Articlediamond2021

Moderating Role of User Experience and IT Reliability in Controlling Influence on Job Performance and Organizational Performance

Agnieszka Bieńkowska · Katarzyna Tworek · Anna Zabłocka-Kluczka

10 citations0/0 files storedE+M Ekonomie a Management

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Accounting and Organizational Management Information Technology Governance and Strategy Corporate Governance and Management

Abstract

Controlling is a method, which is most often used in contemporary organizations. The expectation of improvement of the organization’s results is the most important reason of controlling implementation. The relation between controlling use and organizational performance is often taken for granted, however there are no comprehensive research explaining in detail how it affects results of organization functioning. The article attempted to fill in the existing research gap and explain how controlling affects results of organization functioning. The analysis concerned the impact of controlling use on both job performance and organizational performance. Since the job performance in case of controlling is increasingly dependent on the IT solutions, the analysis concerned the impact of IT reliability and User Experience (UX) on the developed model of the controlling influence on organizational performance. In that context the aim of the article was to clarify the mechanism of controlling use influence on organizational performance – considering the mediating role of job performance of employees and moderating role of IT solutions (the impact of UX and IT reliability on the relations between controlling, job performance and organizational performance). Formulated hypotheses were verified empirically on the sample of 637 organizations (349 operating in Poland and 288 operating in Switzerland). The presented results of empirical research allowed for the construction of a mediating model demonstrating the impact of controlling use on both job performance and organizational performance and shown that UX and IT reliability are moderators of the relation between the controlling use and job performance, and the relation between job performance and organizational performance.

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1997The balanced scorecard: Translating strategy into action 1995Task-Technology Fit and Individual Performance 2006Antecedents and consequences of employee engagement 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 2001THE EFFECTS OF EMPLOYEE SATISFACTION, ORGANIZATIONAL CITIZENSHIP BEHAVIOR, AND TURNOVER ON ORGANIZATIONAL EFFECTIVENESS: A UNIT‐LEVEL, LONGITUDINAL STUDY

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