 2016. "The illusion of no control: management control systems facilitating autonomous motivation in university research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 56(2), pages 577-604, June.
    12. Kevin Baird & Sophia Su & Rahat Munir, 2019. "Levers of control, management innovation and organisational performance," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 31(3), pages 358-375, June.
    13. Chen, Hao & Richard, Orlando C. & Dorian Boncoeur, O. & Ford, David L., 2020. "Work engagement, emotional exhaustion, and counterproductive work behavior," Journal of Business Research, Elsevier, vol. 114(C), pages 30-41.
    14. Patricia Martyn & Breda Sweeney & Emer Curtis, 2016. "Strategy and control: 25 years of empirical use of Simons’ Levers of Control framework," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 12(3), pages 281-324, September.
    15. Sarstedt, Marko & Wilczynski, Petra & Melewar, T.C., 2013. "Measuring reputation in global markets—A comparison of reputation measures’ convergent and criterion validities," Journal of World Business, Elsevier, vol. 48(3), pages 329-339.
    16. Chenhall, Robert H. & Moers, Frank, 2015. "The role of innovation in the evolution of management accounting and its integration into management control," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 1-13.
    17. Sophia Su & Kevin Baird & Amy Tung, 2022. "Controls and performance: assessing the mediating role of creativity and collegiality," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(4), pages 449-482, December.
    18. Thomas Ahrens & Christopher S. Chapman, 2004. "Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain," Contemporary Accounting Research, John Wiley & Sons, vol. 21(2), pages 271-301, June.
    19. Widener, Sally K., 2007. "An empirical analysis of the levers of control framework," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 757-788.
    20. Berend van der Kolk & Paula M.G. van Veen-Dirks & Henk J. ter Bogt, 2019. "The Impact of Management Control on Employee Motivation and Performance in the Public Sector," European Accounting Review, Taylor & Francis Journals, vol. 28(5), pages 901-928, October.
    21. Zimmerman, Aleksandra B. & Fogarty, Timothy J. & Jonas, Gregory A., 2017. "Is accounting an applied discipline? An institutional theory assessment of the value of faculty accounting-related work experience in the academic labor market," Journal of Accounting Education, Elsevier, vol. 41(C), pages 33-47.
    22. Fuller, Christie M. & Simmering, Marcia J. & Atinc, Guclu & Atinc, Yasemin & Babin, Barry J., 2016. "Common methods variance detection in business research," Journal of Business Research, Elsevier, vol. 69(8), pages 3192-3198.
    23. Gerdin, Jonas & Englund, Hans, 2022. "Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity," The British Accounting Review, Elsevier, vol. 54(5).
    24. Aleksandra Pop-Vasileva & Kevin Baird & Bill Blair, 2014. "The Work-related Attitudes of Australian Accounting Academics," Accounting Education, Taylor & Francis Journals, vol. 23(1), pages 1-21, February.
    25. Lisa-Marie Wibbeke & Maik Lachmann, 2020. "Psychology in management accounting and control research: an overview of the recent literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(3), pages 275-328, September.
    26. Beime, Kristina S. & Englund, Hans & Gerdin, Jonas & Seger, Karin, 2024. "Theorizing the subjectivizing powers of market-based technologies: Looking beyond coercion and seduction," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    27. Yan, Yan & Guan, JianCheng, 2018. "Social capital, exploitative and exploratory innovations: The mediating roles of ego-network dynamics," Technological Forecasting and Social Change, Elsevier, vol. 126(C), pages 244-258.
    28. Mundy, Julia, 2010. "Creating dynamic tensions through a balanced use of management control systems," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 499-523, July.
    29. Burney, Laurie L. & Henle, Christine A. & Widener, Sally K., 2009. "A path model examining the relations among strategic performance measurement system characteristics, organizational justice, and extra- and in-role performance," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 305-321, April.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Cuguero-Escofet, Natalia & Rosanas, Josep M., 2012. "The just design and use of management control systems as requirements for goal congruence," IESE Research Papers D/949, IESE Business School.
