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The influence of an interactive use of management control on individual performance: mediating roles of psychological empowerment and proactive behavior

Makoto Matsuo (Graduate School of Economics and Business Administration, Hokkaido University, Sapporo, Japan)
Takami Matsuo (Graduate School of Business Administration, Kobe University, Kobe, Japan)
Kohei Arai (Graduate School of Economics, Osaka Prefecture University, Sakai, Japan)

Journal of Accounting & Organizational Change

ISSN: 1832-5912

Article publication date: 25 January 2021

Issue publication date: 5 April 2021

595

Abstract

Purpose

Although middle managers play important roles in forming strategies and generating innovation, few studies have explored the influence of management control systems (MCS) on employees’ behaviors or performance at the middle-management level. The purpose of this study is to examine the effect an interactive use of MCS has on individual performance at the unit level.

Design/methodology/approach

A longitudinal, multisource and multilevel survey was conducted among 373 nurses in 20 units at a Japanese public hospital.

Findings

The multi-level analyzes indicate that middle managers’ interactive use of MCS has a direct and indirect positive influence on individual performance, through proactive behavior, as well as through psychological empowerment and, subsequently, through proactive behavior.

Research limitations/implications

As the present study collected data from nurses at a Japanese hospital, it is necessary to conduct research in other countries using different occupations to verify the findings.

Practical implications

Organizations need to be aware that the interactive use of MCS can be an effective tool for empowering and motivating employees.

Originality/value

The present study contributes to the literature by clarifying the mechanisms of how the interactive use of MCS influences employees’ psychological and behavioral outcomes at the middle-management level.

Keywords

Acknowledgements

This work was supported by JSPS KAKENHI Grant Numbers JP19K02012, and Kobe University Center for Social Systems Innovation.

Citation

Matsuo, M., Matsuo, T. and Arai, K. (2021), "The influence of an interactive use of management control on individual performance: mediating roles of psychological empowerment and proactive behavior", Journal of Accounting & Organizational Change, Vol. 17 No. 2, pp. 263-281. https://doi.org/10.1108/JAOC-06-2020-0079

Publisher

:

Emerald Publishing Limited

Copyright © 2020, Emerald Publishing Limited

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