Nondyadic control systems and effort direction effectiveness: Evidence from the public sector

نویسندگان

چکیده

One of the main themes in current management control literature is study systems practices. While several studies have examined pairwise (‘dyadic’) complementarities practices to investigate whether a system exists, may also be comprised more than two (‘nondyadic systems’). We examine organizations use complementary three performance measurement uses mitigate problem effort direction. illustrate how nondyadic can modeled and empirically using data from 162 organizational units public sector. Our findings are consistent with our hypothesis that operational, incentive-oriented, exploratory information combine single low contractibility setting. show intensity this significantly correlated direction effectiveness conditions contractibility. In contrast, theory, we find when high, combination measures not Jointly, results suggest multiple as guide setting, yet high

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ژورنال

عنوان ژورنال: Management Accounting Research

سال: 2022

ISSN: ['1096-1224', '1044-5005']

DOI: https://doi.org/10.1016/j.mar.2021.100769