scholarly journals Effects of the management control system in unethical behaviors

2019 ◽  
Vol 54 (1) ◽  
pp. 54-76 ◽  
Author(s):  
Luciana Klein ◽  
Ilse Maria Beuren ◽  
Delci Dal Vesco
Keyword(s):  
Control System ◽  
Theoretical Model ◽  
Distributive Justice ◽  
Unethical Behavior ◽  
Structural Equation ◽  
Management Control ◽  
Equation Modeling ◽  
Management Control System ◽  
Content Type ◽  
Feedback Quality

Purpose This study investigates which dimensions of the management control system (MCS) increase the perception of organizational justice and reduce unethical behavior in the perception of managers. The purpose of this paper is to validate the theoretical model of the study of Langevin and Mendoza (2012), testing the theoretical hypotheses formulated by the authors. Design/methodology/approach A survey was performed in companies listed among the Best and Largest of Exame Magazine, and the sample is composed of 102 respondents of the research, which consists of 41 assertions. Findings The results of the structural equation modeling show that the definition of objectives increases the perception of procedural justice, but the same was not observed regarding the remuneration of the managers. Likewise, disregarding aspects that are uncontrollable by managers in performance evaluation does not lead to the perception of procedural and distributive justice. However, feedback quality leads to the understanding that the MCS is fair. Perception of procedural and distributive justice was also observed in the use of multiple measures of performance by the company. Research limitations/implications Other factors that have not been investigated may interfere with and contribute to the reduction of unethical behavior (budget slack and data manipulation). Originality/value The only variable that interferes in the reduction of unethical behavior is feedback quality. The non-confirmation of all the hypotheses instigates the replication of the research in other contexts for empirical validation of the theoretical model of Langevin and Mendoza (2012).

Effects of using the management control system on individual performance with the intervenience of feedforward and organizational learning

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ilse Maria Beuren ◽  
Vanderlei dos Santos ◽  
Daniele Cristina Bernd
Keyword(s):  
Control System ◽  
Organizational Learning ◽  
Structural Equation ◽  
Individual Performance ◽  
Management Control ◽  
Mediating Effect ◽  
Equation Modeling ◽  
Management Control System ◽  
Content Type ◽  
The Relationship

Purpose This study aims to empirically examine the effects of using the management control system (MCS) on individual performance mediated by organizational learning. Complementarily, it evaluates the moderating effect of feedforward on the relationship between MCS use and organizational learning. Design/methodology/approach Structural equation modeling and mediation and moderation analyses were used in a sample of 194 managers from Brazilian companies listed in the Exame Magazine’s “Best and Biggest” ranking. Findings The results reveal that using the MCS from a cybernetic perspective contributes to organizational learning, contradicting theoretical arguments and empirical evidence that this hinders learning and that feedforward can strengthen this relationship, as long as it is in line with the way of using the MCS. A mediating effect of organizational learning on the relationship between MCS use and individual performance has also been confirmed. Practical implications The results demonstrate the effects of MCS use on individual performance and organizational learning by taking a taxonomy of cybernetic use and comprehensive MCS use as a basis. The results provide insights to managers by revealing that MCS use not only influences task performance through organizational learning but also tends to generate cooperative, persistent and initiative-taking behaviors. Originality/value The study provides an approach to the behavioral consequences of using the MCS (score-keeping use and comprehensive MCS use) and the role of specific cognitive and motivational mechanisms in individual performance from a multidimensional perspective (task-based, contextual and general).

scholarly journals Interactive Control System, Intended Strategy, Implemented Strategy dan Emergent Strategy

The Winners ◽  
2012 ◽  
Vol 13 (2) ◽  
pp. 93
Author(s):  
Tubagus Ismail ◽  
Darjat Sudrajat
Keyword(s):  
Control System ◽  
Significant Influence ◽  
Structural Equation ◽  
Management Control ◽  
Equation Modeling ◽  
Strategy Formation ◽  
Management Control System ◽  
Interactive Control ◽  
Emergent Strategy ◽  
The Relationship

The purpose of this study was to examine the relationship between management control system (MCS) and strategy formation processes, namely: intended strategy, emergent strategy and impelemented strategy. The focus of MCS in this study was interactive control system. The study was based on Structural Equation Modeling (SEM) as its multivariate analyses instrument. The samples were upper middle managers of manufacturing company in Banten Province, DKI Jakarta Province and West Java Province. AMOS Software 16 program is used as an additional instrument to resolve the problem in SEM modeling. The study found that interactive control system brought a positive and significant influence on Intended strategy; interactive control system brought a positive and significant influence on implemented strategy; interactive control system brought a positive and significant influence on emergent strategy. The limitation of this study is that our empirical model only used one way relationship between the process of strategy formation and interactive control system.

