دانلود رایگان مقاله مطالعه روابط متقابل تعاملی با سیستم کنترل مدیریت

abstract

The use ofmanagement control systems (MCS) is shaped by perceptions of the environment. Next to this traditional view, some studies suggest that MCS use simultaneously shapes environmental perceptions. In other words, there is a reciprocal relationship between MCS use and environmental perceptions. We investigate this relationship in the 2008–2010 economic crisis. This study examines whether the perception of negative external crisis effects affects the interactive use ofMCS on the organizational level. It also explores whether an interactive use of MCS during an economic crisis influences the perception of negative external crisis effects. The direction of causality is difficult to assess from cross-sectional data. Thus, we apply a cross-lagged panel design using data from two (time-lagged) surveys. The results show that perception of negative external crisis effects leads to more interactive use of MCS. Moreover, our findings support a positive effect of the interactive use of MCS on senior managers’ perception of negative external crisis effects. Furthermore, we provide practitioner statements that illustrate the interactive use of MCS in times of economic crisis.

6. Conclusions and directions for future research

This study makes three contributions. First, this study adds to the limited knowledge of organizational responses to externally induced economic crises in management accounting research. By finding a time-lagged increase in the interactive use of MCS, qualitative evidence is supported by a quantitative study. Second, the inverse causal effect of interactively used MCS on the perception of negative external crisis effects is also supported by this study design. Thus, this study contributes to the debate about the causal effect direction between the use of MCS and environmental perceptions (Collins et al., 1997). It confirms that MCS have an effect on managerial perceptions and illustrates the risk of drawing conclusions about causal directions from cross-sectional data. Third, this study responds to calls for longitudinal research in quantitative management studies (Pierce and Aguinis, 2013; Ployhart and Vandenberg, 2010; Van der Stede et al., 2007). In doing so, it introduces CLEM as a method to analyze longitudinal data that has rarely, if at all, been used in survey-based management accounting research