Under which circumstances are enabling control and control extensiveness related to employee performance?

Open Access
Authors
Publication date 06-2023
Journal Management Accounting Research
Article number 100831
Volume | Issue number 59
Number of pages 17
Organisations
  • Faculty of Economics and Business (FEB) - Amsterdam Business School Research Institute (ABS-RI)
  • Faculty of Economics and Business (FEB)
Abstract
We investigate circumstances that influence the relation between formal controls and performance of operational employees. Building on Adler and Borys (1996), we distinguish enabling control from control extensiveness (few versus many controls). We examine whether and how the relationships of enabling control and control extensiveness with employee performance are moderated by task routineness and control preferences for both enabling control and control extensiveness. Using survey data from 517 employee-manager pairs, we find that enabling control is positively related to the performance of operational employees, especially for uncertain tasks. Contrary to our expectations, employee preference for enabling control does not moderate the relationship between enabling control and employee performance. Control extensiveness is negatively related to performance, but less negatively for uncertain tasks and for employees who prefer extensive controls.
Document type Article
Language English
Related dataset Employee-level control 2018-2020 dataset
Published at https://doi.org/10.1016/j.mar.2023.100831
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