- مبلغ: ۸۶,۰۰۰ تومان
- مبلغ: ۹۱,۰۰۰ تومان
Our study adds perspective on research into choices in the design of management control systems by examining: (1) how transformational-leadership style influences the choice of the design of a comprehensive performancemeasurement system (PMS) and reward system; (2) how subordinate managers' reliance on broad-scope accounting (BSA) information facilitates their managerial decision-making processes and managerial performance. Our results suggest that transformational-leadership style has a significant positive and direct effect on managerial performance. We find that it has a significant positive and direct effect on the use of BSA information and comprehensive PMS, but has no significant effect on reward systems. We also find that transformationalleadership style has a partial indirect effect on managerial performance via three mediators, namely, comprehensive PMS, reward systems, and BSA information. Our findings shed light on how such mediators intervene in the relationship between transformational-leadership style and managerial performance.
5. Discussion and conclusion
Our study aimed to investigate in a single study the effect of transformational-leadership style on the three MCS design choices, namely comprehensive PMS, reward system, and reliance on BSA information and managerial performance. We note that to date, there are no studies that examine the influence of leadership style on the choices of the three MCS design. Abernethy et al. (2010) examine the influence of leadership style on the choice of PMS design without considering its potential effect on reward system, BSA information and managerial performance. This is despite the recognition of the influence of leadership styles on the use BSA information for managerial attitudes and performance (see Hopwood, 1974; Otley, 1978), and the importance of the interdependency of PMS and reward system (see Widener et al., 2008). Further, while Widener et al. (2008) find a complementarity relations among choice between PMS and reward system, they do not consider the potential effect of the reliance on BSA information and managerial performance. Our study also aimed to address a call by Franco-Santos et al. (2012, p. 96) to conduct more research on the effect of comprehensive PMS on reported performance because “the results of this body of literature are inconclusive.”
Our results demonstrate that a transformational-leadership style has a direct and positive effect on managerial performance. For a MCS, transformational-leadership style positively affects the use of BSA information and comprehensive PMS, but does not affect the reward system. The results suggest that the use of comprehensive PMS for the purpose of the reward system is less important when the transformationalleadership style is employed (Abernethy et al., 2010). Our findings improve understanding of how mediators intervene in the relationship between transformational-leadership style and managerial performance (see Franco-Santos et al., 2012; Hopwood, 1974). Specifically, our supplementary analyses reveal that transformational-leadership style has a partial indirect effect on managerial performance via three mediators: comprehensive PMS, reward system, and BSA information.