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Nondyadic control systems and effort direction effectiveness: Evidence from the public sector
Management Accounting Research ( IF 4.2 ) Pub Date : 2021-09-11 , DOI: 10.1016/j.mar.2021.100769
Roland F. Speklé 1 , Frank H.M. Verbeeten 2 , Sally K. Widener 3
Affiliation  

One of the main themes in the current management control literature is the study of systems of control practices. While several studies have examined pairwise (‘dyadic’) complementarities in control practices to investigate whether a control system exists, control systems may also be comprised of more than two control practices (‘nondyadic systems’). We examine whether organizations use a complementary system of three performance measurement uses to mitigate the control problem of effort direction. We illustrate how a nondyadic control system can be modeled and empirically examined using data from 162 organizational units in the public sector. Our findings are consistent with our hypothesis that operational, incentive-oriented, and exploratory uses of performance information are complementary and combine in a single system in a low contractibility setting. We also show that the intensity of use of this nondyadic control system is significantly correlated with effort direction effectiveness in conditions of low contractibility. In contrast, and consistent with our theory, we find that when contractibility is high, the combination of the three uses of performance measures is not correlated with effort direction. Jointly, our results suggest that multiple performance measurement uses combine as a nondyadic system to guide effort direction in a low contractibility setting, yet not in a high contractibility setting.



中文翻译:

非二元控制系统和努力方向有效性:来自公共部门的证据

当前管理控制文献中的主要主题之一是对控制实践系统的研究。虽然一些研究已经检查了控制实践中的成对(“二元”)互补性以调查控制系统是否存在,但控制系统也可能由两个以上的控制实践(“非二元系统”)组成。我们检查组织是否使用三个绩效衡量用途的补充系统来减轻努力方向的控制问题。我们说明了如何使用来自公共部门 162 个组织单位的数据对非二元控制系统进行建模和实证检验。我们的发现与我们的假设一致,即运营、激励导向、性能信息的探索性使用是互补的,并在低可收缩性设置中结合在单个系统中。我们还表明,在低收缩性条件下,这种非二元控制系统的使用强度与努力方向的有效性显着相关。相比之下,与我们的理论一致,我们发现当可收缩性很高时,三种绩效衡量指标的组合与努力方向无关。共同地,我们的结果表明,在低收缩性设置中,而不是在高收缩性设置中,多种绩效测量使用组合作为一个非二元系统来指导努力方向。我们还表明,在低收缩性条件下,这种非二元控制系统的使用强度与努力方向的有效性显着相关。相比之下,与我们的理论一致,我们发现当可收缩性很高时,三种绩效衡量指标的组合与努力方向无关。共同地,我们的结果表明,在低收缩性设置中,而不是在高收缩性设置中,多种绩效测量使用组合作为一个非二元系统来指导努力方向。我们还表明,在低收缩性条件下,这种非二元控制系统的使用强度与努力方向的有效性显着相关。相比之下,与我们的理论一致,我们发现当可收缩性很高时,三种绩效衡量指标的组合与努力方向无关。共同地,我们的结果表明,在低收缩性设置中,而不是在高收缩性设置中,多种绩效测量使用组合作为一个非二元系统来指导努力方向。

更新日期:2021-09-12
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