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The relationship between lack of controllability and proactive work behaviour: an empirical analysis of competing theoretical explanations

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  • Michael Burkert
  • Franz Michael Fischer
  • Florian Hoos
  • Karl Schuhmacher

Abstract

The controllability principle suggests evaluating managers solely based on performance measures they can control. In practice, however, companies often disregard this principle. Therefore, our study addresses organisational benefits linked to the lack of controllability in measures used for managers’ performance evaluations. We draw on important case-based findings to establish a positive ‘base relationship’ between lack of controllability and proactive work behaviour. We test this base relationship with a large-scale sample and find that companies encourage higher levels of proactive work behaviour when they rely on less controllable performance measures. Drawing on recent developments in role theory, we advance previous research and extend the base model by including the theoretical construct of flexible role orientation. We examine different mechanisms through which flexible role orientation potentially impacts the base model. Using survey responses from 432 managers, we find evidence for a mediation model as opposed to an interaction model. Specifically, we find that lack of controllability enhances role conflict, which in turn induces more flexible role orientations ultimately resulting in higher levels of proactive work behaviour.

Suggested Citation

  • Michael Burkert & Franz Michael Fischer & Florian Hoos & Karl Schuhmacher, 2017. "The relationship between lack of controllability and proactive work behaviour: an empirical analysis of competing theoretical explanations," Accounting and Business Research, Taylor & Francis Journals, vol. 47(2), pages 144-171, February.
  • Handle: RePEc:taf:acctbr:v:47:y:2017:i:2:p:144-171
    DOI: 10.1080/00014788.2016.1222262
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    Citations

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    Cited by:

    1. Jacob Zureich, 2023. "The (Un)Controllability Principle: The Benefits of Holding Employees Accountable for Uncontrollable Factors," Journal of Accounting Research, Wiley Blackwell, vol. 61(2), pages 653-690, May.
    2. Tiina Henttu-Aho, 2018. "The role of rolling forecasting in budgetary control systems: reactive and proactive types of planning," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(3), pages 327-360, December.
    3. Federica Palazzi & Francesca Sgrò & Massimo Ciambotti & Nick Bontis & Lorenzo Gelsomini, 2023. "The moderating effect of corporate size on the relationship between prospector strategy and management accounting practices," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(2), pages 135-165, June.
    4. Kelly K. Wang & Maria Cadiz Dyball & Andy Wang, 2023. "The link between formality and procedural fairness: The influences of precision, sensitivity and role clarity," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(S1), pages 1571-1598, April.

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