2019
DOI: 10.2308/jmar-17-068
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Management Control System Design and Employees' Autonomous Motivation

Abstract: Using an online survey of 468 U.S. employees from diverse industries and professions, we provide empirical evidence that management control system design choices can affect autonomous motivation in employees. Drawing on self-determination theory and the levers of control framework, we predict and find that employee autonomous motivation is positively associated with the use of beliefs control systems and interactive control systems and negatively associated with the use of diagnostic control systems. Moreover,… Show more

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Cited by 23 publications
(9 citation statements)
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“…Similarly, other authors have highlighted its role in restricting risktaking, reducing individual-and team-level creativity, and in triggering discussions that lead to corrective action at best (Henri, 2006). Recently, authors have also argued that excessively using PMSs in a diagnostic way could jeopardize an organization's capacity to innovate (Bedford, 2015;Chen et al, 2020). Building on these studies, it is hypothesized that:…”
Section: Performance Management System Uses and Explorationmentioning
confidence: 99%
“…Similarly, other authors have highlighted its role in restricting risktaking, reducing individual-and team-level creativity, and in triggering discussions that lead to corrective action at best (Henri, 2006). Recently, authors have also argued that excessively using PMSs in a diagnostic way could jeopardize an organization's capacity to innovate (Bedford, 2015;Chen et al, 2020). Building on these studies, it is hypothesized that:…”
Section: Performance Management System Uses and Explorationmentioning
confidence: 99%
“…Online workers have been used in accounting research to study a number of different topics, including management control systems (Chen, Lill, et al 2020), information systems security (Trinkle et al 2014), and nonprofessional investor judgments and decision making (Krische 2019;Rennekamp 2012;Stinson et al 2021). In addition, a vast number of studies in psychology have employed online workers to study various issues, including addiction (Cunningham et al 2017;Strickland and Stoops 2019), personality disorders (Miller et al 2017), and organizational research (Keith et al 2017).…”
Section: Methodsmentioning
confidence: 99%
“…Secondly, past research shows that it is important that employees and leaders internalize the organization's goals in order to become autonomously motivated (Chen et al, 2020). This internalization happens when the organization clearly communicates what is important to them via their statement of purpose and their mission statement, and makes sure that their employees and leaders understand how they can contribute to achieving these objectives (Boswell, 2006;Chen et al, 2020). When individuals internalize organizational goals, they will feel less controlled in their work and more self-regulated, which will result in higher levels of autonomous motivation (Ryan, 1995;Chen et al, 2020).…”
Section: Practical Implicationsmentioning
confidence: 99%
“…This internalization happens when the organization clearly communicates what is important to them via their statement of purpose and their mission statement, and makes sure that their employees and leaders understand how they can contribute to achieving these objectives (Boswell, 2006;Chen et al, 2020). When individuals internalize organizational goals, they will feel less controlled in their work and more self-regulated, which will result in higher levels of autonomous motivation (Ryan, 1995;Chen et al, 2020). Moreover, and in line, past research also shows that strategic impact is positively related to autonomous motivation (De Cooman et al, 2013).…”
Section: Practical Implicationsmentioning
confidence: 99%