Relationship between the interactive use of control systems and the project performance: The moderating effect of uncertainty and equivocality

The impact of control styles and control modes on individual-level outcomes: a first test of the integrated IS project control theory

“…The conceptual distinction between authoritative and enabling control styles (Wiener et al, 2016) shows parallels with the distinction between interactive and diagnostic uses of management control systems, discussed in the management accounting literature (e.g., Bisbe & Otley, 2004;Simons, 1991) and elsewhere (Sakka, Barki, & Côté, 2016). Diagnostic control use is driven by output assessments, identifies and treats issues after they occur, and focuses on corrective control interventions (Sakka, Barki, & Côté, 2013), whereas interactive control use is characterised by regular management interventions in decision processes, and focuses on learning and dealing with uncertainty (Sakka et al, 2013;Simons, 1991).…”

Interactive performance measurement systems, self-profiling, job challenge and individual performance

“…As aforementioned, IPMS allows superiors and subordinates actively to communicate with each other to discuss and debate plans and achievements (Demartini and Mella, 2014;Sakka et al, 2016;Simons, 1990). Although we do not find studies of the relationship between IPMS and self-profiling, both the definition of self-profiling and the pattern of IPMS have the same characteristic of achievement through communication:…”

“…How far an individual goals reflect company performance depends on individual KPI. Some scholars note that IPMS suits conditions of environmental uncertainty (Bisbe and Malagueño, 2009;Bisbe and Otley, 2004;Demartini and Mella, 2014;Moulang, 2013;Sakka et al, 2016;Simons, 1990Simons, , 1991Simons, , 1995Simons, 2000;Webster, 2006;Yuliansyah et al, 2016a;Yuliansyah and Khan, 2015a).…”

“…Furthermore, IPMS motivates workers who face a job challenge (Preenen et al, 2016) because communication and dialogue give job satisfaction and also encourage selfdevelopment, creativity and problem-solving ability (Moulang, 2013). IPMS motivates employees to achieve their targets, gives employees a vote (or at least a voice), promotes positive behaviour personally and on the job and draws attention to issues of strategic uncertainty (Sakka et al, 2016;Simons, 1995). IPMS, says Henri (2006), leads to two-way communication between subordinates and their managers (Henri, 2006):…”

Diagnostics of Projects

“…Let's call the projects having such property projects with the works connected by results (WCR). Let's notice that in the classical mathematical model of the project developed in the fifties in the last century and used until now the concept of result is absent (Sakka et al, 2016). This concept was legibly recorded in the IDEF0 standard which arose later and is intended for the description businessprocesses.…”