Das von Christian Kleine (Promovend bei Prof. Dr. Barbara E. Weißenberger) und Barbara E. Weißenberger verfasste Papier Controlling work-related attitudes: The role of interactive and diagnostic uses of performance measures” wurde zur Präsentation in einer Parallel Session auf der Konferenz der European Accounting Association (EAA) in Glasgow angenommen. Die jährliche EAA-Konferenz ist die größte und bedeutsamste internationale wissenschaftliche Accounting-Fachkonferenz in Europa.
Abstract:
Extant management literature deals with management control systems (MCS) as vital instruments to align subordinates’ individual interests with the objectives and strategies of their respective organizations. While the corresponding stream of literature is largely devoted to issues concerning antecedents and consequences of MCS design, only little attention has yet been given to the various ways in which top executives use these systems, both holistically and on an instrumental level. Building on Simon’s levers-of-control framework (1994; 1995; 2000), our study therefore aims at providing empirical evidence for the distinct effects of MCS use by focusing on diagnostic and interactive uses of performance measurement systems (PMS). Using structural equation modeling, we specifically analyze how diagnostic and interactive uses of PMS influence the level of trust, job satisfaction, and individual commitment as specific work-related attitudes needed to secure management control effectiveness. Employing data from a dyadic sample of management accountants and general managers from 110 German firms, our results suggest that top managers’ interactive use of PMS plays a pivotal role in building trust among middle- and higher-level managers, which in turn leads to a reinforcement of job satisfaction and commitment.