Privacy helplessness on social media: its constituents, antecedents and consequences

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hichang Cho
Keyword(s):  
Theoretical Model ◽  
Structural Equation ◽  
Factor Model ◽  
Measurement Model ◽  
Equation Modeling ◽  
Confirmatory Factor Analyses ◽  
Content Type ◽  
Internet Users ◽  
The Usa ◽  
Antecedents And Consequences

PurposeMany internet users exhibit signs of privacy helplessness and entirely give up online privacy management. However, we know little about what privacy helplessness is, when users are likely to experience it and its implications for privacy behavior. The objectives of this study were twofold: (a) the conceptual explication of privacy helplessness as a novel construct in privacy research and (b) the development of a theoretical model that specifies the antecedents and consequences of privacy helplessness.Design/methodology/approachA research model of privacy helplessness that contains three subcomponents of privacy helplessness, five antecedents and one outcome was developed. The model was empirically examined based on survey data collected from 589 Facebook users in the USA.FindingsThe results of exploratory and confirmatory factor analyses showed that privacy helplessness is adequately assessed by a three-factor model with affective, cognitive and motivational components. The results of structural equation modeling indicated that these three aspects of privacy helplessness are uniquely predicted by five theoretical factors: (a) prior experience of privacy risks, (b) personal mastery, (c) perceived costs of adaptive privacy actions, (d) perceived rewards of privacy inactions and (e) perceived vulnerability. Furthermore, it was found that helplessness as motivational deficits (and cognitive helplessness via this) impedes adaptive privacy actions, while cognitive helplessness promotes adaptive privacy actions when they do not result in motivational deficits.Originality/valueThis study pioneers investigation in understanding key constituents, attributes and processes underlying privacy helplessness. First, the present study developed the first theory-derived, successively validated measurement model of privacy helplessness. Second, this research proposed a theoretical model of privacy helplessness, specifying antecedents and consequences of privacy helplessness.

Salesperson grit: reducing unethical behavior and job stress

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Charles H. Schwepker ◽  
Megan C. Good
Keyword(s):  
Job Stress ◽  
Unethical Behavior ◽  
Structural Equation ◽  
Negative Impact ◽  
Equation Modeling ◽  
Screening Process ◽  
Content Type ◽  
Unethical Behaviors ◽  
Neutralization Techniques ◽  
Business To Business

Purpose The purpose of this paper is to investigate the relationships between grit, unethical behavior and job stress among business-to-business salespeople. Design/methodology/approach The empirical analysis includes 240 business-to-business salespeople. Structural equation modeling is used to test the study’s hypotheses. Findings Results suggest grit is directly related to less frequent unethical behavior and customer-directed deviance. Neutralization techniques positively moderate the relationship between salesperson grit and both unethical behavior and customer-directed deviance. Grit is indirectly related to job stress through the positive relationship between unethical behavior and job stress. Research limitations/implications Given research on grit in sales is relatively new several opportunities to pursue additional research in this area are presented. Practical implications Sales leaders may benefit from administering the salesperson grit scale as part of the screening process and developing grit among salespeople through training and coaching. Sales leaders should emphasize the negative impact of adopting neutralization techniques (excuses) in condoning unethical behaviors. The indirect effect of grit in reducing job stress through ethical behaviors underscores potential ways to mitigate costly and detrimental sales outcome losses. Originality/value This study develops a novel framework to explore the relationships between grit and unethical behaviors as moderated by neutralization techniques (excuses); examines an additional component of grit not previously considered in some studies of salespeople; and investigates whether these relationships increase a previously unexplored outcome – job stress.

scholarly journals Exploring the Relationship between Formal Management Control Systems, Organisational Performance and Innovation: The Role of Leadership Characteristics

2021 ◽  
Vol 14 (1) ◽  
pp. 207-224
Author(s):  
Dhiona Ayu Nani ◽  
Vera Apri Dina Safitri
Keyword(s):  
Control System ◽  
Management Control ◽  
Policy Implications ◽  
Equation Modeling ◽  
Leadership Characteristics ◽  
Future Research ◽  
Organisational Performance ◽  
Management Control System ◽  
The Relationship

Manuscript type: Research paper Research aims: This study aims to examine the relationship between the formal management control system (MCS) on organisational performance and innovation. It also evaluates the role of leadership characteristics as the moderating variable between MCS and innovation. Design/Methodology/Approach: This study employs a survey questionnaire, and data collected from business units of Indonesian manufacturing and services firms. The warp partial least squares structural equation modeling (PLS-SEM) approach was employed to analyse the data and test the proposed model. Research findings: The findings demonstrate that: (1) A welldesigned formal MCS can improve organisational performance and innovation; (2) managers with good characteristics such as showing good behaviour through compliance with company rules, involving themselves in subordinates’ activities, and supporting subordinates’ ideas, can improve subordinates’ creativity in producing innovation. Theoretical contribution/Originality: This study expands the existing literature by examining the role of leadership characteristics as a moderating variable between the formal management control system (MCS) and innovation. Practitioner/Policy implications: The findings of this study demonstrate that, for Indonesian firms to compete in globally-competitive markets, they need to implement well-designed formal MCS. For formal MCS to contribute to innovation, managers who demonstrate good leadership characteristics are crucial. Research limitation/Implications: Future research can investigate comparative analyses of different ASEAN countries since different Asian countries have different dominant cultures and values, which may have some impact on MCS, organisational performance and innovation. It may also consider how different types of MCS improve organisational performance and innovation performance.

