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Article
Publication date: 8 June 2023

Markus Brenner, Andreas Wald and Ronald Gleich

Process orientation is important for improving organizational performance. The process view is considered a key enabler of digital transformation, and thus management control…

Abstract

Purpose

Process orientation is important for improving organizational performance. The process view is considered a key enabler of digital transformation, and thus management control systems (MCS) are expected to incorporate this view. However, the existing body of knowledge is fragmented, as different process approaches are often considered independently following a reductionist view of control practices. This paper aims to provide recommendations for further research as well as guidance for practice by a systematic review of the state of research of MC for process orientation. It is based on both a comprehensive view to MC using an MCS package approach and a comprehensive view of process orientation.

Design/methodology/approach

A systematic literature review addressing major types of process orientation approaches was performed by applying the comprehensive MC framework of Malmi and Brown. The results were synthesized and propositions were developed.

Findings

All components of the MC framework, as well as MCS packages, are highly relevant for process orientation. Propositions regarding configurations of MC for process orientation show directions for future research. However, comprehensive considerations of packages and of individual components, especially cultural controls, remain scarce in the literature.

Originality/value

To the best of the authors‘ knowledge, this paper is the first of its kind to provide a comprehensive, structured overview of MC for process orientation, applying a nonreductionist view, based on an MCS Package approach, and consolidating the so far fragmented view of different process approaches.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 8 August 2022

Saroja Wanigasekara, Muhammad Ali, Erica Lynn French and Marzena Baker

Research suggests that engaging in networking behaviors can affect individual work outcomes. However, relatively less is known about how internal versus external networking…

Abstract

Purpose

Research suggests that engaging in networking behaviors can affect individual work outcomes. However, relatively less is known about how internal versus external networking behaviors influence work outcomes, and whether gender moderates these relationships. Drawing on social capital theory and social role theory, the authors propose a positive relationship between employees' internal and external networking behaviors and their work outcomes (job commitment and career success), and the moderating effect of gender. The authors also explore employee preference in networking.

Design/methodology/approach

Based on a sequential mixed-method research design with a four-month time lag, Study 1 data on networking behaviors and employee outcomes were collected via a survey of middle managers and their supervisors from 10 private sector organizations in Sri Lanka. Study 2 data were collected via interviews from a sample of those middle managers and their supervisors.

Findings

Study 1 findings indicate a positive relationship between internal networking behaviors and job commitment, and external networking behaviors and career success. The authors also found that internal networking behaviors enhance job commitment. Study 2 findings indicate men and women network differently and benefit differently from that networking but achieve equitable workplace benefits.

Originality/value

This study provides pioneering evidence that internal networking behaviors enhance job commitment among women. It appears that past research did not test the moderating effect of gender for internal versus external networking behaviors separately. Moreover, this study refines the evidence that internal and external networking behaviors differentially impact employee outcomes and explains the processes through a qualitative inquiry.

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