Controlling Effectiveness Model — empirical research results regarding the influence of controlling on organisational performance

Agnieszka Bieńkowska

14 citations0/0 files storedEngineering Management in Production and Services

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Accounting and Organizational Management Management and Organizational Practices Corporate Governance and Management

Abstract

Abstract The article aims to explain how controlling influences an organisation as a whole, considering the job performance of employees and managers. It describes the development and verification of the Controlling Effectiveness Model, which characterises the impact, the place of each variable and the direction of each relationship in the effort to shape organisational performance. The hypothesis was verified with the help of empirical research, which was conducted with 264 organisations operating in Poland. The survey took place in October 2019. The authors of the article used the CAWI method. Efforts had been made to ensure a diversified research sample encompassing various organisational characteristics. The exploratory and confirmatory factor analysis and the sequentially mediated regression model were used to verify the hypothesis. The empirical research allowed confirming a statistically significant indirect impact of the quality of controlling on organisational performance. This relationship depends on the job performance of managers and employees. The analysis of the impact made by controlling on the job performance of employees and managers as we as the organisational performance resulted in a mediation model (the Controlling Effectiveness Model) and confirmed the effect of controlling on organisational performance through the impact on job performance of managers and employees. The article has practical implications. The organisations that decide to implement controlling should focus on the quality of this management support method. It is not enough to simply implement controlling as organisations need to ensure the correct implementation. In this context, it is also relevant to properly shape functional, organisational and instrumental controlling solutions (tailored to the characteristics of the organisation as a whole, as well as to the environmental conditions, under which the organisation operates), which determine the quality of controlling.

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References

1997The balanced scorecard: Translating strategy into action 2003Management control systems design within its organizational context: findings from contingency-based research and directions for the future 2009Measuring Organizational Performance: Towards Methodological Best Practice 1994Human Resource Systems and Sustained Competitive Advantage: A Competency-Based Perspective 1999Performance management: a framework for management control systems research 2008Management control systems as a package—Opportunities, challenges and research directions 2000Why Elephants Gallop: Assessing and Predicting Organizational Performance in Federal Agencies 1994Management control in contemporary organizations: towards a wider framework

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