CAN THE BALANCE OF MANAGEMENT CONTROL IMPROVE PERFORMANCE?
Journal Title: Topics in Economics, Business and Management (EBM) - Year 2017, Vol 1, Issue 1
Abstract
The balance of management control has become more important with the advent of the new control era, but mainstream researches often separate to discuss it. The study analyzes the influence of consistency of management control on performance and finds that consistency between process and social control has a positively impact on organizational performance, consistency between process and cultural control has a positively impact on organizational performance, consistency between output and social control has a positively impact on organizational performance, and consistency between output and cultural control has an inverted U-shaped impact on organizational performance. The findings have important implications for the study of formal and informal management control of Chinese enterprises.
Authors and Affiliations
Liang Wu, Hongjiang Lv
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