IDEAS home Printed from https://ideas.repec.org/a/spr/jmgtco/v33y2022i4d10.1007_s00187-022-00344-9.html
   My bibliography  Save this article

Controls and performance: assessing the mediating role of creativity and collegiality

Author

Listed:
  • Sophia Su

    (Macquarie University)

  • Kevin Baird

    (Macquarie University)

  • Amy Tung

    (Macquarie University)

Abstract

This study examines the mediating role of two types of employee related behaviour, creativity and collegiality, in the association between the use of Snell’s (1992) three control types (i.e. input, behaviour, and output) with individual employee job performance and organisational performance. An online survey questionnaire was used to collect data, with 203 responses received from Australian lower-level managers. The findings reveal that while output controls influence both individual employee job performance and organisational performance directly, creativity and collegiality play significant roles in mediating the associations between input and behaviour controls with both individual employee job performance and organisational performance. Overall, the findings contribute to the MCS literature by providing an empirical insight into how the use of different types of controls can enhance specific aspects of performance, i.e. individual employee job performance, and organisational financial and non-financial performance, via employee related behaviour (creativity and collegiality). Such findings have important implications for practice.

Suggested Citation

  • 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.
    • Handle: RePEc:spr:jmgtco:v:33:y:2022:i:4:d:10.1007_s00187-022-00344-9
    DOI: 10.1007/s00187-022-00344-9
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/s00187-022-00344-9
    File Function: Abstract
    Download Restriction: Access to the full text of the articles in this series is restricted.
    File URL: https://libkey.io/10.1007/s00187-022-00344-9?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
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Adler, Paul S. & Chen, Clara Xiaoling, 2011. "Combining creativity and control: Understanding individual motivation in large-scale collaborative creativity," Accounting, Organizations and Society, Elsevier, vol. 36(2), pages 63-85, February.
    2. Canice Prendergast, 2008. "Intrinsic Motivation and Incentives," American Economic Review, American Economic Association, vol. 98(2), pages 201-205, May.
    3. Lee Cronbach, 1951. "Coefficient alpha and the internal structure of tests," Psychometrika, Springer;The Psychometric Society, vol. 16(3), pages 297-334, September.
    4. Grabner, Isabella & Speckbacher, Gerhard, 2016. "The cost of creativity: A control perspective," Accounting, Organizations and Society, Elsevier, vol. 48(C), pages 31-42.
    5. Laura B. Cardinal, 2001. "Technological Innovation in the Pharmaceutical Industry: The Use of Organizational Control in Managing Research and Development," Organization Science, INFORMS, vol. 12(1), pages 19-36, February.
    6. Steven J. Kachelmeier & Bernhard E. Reichert & Michael G. Williamson, 2008. "Measuring and Motivating Quantity, Creativity, or Both," Journal of Accounting Research, Wiley Blackwell, vol. 46(2), pages 341-373, May.
    7. Wang, Guangping & Netemeyer, Richard G., 2004. "Salesperson creative performance: conceptualization, measurement, and nomological validity," Journal of Business Research, Elsevier, vol. 57(8), pages 805-812, August.
    8. Daniel R. Denison & Robert Hooijberg & Robert E. Quinn, 1995. "Paradox and Performance: Toward a Theory of Behavioral Complexity in Managerial Leadership," Organization Science, INFORMS, vol. 6(5), pages 524-540, October.
    9. Su, Sophia & Baird, Kevin & Schoch, Herb, 2013. "Management control systems from an organisational life cycle perspective: The role of input, behaviour and output controls," Journal of Management & Organization, Cambridge University Press, vol. 19(5), pages 635-658, September.
    10. Shelley Xin Li & Tatiana Sandino, 2018. "Effects of an Information Sharing System on Employee Creativity, Engagement, and Performance," Journal of Accounting Research, Wiley Blackwell, vol. 56(2), pages 713-747, May.
    11. 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.
    12. 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.
    13. Carly Moulang & Steven Cahan, 2015. "Performance measurement system use in generating psychological empowerment and individual creativity," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 55(2), pages 519-544, June.
    14. Antonio Davila & George Foster & Daniel Oyon, 2009. "Accounting and Control, Entrepreneurship and Innovation: Venturing into New Research Opportunities," European Accounting Review, Taylor & Francis Journals, vol. 18(2), pages 281-311.
    15. Christopher, Joe, 2012. "Tension between the corporate and collegial cultures of Australian public universities: The current status," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(7), pages 556-571.
    16. Michael Kosfeld & Armin Falk, 2006. "The Hidden Costs of Control," American Economic Review, American Economic Association, vol. 96(5), pages 1611-1630, December.
    17. Peter J Jordan & Ashlea C Troth, 2020. "Common method bias in applied settings: The dilemma of researching in organizations," Australian Journal of Management, Australian School of Business, vol. 45(1), pages 3-14, February.
    18. Laura B. Cardinal & Sim B. Sitkin & Chris P. Long, 2004. "Balancing and Rebalancing in the Creation and Evolution of Organizational Control," Organization Science, INFORMS, vol. 15(4), pages 411-431, August.
    19. Marginson, David & Ogden, Stuart, 2005. "Coping with ambiguity through the budget: the positive effects of budgetary targets on managers' budgeting behaviours," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 435-456, July.
    20. Marc Wouters & Diana Roijmans, 2011. "Using Prototypes to Induce Experimentation and Knowledge Integration in the Development of Enabling Accounting Information," Contemporary Accounting Research, John Wiley & Sons, vol. 28(2), pages 708-736, June.
    21. Hall, Matthew, 2008. "The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 141-163.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Samuel Jayaraman & Hesil Jerda George & Mariadoss Siluvaimuthu & Satyanarayana Parayitam, 2023. "Quality of Work Life as a Precursor to Work–Life Balance: Collegiality and Job Security as Moderators and Job Satisfaction as a Mediator," Sustainability, MDPI, vol. 15(13), pages 1-25, June.

