The relationship between the enabling use of controls, employee empowerment, and performance

被引:40
作者
Baird, Kevin [1 ]
Su, Sophia [1 ]
Munir, Rahat [1 ]
机构
[1] Macquarie Univ, Dept Accounting & Corp Governance, Sydney, NSW, Australia
关键词
Quantitative; Organizational performance; Employee empowerment; Enabling use of controls; MANAGEMENT CONTROL-SYSTEMS; HUMAN-RESOURCE MANAGEMENT; PSYCHOLOGICAL EMPOWERMENT; ORGANIZATIONAL CULTURE; BALANCED SCORECARD; MARKET ORIENTATION; LEVERS; MODEL;
D O I
10.1108/PR-12-2016-0324
中图分类号
F24 [劳动经济];
学科分类号
020106 ; 020207 ; 1202 ; 120202 ;
摘要
Purpose - The purpose of this paper is to examine the association between Simons' (2000) enabling (beliefs and interactive) use of controls with employee empowerment, and the subsequent influence on organisational performance. Design/methodology/approach - A survey questionnaire was distributed to 636 Australian manufacturing organisations. Findings - The findings indicate that the enabling use of controls is associated, both directly and indirectly, through the level of employee empowerment, with organisational performance. Originality/value - This paper provides an initial empirical insight into the relationship between the use of controls with the level of employee empowerment. The findings highlight the significant interrelationship between the enabling use of controls and employee empowerment and the importance of both facets in enhancing organisational performance.
引用
收藏
页码:257 / 274
页数:18
相关论文
共 92 条
[81]  
SPREITZER GM, 1995, ACAD MANAGE J, V38, P1442, DOI 10.5465/256865
[82]   The moderating effect of organisational life cycle stages on the association between the interactive and diagnostic approaches to using controls with organisational performance [J].
Su, Sophia ;
Baird, Kevin ;
Schoch, Herb .
MANAGEMENT ACCOUNTING RESEARCH, 2015, 26 :40-53
[83]   THROUGH THE LOOKING GLASS OF A SOCIAL SYSTEM: CROSS-LEVEL EFFECTS OF HIGH-PERFORMANCE WORK SYSTEMS ON EMPLOYEES' ATTITUDES [J].
Takeuchi, Riki ;
Chen, Gilad ;
Lepak, David P. .
PERSONNEL PSYCHOLOGY, 2009, 62 (01) :1-29
[84]  
Tanaka J.S., 1993, TESTING STRUCTURAL E
[85]   A conceptual development of Simons' Levers of Control framework [J].
Tessier, Sophie ;
Otley, David .
MANAGEMENT ACCOUNTING RESEARCH, 2012, 23 (03) :171-185
[86]   COGNITIVE ELEMENTS OF EMPOWERMENT - AN INTERPRETIVE MODEL OF INTRINSIC TASK MOTIVATION [J].
THOMAS, KW ;
VELTHOUSE, BA .
ACADEMY OF MANAGEMENT REVIEW, 1990, 15 (04) :666-681
[87]  
Tuomela T.-S., 2005, Management Accounting Research, V16, P293
[88]  
Ugboro I.O., 2000, J QUALITY MANAGEMENT, V5, P247, DOI DOI 10.1016/S1084-8568
[89]  
Vijfeijken H., 2002, European Journal of Work and Organizational Psychology, V11, P363
[90]  
Wagner R., 2006, 12 ELEMENTS GREAT MA