期刊
JOURNAL OF KNOWLEDGE MANAGEMENT
卷 26, 期 4, 页码 1042-1060出版社
EMERALD GROUP PUBLISHING LTD
DOI: 10.1108/JKM-01-2021-0055
关键词
Cybernetics
The study examines the impact of using the management control system (MCS) on individual performance through organizational learning, with a focus on the moderating effect of feedforward. Results show that MCS use from a cybernetic perspective can contribute to organizational learning, and feedforward can strengthen this relationship. Additionally, organizational learning mediates the relationship between MCS use and individual performance.
Purpose This study aims to empirically examine the effects of using the management control system (MCS) on individual performance mediated by organizational learning. Complementarily, it evaluates the moderating effect of feedforward on the relationship between MCS use and organizational learning. Design/methodology/approach Structural equation modeling and mediation and moderation analyses were used in a sample of 194 managers from Brazilian companies listed in the Exame Magazine's Best and Biggest ranking. Findings The results reveal that using the MCS from a cybernetic perspective contributes to organizational learning, contradicting theoretical arguments and empirical evidence that this hinders learning and that feedforward can strengthen this relationship, as long as it is in line with the way of using the MCS. A mediating effect of organizational learning on the relationship between MCS use and individual performance has also been confirmed. Practical implications The results demonstrate the effects of MCS use on individual performance and organizational learning by taking a taxonomy of cybernetic use and comprehensive MCS use as a basis. The results provide insights to managers by revealing that MCS use not only influences task performance through organizational learning but also tends to generate cooperative, persistent and initiative-taking behaviors. Originality/value The study provides an approach to the behavioral consequences of using the MCS (score-keeping use and comprehensive MCS use) and the role of specific cognitive and motivational mechanisms in individual performance from a multidimensional perspective (task-based, contextual and general).
作者
我是这篇论文的作者
点击您的名字以认领此论文并将其添加到您的个人资料中。
推荐
暂无数据