2016
DOI: 10.1016/j.rcsar.2015.02.003
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El uso interactivo de la información de control y las respuestas emocionales de los empleados

Abstract: información del artículo Historia del artículo: Recibido el 29 de octubre de 2014 Aceptado el 19 de febrero de 2015 On-line el xxx Códigos JEL: M41 D23 M12 Palabras clave: Sistemas de control de gestión Uso interactivo Experimentos Emociones Rendimientor e s u m e n La literatura contable ha destacado que el uso interactivo de los sistemas de control de gestión genera en los empleados comportamientos proactivos que influyen positivamente en su rendimiento. Sin embargo, los procesos a través de los cuales este … Show more

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Cited by 2 publications
(3 citation statements)
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“…Although middle managers play important roles in forming strategies, initiating changes and generating innovation in organizations (Ahearne et al , 2014; Dutton and Ashford, 1993; Heyden et al , 2017; Nonaka, 1988), few studies have investigated the effect of an interactive use of MCS at the group level (Gómez-Ruiz and Naranjo-Gil, 2014, 2016; Webster, 2006). Using longitudinal, multisource and multilevel survey data, we find that managers’ interactive use of MCS both directly and indirectly enhance subordinates’ performance through psychological empowerment and proactive behaviors.…”
Section: Discussionmentioning
confidence: 99%
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“…Although middle managers play important roles in forming strategies, initiating changes and generating innovation in organizations (Ahearne et al , 2014; Dutton and Ashford, 1993; Heyden et al , 2017; Nonaka, 1988), few studies have investigated the effect of an interactive use of MCS at the group level (Gómez-Ruiz and Naranjo-Gil, 2014, 2016; Webster, 2006). Using longitudinal, multisource and multilevel survey data, we find that managers’ interactive use of MCS both directly and indirectly enhance subordinates’ performance through psychological empowerment and proactive behaviors.…”
Section: Discussionmentioning
confidence: 99%
“…Janke et al (2014) also investigate the role of interactive use of MCS in relation to perceptions of external crisis because the interactive use of MCS is recognized to promote organizational capabilities such as organizational learning, innovativeness and market orientation (Henri, 2006; Widener, 2007). Importantly, Gómez-Ruiz and Naranjo-Gil (2016), using an experimental approach, report that the interactive use of MCS promoted individual performance through emotional responses. Kastberg and Siverbo (2013) also found that some hospitals have adopted the interactive use of MCS for evaluating accomplishments and identifying problems.…”
Section: Literature Review and Hypothesesmentioning
confidence: 99%
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