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The effects of interactive control system and team identity on team performance: An experimental study

Performance Measurement and Management Control: Behavioral Implications and Human Actions

ISBN: 978-1-78350-377-3, eISBN: 978-1-78350-378-0

Publication date: 9 May 2014

Abstract

Purpose

Team performance frequently is not reached because of motivation losses. The individual identified motivation best fits in team contexts. However, management control systems research has mainly focused on the external motivation. This chapter analyses how identified motivation and team performance can be enhanced through the interactive use of management control systems and the team identity.

Methodology

An experimental study is conducted among 144 postgraduate students. We manipulate the interactive use of management control systems and the team identity. We controlled its effects on team members’ motivation and performance.

Findings

The results show an indirect effect of the interactive control systems on team performance via team members’ identified motivation. Furthermore, the effect of team identity on team performance is also mediated by the identified motivation.

Practical implications

Managers can increase employees’ motivation by using the control information interactively. Controls focused on socialisation processes and shared values best fit with collaborative environments.

Originality/value of chapter

The results provide empirical support for the recent calls about the effect of interactive control systems at individual levels. Despite the considerable attention to the relation between the design of management control systems and team performance, this chapter provides empirical evidence of the positive relation between the style of use of management control systems and individual behaviour in team-based settings.

Keywords

Acknowledgements

Acknowledgements

We acknowledge the many comments from the participants of the 34th European Accounting Association Annual Congress, the 7th International Meeting on Experimental and Behavioral Economics, the European Accounting Association 28th Doctoral Colloquium in Accounting and the 7th Conference on Performance Measurement and Management Control.

This chapter was supported from the Andalusia Regional Government (project SEJ-4124) and the Spanish Ministry of Education and Science (project ECO2011-24613).

Citation

Gómez-Ruiz, L. and Naranjo-Gil, D. (2014), "The effects of interactive control system and team identity on team performance: An experimental study", Performance Measurement and Management Control: Behavioral Implications and Human Actions (Studies in Managerial and Financial Accounting, Vol. 28), Emerald Group Publishing Limited, Leeds, pp. 155-176. https://doi.org/10.1108/S1479-351220140000028014

Publisher

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Emerald Group Publishing Limited

Copyright © 2014 Emerald Group Publishing Limited