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
    info

    Universidad Pablo de Olavide

    Sevilla, España

    ROR https://ror.org/02z749649

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

ISSN: 1138-4891

Ano de publicación: 2016

Volume: 19

Número: 1

Páxinas: 102-110

Tipo: Artigo

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

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

Resumo

La literatura contable ha destacado que el uso interactivo de los sistemas de control de gestión genera en los empleados comportamientos proactivos que influyen positivamente en su rendimiento. Sin embargo, los procesos a través de los cuales este uso interactivo influye en el comportamiento de los individuos siguen sin estar identificados. Parte de este vacío en la literatura se puede explicar porque se ha tratado el uso interactivo como un concepto unidimensional. En el presente trabajo se distinguen 5 dimensiones del uso interactivo y se aísla el efecto de una de ellas sobre el comportamiento de los individuos. Analizamos un modelo de mediación que relaciona el uso interactivo con el rendimiento. Las hipótesis del trabajo se analizan con un experimento realizado con 84 estudiantes. Los resultados demuestran que el uso interactivo provoca respuestas emocionales positivas en los individuos, lo que determina cambios en su comportamiento e incide positivamente en su rendimiento

€ Ver financiamento

Información de financiamento

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).

Financiadores

Referencias bibliográficas

  • M.A. Abernethy, and P. Brownell The role of budgets in organizations facing strategic change: An exploratory study Accounting, Organizations and Society 24 3 1999 189 204
  • P.S. Adler, and B. Borys Two types of bureaucracy: Enabling and coercive Administrative Science Quarterly 41 1 1996 61 89
  • P.S. Adler, and C.X. Chen Combining creativity and control: Understanding the individual motivation in large-scale collaborative creativity Accounting, Organizations and Society 36 2 2011 63 85
  • N.M. Ashkanasy Studies of cognition and emotion in organisations: Attribution, affective events, emotional intelligence and perception of emotion Australian Journal of Management 27 1 2002 11 20
  • N.M. Ashkanasy Emotion and performance Human Performance 17 2 2004 137 144
  • C.E. Ashton-James, and N.M. Ashkanasy Affective events theory: A strategic perspective Wilfred J. Zerbe Charmine E.J. Härtel Neal M. Ashkanasy Emotions, Ethics and Decision-Making (Research on Emotion in Organizations) 4 2008 Emerald Group Publishing 1 34
  • J. Basch, and C.D. Fisher Affective events-emotions matrix: A classification of work events and associated emotions School of Business Discussion Papers 1998 65
  • D.J. Beal, E. Barros, S.M. MacDermid, and H.M. Weiss An episodic process model of affective influences on performance Journal of Applied Psychology 90 6 2005 1054 1068
  • A.J. Berry, A.F. Coad, E.P. Harris, D.T. Otley, and C. Stringer Emerging themes in management control: A review of recent literature The British Accounting Review 41 1 2009 2 20
  • J.G. Birnberg, J. Luft, and M.D. Shields Psychology theory in management accounting research C.S. Chapman, A.G. Hopwood, M.D. Shields, Handbook of Management Accounting Research 2007 Elsevier 113 135
  • J. Bisbe, J.M. Batista-Foguet, and R. Chenhall Defining management accounting constructs: A methodological note on the risks of conceptual misspecification Accounting, Organizations and Society 32 7-8 2007 789 820
  • P. Canales, and I. Küster Efectos del control del comportamiento en el desempeño del vendedor. La visión del jefe de equipo de ventas Cuadernos de Economía y Dirección de Empresa 34 2008 135 156
  • A. Calveras, and C. Solá La economía experimental y el análisis de la gestión de los recursos humanos Cuadernos de Economía y Dirección de la Empresa 12 2002 405 419
  • W.W. Chin The partial least squares approach to structural equation modeling G.A. Marculides, Modern Methods for Business Research 1998 Lawrence Erlbaum Mahwah, NJ 295 336
  • A.L. Coletti, K.L. Sedatole, and K.L. Towry The effect of control systems on trust and cooperation in collaborative environments The Accounting Review 80 2 2005 477 500
  • A. Ferreira, and D. Otley The design and use of management control systems: An extended framework for analysis Management Accounting Research 20 2009 263 282
  • U. Fischbacher Z-Tree: Zurich toolbox for ready-made economic experiments Experimental Economics 10 2 2007 171 178
  • C.D. Fisher Antecedents and consequences of real-time. Affective reactions at work Motivation and Emotion 26 1 2002 3 30
