An empirical investigation of the relation between the use of strategic human capital and the design of the management control system

被引：86
作者：
Widener, SK [1 ]
机构：
[1] Rice Univ, Jones Grad Sch Management, Houston, TX 77002 USA
来源：
ACCOUNTING ORGANIZATIONS AND SOCIETY | 2004年 / 29卷 / 3-4期
关键词：
D O I：
10.1016/S0361-3682(03)00046-1
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This study integrates transaction cost economics and contingency theory to investigate how differences in the use of strategic human capital are associated with the design of a firm's management control system (MCS). The use of strategic human capital is hypothesized to positively influence the use of personnel and nontraditional controls while negatively influencing the use of traditional controls. Using survey data from 107 respondents, this study finds that the data do not support the hypothesized structural equation model. An alternative model is proposed that suggests only that the use of strategic human capital positively influences the use of personnel and nontraditional controls. This model is supported by the data. (C) 2003 Elsevier Ltd. All rights reserved.
引用
收藏
页码：377 / 399
页数：23
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