El uso interactivo de la información de control y las respuestas emocionales de los empleados

  1. Laura Gómez-Ruiz 1
  2. David Naranjo-Gil 1
  1. 1 Universidad Pablo de Olavide

    Universidad Pablo de Olavide

    Sevilla, España

    ROR https://ror.org/02z749649

Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Year of publication: 2016

Volume: 19

Issue: 1

Pages: 102-110

Type: Article

DOI: 10.1016/J.RCSAR.2015.02.003 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

More publications in: Revista de contabilidad = Spanish accounting review: [RC-SAR]


Accounting literature has highlighted that the interactive use of management control systems generates proactive behaviors in employees and increases their performance. Nevertheless, the processes through which the interactive use influences employees’ behavior are still not identified. This gap in the literature can be overcome if researchers do not treat the interactive use concept as one-dimensional. In the present paper the five dimensions of the interactive use of management control systems are identified and the effect of one dimension on individuals’ behavior is examined. We analyze a mediation model that positively relates the interactive use of control information with individuals’ performance. The hypotheses are tested through an experimental study conducted among 84 students. Results show that the interactive use causes emotional responses on individuals that determine positive changes in their level of performance.

Funding information

Proyecto de investigación de Excelencia «Control de gestión en organizaciones horizontales: Implicaciones en el rendimiento de redes y equipos multidisciplinares» financiado por la Junta de Andalucía (P08.SEJ.04124). Proyectode investigación«Configuraciónde los sistemasde control de gestión en estructuras organizativas basadas en equipos: Implicaciones en el rendimiento» financiado por el Ministerio de Educación, Cultura y Deporte (ECO2011.24613).


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