Leadership and control system design

被引：106
作者：
Abernethy, Margaret A. [2 ]
Bouwens, Jan [1 ]
van Lent, Laurence [1 ]
机构：
[1] Tilburg Univ, Dept Accounting, NL-5000 LE Tilburg, Netherlands
[2] Univ Melbourne, Fac Econ & Commerce, Melbourne, Vic 3010, Australia
来源：
MANAGEMENT ACCOUNTING RESEARCH | 2010年 / 21卷 / 01期
关键词：
Leadership style; Empowerment; Communication; Execution; Control system use; Organization design; MANAGEMENT CONTROL-SYSTEMS; CHARISMATIC LEADERSHIP; PERFORMANCE-MEASURES; ACCOUNTING SYSTEMS; COMPENSATION; ORGANIZATION; PARTICIPATION; DETERMINANTS; FIRM;
D O I：
10.1016/j.mar.2009.10.002
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
Little attention has been given to the role of leadership characteristics in the organization design literature despite significant evidence of its importance in explaining firm behavior. This study develops and tests a model to assess the effects of leadership style on three control choices that are considered integral elements of a firm's management control system; namely the delegation choice, the use of planning and control systems and the performance measurement system. Our results, based on data collected from 128 profit center managers, indicate that leadership style is a significant predictor of senior management's use of the planning and control system and their use of the performance measurement system for rewarding lower-level managers. After controlling for operating contextual factors (namely, subunit interdependencies and knowledge asymmetries) we find no effect of leadership style on delegation choices but do find that leadership style influences the use of planning and control systems as predicted. (C) 2009 Elsevier Ltd. All rights reserved.
引用
收藏
页码：2 / 16
页数：15
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