  • M. Gagné, and E. Deci Self-determination theory and work motivation Journal of Organizational Behavior 26 2005 331 362
  • S.A. Haslam, M.K. Ryan, T. Postmes, R. Spears, J. Jetten, and P. Webley Sticking to our guns: Social identity as a basis for the maintenance of commitment to faltering organizational projects Journal of Organizational Behavior 27 5 2006 607 628
  • J.F. Henri Management control systems and strategy: A resource-based perspective Accounting, Organizations and Society 31 6 2006 529 558
  • K.A. Jehn, S. Rispens, and S.M.B. Thatcher The effects of conflict asymmetry on work group and individual outcomes Academy of Management Journal 53 3 2010 596 616
  • G. Kominis, and A.I. Dudau Time for interactive control systems in the public sector? The case of the Every Child Matters policy change in England Management Accounting Research 23 2 2012 142 155
  • B. Latané The psychology of social impact American Psychologist 36 4 1981 343 356
  • T. Libby The influence of voice and explanation on performance in a participative budgeting setting Accounting, Organizations and Society 24 2 1999 125 137
  • T. Libby, and L. Thorne The influence of incentive structure on group performance in assembly lines and teams Behavioral Research in Accounting 21 2 2009 57 72
  • J.P. Meyer, and L. Herscovitch Commitment in the workplace. Toward a general model Human Resource Management Review 11 3 2001 299 326
  • J. Mundy Creating dynamic tensions through a balanced use of management control systems Accounting, Organizations and Society 35 5 2010 499 523
  • D. Naranjo-Gil, and F. Hartmann How top management teams use management accounting systems to implement strategy Journal of Management Accounting Research 18 1 2006 21 53
  • D. Naranjo-Gil, and F. Hartmann Management accounting systems, top management team heterogeneity and strategic change Accounting, Organizations and Society 32 7-8 2007 735 756
  • H. Ngo, R. Loi, S. Foley, X. Zheng, and L. Zhang Perceptions of organizational context and job attitudes: The mediating effect of organizational identification Asia Pacific Journal of Management 30 1 2013 149 168
  • H. Nouri, and R.J. Parker The relationship between budget participation and job performance: The roles of budget adequacy and organizational commitment Accounting, Organizations and Society 23 5-6 1998 467 483
  • C. Ramírez-García, M.L. Vélez-Elorza, and M.C. Álvarez-Dardet ¿Cómo controlan los franquiciadores españoles a sus franquiciados? Revista de Contabilidad-Spanish Accounting Review 16 1 2013 1 10
  • Ringle, C.M., Wende, S. y Will, S. (2005). SmartPLS 2.0 (M3) Beta, Hamburg.
  • C. Rowe The effect of accounting report structure and team structure on performance in cross-functional teams The Accounting Review 79 4 2004 1153 1180
  • R. Saavedra, and S.K. Kwun Affective states in job characteristics theory Journal of Organizational Behavior 21 2 2000 131 146
  • R.A. Simons Levers of control 1995 Harvard Business School Press Cambridge, MA
  • R.A. Simons Performance Measurement and Control Systems for Implementing Strategy: Text and Cases 2000 Upper Saddle River, NJ Prentice Hall
  • A. Suárez, N. García, and M.B. Álvarez La interactividad en cuestionarios autoadministrados. Influencia en la experiencia del encuestado Cuadernos de Economía y Dirección de Empresa 41 2009 69 92
  • S. Tessier, and D. Otley A conceptual development of Simons' Levers of Control framework Management Accounting Research 23 3 2012 171 185
  • C. Tomkins Interdependencies, trust and information in relationships, alliances and networks Accounting, Organizations and Society 26 2 2001 161 191
  • R. Van Dick, J. Stellmacher, U. Wagner, G. Lemmer, and P. Tissington Group membership salience and task performance Journal of Managerial Psychology 24 7 2009 609 626
  • J. Wegge, R. van Dick, G.K. Fisher, M.A. West, and J.F. Dawson A test of basic assumptions of Affective Events Theory (AET) in call centre work British Journal of Management 17 3 2006 237 254
  • H.M. Weiss, and D.J. Beal Reflections on affective events theory N.M. Ashkanasy, W.J. Zerbe, C.E.J. Härtel, The Effect of Affect in Organizational Settings (Research on Emotion in Organizations) 1 2005 Emerald Group Publishing 1 21
  • H.M. Weiss, and R. Cropanzano Affective events theory: A theoretical discussion of the structure, causes and consequences of affective experiences at work Research in Organizational Behavior 18 1996 1 74
  • S.K. Widener An empirical analysis of the levers of control framework Accounting, Organizations and Society 32 2007 757 788
Fonte de datos: Dialnet