    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. 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.
    2. Nuraddeen Abubakar Nuhu & Kevin Baird & Sophia Su, 2022. "The association between the interactive and diagnostic use of financial and non-financial performance measures with individual creativity: The mediating role of perceived fairness," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(3), pages 371-402, September.
    3. Ranjith Appuhami & Faruk Bhuiyan & Christina Boedker, 2024. "Navigating frugality and creativity urgencies: the role of diagnostic use of budgets and goal clarity," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 35(2), pages 235-264, June.
    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. Nuraddeen Abubakar Nuhu & Kevin Baird & Sophia Su, 2023. "The impact of interactive and diagnostic levers of eco‐control on eco‐innovation: The mediating role of employee environmental citizenship behaviour," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2245-2271, June.
    6. Hall, Matthew, 2011. "Do comprehensive performance measurement systems help or hinder managers' mental model development?," LSE Research Online Documents on Economics 36703, London School of Economics and Political Science, LSE Library.
    7. Vincent K. Chong & Lokman Mia & John Sands & Zhichao Alex Wang, 2023. "The effect of nonfinancial performance measures, absorptive capacity, and organizational learning on innovation performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(2), pages 201-233, June.
    8. 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).
    9. Masquefa, Bertrand & Gallhofer, Sonja & Haslam, Jim, 2017. "Developing appreciation of micro-organizational processes of accounting change and indicating pathways to more ‘Enabling Accounting’ in a micro-organizational domain of research and development," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 59-82.
    10. Grabner, Isabella & Speckbacher, Gerhard, 2016. "The cost of creativity: A control perspective," Accounting, Organizations and Society, Elsevier, vol. 48(C), pages 31-42.
    11. Fabio Magnacca & Riccardo Giannetti, 2024. "Management accounting and new product development: a systematic literature review and future research directions," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(2), pages 651-685, June.
    12. 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.
    13. Christian Jung-Gehling & Erik Strauss, 2018. "A Contemporary Concept of Organizational Control: Its Dependence on Shared Values and Impact on Motivation," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 70(4), pages 341-374, November.
    14. 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.
    15. 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.
    16. 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.
    17. Andrea Fried, 2017. "Terminological distinctions of ‘control’: a review of the implications for management control research in the context of innovation," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 5-40, February.
    18. 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.
    19. 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.
    20. Leanne Johnstone, 2019. "Theorising and conceptualising the sustainability control system for effective sustainability management," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(1), pages 25-64, April.

    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:spr:jmgtco:v:33:y:2022:i:4:d:10.1007_s00187-022-00344-9. 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: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    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.