Publication: El uso interactivo de la información de control y las respuestas emocionales de los empleados
Authors
Gómez-Ruiz, Laura ; Naranjo-Gil, David
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DOI
https://doi.org/10.1016/j.rcsar.2015.02.003
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info:eu-repo/semantics/article
Description
Abstract
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 uso interactivo influye en el comportamiento de los individuos siguen sin estar identificados. Parte de este vacío en la literatura se puede explicar porque se ha tratado el uso interactivo como un concepto unidimensional. En el presente trabajo se distinguen 5 dimensiones del uso interactivo y se aísla el efecto de una de ellas sobre el comportamiento de los individuos. Analizamos un modelo de mediación que relaciona el uso interactivo con el rendimiento. Las hipótesis del trabajo se analizan con un experimento realizado con 84 estudiantes. Los resultados demuestran que el uso interactivo provoca respuestas emocionales positivas en los individuos, lo que determina cambios en su comportamiento e incide positivamente en su rendimiento
Accounting literature has highlighted that the interactive use of management control systems generates proactive behaviors in employees and increases their performance. Nevertheless, the processes through which the interactive use influences employees’ behavior are still not identified. This gap in the literature can be overcome if researchers do not treat the interactive use concept as one-dimensional. In the present paper the five dimensions of the interactive use of management control systems are identified and the effect of one dimension on individuals’ behavior is examined. We analyze a mediation model that positively relates the interactive use of control information with individuals’ performance. The hypotheses are tested through an experimental study conducted among 84 students. Results show that the interactive use causes emotional responses on individuals that determine positive changes in their level of performance.
Accounting literature has highlighted that the interactive use of management control systems generates proactive behaviors in employees and increases their performance. Nevertheless, the processes through which the interactive use influences employees’ behavior are still not identified. This gap in the literature can be overcome if researchers do not treat the interactive use concept as one-dimensional. In the present paper the five dimensions of the interactive use of management control systems are identified and the effect of one dimension on individuals’ behavior is examined. We analyze a mediation model that positively relates the interactive use of control information with individuals’ performance. The hypotheses are tested through an experimental study conducted among 84 students. Results show that the interactive use causes emotional responses on individuals that determine positive changes in their level of performance.
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