Purpose

This study aims to empirically examine the effects of using the management control system (MCS) on individual performance mediated by organizational learning. Complementarily, it evaluates the moderating effect of feedforward on the relationship between MCS use and organizational learning.

Design/methodology/approach

Structural equation modeling and mediation and moderation analyses were used in a sample of 194 managers from Brazilian companies listed in the Exame Magazine’s “Best and Biggest” ranking.

Findings

The results reveal that using the MCS from a cybernetic perspective contributes to organizational learning, contradicting theoretical arguments and empirical evidence that this hinders learning and that feedforward can strengthen this relationship, as long as it is in line with the way of using the MCS. A mediating effect of organizational learning on the relationship between MCS use and individual performance has also been confirmed.

Practical implications

The results demonstrate the effects of MCS use on individual performance and organizational learning by taking a taxonomy of cybernetic use and comprehensive MCS use as a basis. The results provide insights to managers by revealing that MCS use not only influences task performance through organizational learning but also tends to generate cooperative, persistent and initiative-taking behaviors.

Originality/value

The study provides an approach to the behavioral consequences of using the MCS (score-keeping use and comprehensive MCS use) and the role of specific cognitive and motivational mechanisms in individual performance from a multidimensional perspective (task-based, contextual and general).

中文翻译：

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前馈和组织学习干预下使用管理控制系统对个人绩效的影响

目的

本研究旨在实证检验使用管理控制系统 (MCS) 对组织学习介导的个人绩效的影响。作为补充，它评估了前馈对 MCS 使用和组织学习之间关系的调节作用。

设计/方法/方法

结构方程模型以及中介和调节分析被用于来自Exame 杂志“最佳和最大”排名的巴西公司的 194 名经理的样本。

发现

结果表明，从控制论的角度使用 MCS 有助于组织学习，这与理论论点和经验证据相矛盾，即这会阻碍学习，而前馈可以加强这种关系，只要它符合使用 MCS 的方式。组织学习对 MCS 使用和个人绩效之间关系的中介作用也得到证实。

实际影响

结果通过以控制论使用和综合 MCS 使用分类为基础，证明了 MCS 使用对个人绩效和组织学习的影响。结果通过揭示 MCS 的使用不仅通过组织学习影响任务绩效，而且倾向于产生合作、持久和主动采取的行为，从而为管理者提供了见解。

原创性/价值

该研究从多维角度（基于任务、上下文和一般）提供了一种使用 MCS（记分使用和综合 MCS 使用）的行为后果以及特定认知和动机机制在个人表现中的作用的方法。