How enabling and coercive control systems influence individuals’ behaviors? Analysis under the lens of construal level theory
Journal of Accounting & Organizational Change
ISSN: 1832-5912
Article publication date: 9 November 2022
Issue publication date: 7 November 2023
Abstract
Purpose
This stud aims to analyze the influence that the enabling and coercive management control systems (MCS) have on the individuals’ mental representations and their commitment to goals, satisfaction with the system and perceived organizational support. Under the lens of the construal level theory (CLT), it is assumed that: individuals exhibit more positive behaviors when the MCS is enabling rather than coercive; the effects of MCS on the behavior of individuals are explained by the way they mentally represent events; and these effects are intensified or mitigated according to the psychological distance.
Design/methodology/approach
The predictions were tested in an experiment with 131 undergraduate students, assuming a company that decides to implement a performance measurement system.
Findings
The results show that enabling MCS are interpreted more abstractly (high level of construction) and coercive MCS are represented more concretely (low level of construction). Furthermore, enabling systems lead to more positive behaviors (commitment to goals and perceived organizational support) than coercive ones, however, the satisfaction with the MCS is affected by both depending on psychological distance.
Originality/value
The CLT allowed broadening the understanding of the effects of enabling and coercive controls on individuals’ behavior, by assuming that mental representation can explain individuals’ behaviors. To the best of the authors’ knowledge, this study is the first to point out that temporal distance can attenuate the negative effects of coercive MCS on satisfaction with the system.
Keywords
Acknowledgements
The authors are grateful to anonymous reviewers and the editor for their constructive comments and guidance. The authors thank the participants of the 17nd USP International Conference in Accounting for helpful comments. This work was supported by the Coordination for the Improvement of Higher Education Personnel (Coordenação de Aperfeiçoamento de Pessoal de Nível Superior – CAPES), Brazil, under Finance Code 001.
Citation
Santos, V.d. and Beuren, I.M. (2023), "How enabling and coercive control systems influence individuals’ behaviors? Analysis under the lens of construal level theory", Journal of Accounting & Organizational Change, Vol. 19 No. 5, pp. 667-688. https://doi.org/10.1108/JAOC-02-2022-0026
Publisher
:Emerald Publishing Limited
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