scholarly journals Impact of big data and predictive analytics capability on supply chain sustainability

2018 ◽  
Vol 29 (2) ◽  
pp. 513-538 ◽  
Author(s):  
Shirish Jeble ◽  
Rameshwar Dubey ◽  
Stephen J. Childe ◽  
Thanos Papadopoulos ◽  
David Roubaud ◽  
...  
Keyword(s):  
Big Data ◽  
Supply Chain ◽  
Theoretical Model ◽  
Performance Measures ◽  
Structural Equation ◽  
Predictive Analytics ◽  
Equation Modeling ◽  
Sustainable Supply Chain ◽  
Content Type ◽  
The Impact

PurposeThe purpose of this paper is to develop a theoretical model to explain the impact of big data and predictive analytics (BDPA) on sustainable business development goal of the organization.Design/methodology/approachThe authors have developed the theoretical model using resource-based view logic and contingency theory. The model was further tested using partial least squares-structural equation modeling (PLS-SEM) following Peng and Lai (2012) arguments. The authors gathered 205 responses using survey-based instrument for PLS-SEM.FindingsThe statistical results suggest that out of four research hypotheses, the authors found support for three hypotheses (H1-H3) and the authors did not find support forH4. Although the authors did not find support forH4(moderating role of supply base complexity (SBC)), however, in future the relationship between BDPA, SBC and sustainable supply chain performance measures remain interesting research questions for further studies.Originality/valueThis study makes some original contribution to the operations and supply chain management literature. The authors provide theory-driven and empirically proven results which extend previous studies which have focused on single performance measures (i.e. economic or environmental). Hence, by studying the impact of BDPA on three performance measures the authors have attempted to answer some of the unresolved questions. The authors also offer numerous guidance to the practitioners and policy makers, based on empirical results.

Barriers to radical innovation in research institutions in China

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jianhua Yang ◽  
Rafif Al-Sayed
Keyword(s):  
Theoretical Model ◽  
Latent Variables ◽  
Structural Equation ◽  
Business Models ◽  
Research Collaboration ◽  
Statistical Significance ◽  
Radical Innovation ◽  
Equation Modeling ◽  
Research Institutions ◽  
Content Type

Purpose This study aims to develop a better understanding of radical innovation performance and proposes a comprehensive and theoretical model of the barriers impeding radical innovation from the perspective of researchers working in research institutions in China. Both quantitative and qualitative techniques were used to test the hypotheses regarding barriers to radical innovation and the model proposed in this research. Design/methodology/approach The data was collected through questionnaires and semi-structured interviews with researchers from different research institutions across several cities in China. Next, the data was analyzed by deploying the structural equation modeling technique and calculating the statistical significance of correlations, regression and path coefficients among the latent variables. Findings The results indicated the major barriers impeding radical innovation in Chinese research institutes. Based on these findings, suggested policies, regulations and business models are put forward that can promote radical innovation in these institutes through increasing research freedom, enhancing organizational flexibility, attracting talented researchers and expanding research collaboration. Originality/value The research proposes a comprehensive and theoretical model of the barriers impeding radical innovation from the perspective of researchers working in research institutions in China.

scholarly journals Promoting creativity and innovation: expected and unexpected consequences

2019 ◽  
Vol 13 (3) ◽  
pp. 296-310 ◽  
Author(s):  
Thi Hong Nguyen ◽  
Angelina Nhat-Hanh Le
Keyword(s):  
Unethical Behavior ◽  
Structural Equation ◽  
Path Model ◽  
Equation Modeling ◽  
Task Characteristics ◽  
Content Type ◽  
And Performance ◽  
Creativity And Innovation ◽  
Unexpected Consequences