    2. Rossi, Federica & Sengupta, Abhijit, 2022. "Implementing strategic changes in universities’ knowledge exchange profiles: The role and nature of managerial interventions," Journal of Business Research, Elsevier, vol. 144(C), pages 874-887.
    3. Bellora-Bienengräber, Lucia & Derfuss, Klaus & Endrikat, Jan, 2023. "Taking stock of research on the levers of control with meta-analytic methods: Stylized facts and boundary conditions," Accounting, Organizations and Society, Elsevier, vol. 106(C).
    4. Habib Mahama & Zhichao (Alex) Wang, 2023. "Impact of the interactive and diagnostic uses of performance measurement systems on procedural fairness perception, cooperation and performance in supply alliances," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3253-3296, September.
    5. Ewelina Zarzycka & Justyna Dobroszek & Lauri Lepistö & Sinikka Moilanen, 2019. "Coexistence of innovation and standardization: evidence from the lean environment of business process outsourcing," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(3), pages 251-286, October.
    6. Demartini, Maria Chiara & Otley, David, 2020. "Beyond the system vs. package dualism in Performance Management Systems design: A loose coupling approach," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    7. Chenhall, Robert H. & Moers, Frank, 2015. "The role of innovation in the evolution of management accounting and its integration into management control," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 1-13.
    8. Kevin Baird & Sophia Su & Rahat Munir, 2023. "The mediating role of levers of controls on the association between sustainable leadership and organisational resilience," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(2), pages 167-200, June.
    9. Emer Curtis & Breda Sweeney, 2017. "Managing different types of innovation: mutually reinforcing management control systems and the generation of dynamic tension," Accounting and Business Research, Taylor & Francis Journals, vol. 47(3), pages 313-343, April.
    10. Bisbe, Josep & Kruis, Anne-Marie & Madini, Paola, 2019. "Coercive, enabling, diagnostic, and interactive control: Untangling the threads of their connections," Journal of Accounting Literature, Elsevier, vol. 43(C), pages 124-144.
    11. Paula M. G. Veen-Dirks & Marijke C. Leliveld & Wesley Kaufmann, 2021. "The effect of enabling versus coercive performance measurement systems on procedural fairness and red tape," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(2), pages 269-294, June.
    12. Lill, Philipp A. & Wald, Andreas, 2021. "The agility-control-nexus: A levers of control approach on the consequences of agility in innovation projects," Technovation, Elsevier, vol. 107(C).
    13. Müller-Stewens, Benedikt & Widener, Sally K. & Möller, Klaus & Steinmann, Jan-Christoph, 2020. "The role of diagnostic and interactive control uses in innovation," Accounting, Organizations and Society, Elsevier, vol. 80(C).
    14. Michele Bertoni & Bruno De Rosa & Paola Rossi, 2021. ""Early Warnings": incremento nella capacit? di risposta o perdita di rilevanza?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(1), pages 175-194.
    15. Quick, Reiner & Münch, M. & Mayer, J. H., 2023. "Going Beyond Compliance Fulfillment: a Literature Review on ESG Performance Management," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 142481, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    16. Carl Deschamps, 2019. "Stages of management control in a large public organization: from top to frontline managers," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(2), pages 153-184, July.
    17. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2010. "Social capital and management control systems: A study of a non-government organization," Accounting, Organizations and Society, Elsevier, vol. 35(8), pages 737-756, November.
    18. Christina Boedker & Kar Ming Chong, 2022. "The mediating role of accounting controls between supervisors' empowering leadership style and subordinates' creativity and goal productivity," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4587-4614, December.
    19. Chaturika Seneviratne & Zahirul Hoque, 2024. "The interplay of episodic power in enabling and coercive budgetary designs in universities: A case study," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 1011-1036, March.
    20. Bedford, David S. & Bisbe, Josep & Sweeney, Breda, 2019. "Performance measurement systems as generators of cognitive conflict in ambidextrous firms," Accounting, Organizations and Society, Elsevier, vol. 72(C), pages 21-37.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sae:sagope:v:14:y:2024:i:3:p:21582440241278455. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: SAGE Publications (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.