Purpose The paper aims to explore the role of climate for creativity and innovation as the situational variable to lead to both expected and unexpected consequences (e.g. performance and unethical behavior), by discovering the relationships among task characteristics (e.g. difficulty, clarity and performance pressure), individual psychological aspects (e.g. mindfulness and self-justification) and work environmental conditions (e.g. peer behavior and climate for creativity and innovation). In this study, task characteristics are proposed to positively associate with unethical behavior via mindfulness. Moreover, climate for creativity and innovation is proposed to moderate the relationship between self-justification and unethical behavior. Finally, unethical behavior is predicted to positively influence on performance. Design/methodology/approach Data were collected from the sample of salespeople, who are working for variety of companies in Vietnam. Partial least squares structural equation modeling (PLS-SEM) and SmartPLS 3 are implemented to test the path model. Findings Emphasizing both bright and dark sides of promoting creativity and innovation, the study highlights the role of climate for creativity and innovation in strengthening the positive relationship between self-justification and unethical behavior. In turn, unethical behavior positively influences performance. Further, the findings indicate that mindfulness contributes in explaining unconscious unethical behavior. Originality/value Exploring the relationships among climate for creativity and innovation, unethical behavior and performance, this paper contributes for deeper understanding of variety aspects of innovation. Demands for an intelligent management in modern workplaces are suggested.

scholarly journals Exploring management control system typologies: an organisation-level view

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tapio Jukka ◽  
Jukka Pellinen
Keyword(s):  
Control System ◽  
Empirical Data ◽  
Management Control ◽  
Annual Reports ◽  
Top Management ◽  
Competing Values ◽  
Management Control System ◽  
Content Type ◽  
Upper Echelons Theory ◽  
Management Controls

Purpose Management controls are the processes and mechanisms managers use to influence the behaviour of individuals and groups towards the organisation’s objectives and goals. Discrete management controls and management control system (MCS) frameworks have been extensively researched, but there is little research on organisation-level MCS types. This study aims to identify organisation-level MCS types. Design/methodology/approach This study draws on the MCS type literature, the competing values framework and the upper echelons theory to form organisation effectiveness and top management team constructs to characterise firms. Cluster analysis was used to group a sample of 318 firm-years into MCS types. Findings This study reports a theory-based measurement construct that is initially validated with new empirical data. The authors found from the empirical data four different categories of firms based on the general type of their MCSs labelled clan, adhocracy, market and hierarchy. Originality/value This study makes two contributions to the MCS literature. Firstly, it presents a theory-based measurement construct to identify organisational and top management attributes that can be used to classify organisations’ overall MCS types. Secondly, it demonstrates how information from annual reports and other publicly available data sources can be used to identify the overall MCS types of organisations.

Job satisfaction, distributive justice, perceived absence legitimacy and the role of turnover intentions: an exploratory study in Ghana

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Helena M. Addae ◽  
Nathaniel Boso
Keyword(s):  
Job Satisfaction ◽  
Distributive Justice ◽  
Structural Equation ◽  
Turnover Intentions ◽  
Employee Perceptions ◽  
Equation Modeling ◽  
Best Interest ◽  
Cross Sectional ◽  
Content Type ◽  
The Relationship

Purpose This paper aims to investigate the relationship between job satisfaction and distributive justice on employee perceptions of absence legitimacy. This paper also examined the moderating effects of turnover intentions on the relevant relationships. Design/methodology/approach The authors used convenience sampling to collect data from 298 employees working in private and public sector organizations in the manufacturing and service sectors in Ghana. Drawing on institutional theory, this study investigates the effects of employee perceptions of the legitimacy of absenteeism on their attitudes toward their job and pay. Structural equation modeling was used to test the direct and moderation effects. Findings Job satisfaction and perceived distributive justice were found to be significantly related to the absence of legitimacy. Additionally, turnover intentions moderated the relationship between job satisfaction and absence legitimacy; however, unexpectedly, this was associated only marginally with distributive justice. Research limitations/implications The main limitation of this study was that it was cross-sectional, but the analysis did not show a common method bias. This study was conducted in a developing country where valid and accurate absence data are non-existent. The hypotheses were supported. When employees felt a sense of inequity and were dissatisfied with their jobs, they were likely to perceive absenteeism as legitimate behavior. These relationships were more pronounced when employees intended to leave their organizations. Practical implications From a practical standpoint, as employees are likely to engage in absenteeism as a means to reduce their perceptions of imbalance and because absenteeism is a costly behavior, it would be in the employer’s best interest to mitigate these high costs. It behooves employers to comprehend the factors that lead to the legitimization of absences. Doing so, they would be able to implement attendance management systems and strategies that would delegitimize some of these factors, thus improving attendance and potentially increasing productivity and job satisfaction and reducing turnover intentions. Originality/value This study contributes to absenteeism research because, unlike most studies in the area, it examined employee cognitions of the behavior. Such cognitions should provide insights into how employee perceptions of the legitimacy of absences would affect attitudinal variables such as job satisfaction, feelings of equity and turnover intentions. Moreover, even though the study was conducted in Ghana, absence legitimacy can be investigated in different settings at different levels of analysis. This is because it is free from contamination such as, dissimilar absence reporting systems within and across organizations and nations that affect the validity and accuracy of absence data.

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