Moderation of organizational culture in the relationship between formal controls and intrinsic motivation
Keywords:
Formal controls; organizational culture; intrinsic motivation; family business.
Abstract
Research aims to invest the influence of formal controls on intrinsic motivation moderated by organizational culture in a family business. For this purpose, a survey was carried out with the participation of 102 employees. The data were analyzed using structural equation modeling, based on the estimation of partial least squares. The results reveal that formal controls positively influence intrinsic motivation and that organizational culture moderates the relationship between formal controls and intrinsic motivation. In addition, it was observed that organizational culture positively influences intrinsic motivation. These findings contribute to the literature by suggesting that the use of action and results controls allow the standardization of tasks, and in conjunction with a flexible organizational culture, which excels in working together, generates intrinsic motivation in employees, which is beneficial performance of family businesses. Also, the research has practical implications by revealing that the action and result controls are important for the family management to establish the lines of work, deadlines for carrying out the tasks, and monitor the results.
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References
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SIEGER, P.; BERNHARD, F.; FREY, U. Affective commitment and job satisfaction among non-family employees: Investigating the roles of justice perceptions and psychological ownership. Journal of Family Business Strategy, v. 2, n. 2, p. 78-89, 2011. https://doi.org/10.1016/j.jfbs.2011.03.003
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AMABILE, T. M. Motivational synergy: Toward new conceptualizations of intrinsic and extrinsic motivation in the workplace. Human resource management review, v. 3, n. 3, p. 185-201, 1993. https://doi.org/10.1016/1053-4822(93)90012-S
BARNETT, Tim; KELLERMANNS, Franz W. Are we family and are we treated as family? Nonfamily employees’ perceptions of justice in the family firm. Entrepreneurship Theory and Practice, v. 30, n. 6, p. 837-854, 2006. https://doi.org/10.1111/j.1540-6520.2006.00155.x.
BATTAGLIA, M. Purposive sample. In P. J. Lavrakas (Ed.), Encyclopedia of survey research methods (pp. 645-647). Thousand Oaks, SAGE Publications, 2008. https://doi.org/10.4135/9781412963947.n419.
BEDFORD, D. S.; BISBE, J.; SWEENEY, B. Performance measurement systems as generators of cognitive conflict in ambidextrous firms. Accounting, Organizations and Society, v. 72, p. 21-37, 2019. https://doi.org/10.1016/j.aos.2018.05.010.
BORTOLUZZI, D.A.; LUNKES, R.J.; SANTOS, E.A.D.; MENDES, A.C.A. Effect of online hotel reviews on the relationship between defender and prospector strategies and management controls, International Journal of Contemporary Hospitality Management, v. 13, n 12, p. 3721-3745, 2020. https://doi.org/10.1108/IJCHM-04-2020-0297
CARMON, A. F.; MILLER, A. N.; RAILE, A. N.; ROERS, M. M. Fusing family and firm: Employee perceptions of perceived homophily, organizational justice, organizational identification, and organizational commitment in family businesses. Journal of Family Business Strategy, v. 1, n. 4, p. 210-223, 2010. https://doi.org/10.1016/j.jfbs.2010.10.003
CROSON, R.; GNEEZY, U. Gender differences in preferences. Journal of Economic literature, v. 47, n. 2, p. 448-74, 2009. https://doi.org/10.1257/jel.47.2.448
DENISON, D.; LIEF, C.; WARD, J. L. Culture in family-owned enterprises: Recognizing and leveraging unique strengths. Family Business Review, v. 17, n. 1, p. 61-70, 2004. https://doi.org/10.1111/j.1741-6248.2004.00004.x
DILLMAN, D. A.; SMYTH, J. D.; CRISTIAN, L. M. “Internet, Phone, Mail, and Mixed-Mode Surveys: The Tailored Design Method”, 4th ed., Wiley, New York, NY, 2014.
DONNELLY, A.; KENNEDY, F. A.; WIDENER, S. K. Insights into the Relationships between Personnel Control, Action Control, and Intrinsic Motivation. Action Control, and Intrinsic Motivation (June 30, 2018), 2018. http://dx.doi.org/10.2139/ssrn.3233064
GOEBEL, S.; WEIßENBERGER, B. E. The relationship between informal controls, ethical work climates, and organizational performance. Journal of business ethics, v. 141, n. 3, p. 505-528, 2017. https://doi.org/10.1007/s10551-015-2700-7
GOMEZ-CONDE, J. LUNKES, R. J.; ROSA, F. S. Environmental innovation practices and operational performance. Accounting, Auditing & Accountability Journal, 2019. https://doi.org/10.1108/AAAJ-01-2018-3327
GUIDICE, R. M.; MERO, N. P.; GREENE, J. V. Perceptions of accountability in family business: Using accountability theory to understand differences between family and nonfamily executives. Journal of Family Business Strategy, v. 4, n. 4, p. 233-244, 2013. https://doi.org/10.1016/j.jfbs.2013.09.001
HAIR JR, J. F.; HULT, G. T. M.; RINGLE, C.; SARSTEDT, M. A primer on partial least squares structural equation modeling (PLS-SEM). Sage publications, 2016.
HAIR Jr, J. F.; SARSTEDT, M.; RINGLE, C. M.; GUDERGAN, S. P. Advanced issues in partial least squares structural equation modeling. California, Sage publications, 2017.
HAUSTEIN, E.; LUTHER, R.; SCHUSTER, P. Management control systems in innovation companies: A literature based framework. Journal of Management Control, v. 24, n. 4, p. 343-382, 2014. https://doi.org/10.1007/s00187-014-0187-5
HENRI, J. F. (2006). Organizational culture and performance measurement systems. Accounting, organizations and society, v. 31, n. 1, p. 77-103, 2006. https://doi.org/10.1016/j.aos.2004.10.003
KARATEPE, O. M.; TEKINKUS, M. The effects of work‐family conflict, emotional exhaustion, and intrinsic motivation on job outcomes of front‐line employees. International Journal of Bank Marketing, 2006. https://doi.org/10.1108/02652320610659021
KAVESKI, I. D. S.; BEUREN, I. M. “Influência da Motivação Intrínseca e da Cultura Organizacional no Comprometimento Afetivo em Empresas Familiares: Controles Formais e Informais como Mediadores”. XIX USP International Conference in Accounting, 2019.
KLEINE, C.; WEIßENBERGER, B. E. Leadership impact on organizational commitment: The mediating role of management control systems choice. Journal of Management Control, v. 24, n. 3, p. 241-266, 2014. https://doi.org/10.1007/s00187-013-0181-3.
KUNZ, J.; LINDER, S. Organizational control and work effort–another look at the interplay of rewards and motivation. European Accounting Review, v. 21, n. 3, p. 591-621, 2012. https://doi.org/10.1080/09638180.2012.684498
LANGFIELD-SMITH, K. Management control systems and strategy: a critical review. Accounting, organizations and society, v. 22, n. 2, p. 207-232, 1997. https://doi.org/10.1016/S0361-3682(95)00040-2
LEAL-RODRÍGUEZ, A. L.; ALBORT-MORANT, G; MARTELO-LANDROGUEZ, S. Links between entrepreneurial culture, innovation, and performance: The moderating role of family firms. International Entrepreneurship and Management Journal, v. 13, n. 3, p. 819-835, 2017. https://doi.org/10.1007/s11365-016-0426-3
LONG, C. P. To control and build trust: How managers use organizational controls and trust-building activities to motivate subordinate cooperation. Accounting, Organizations and Society, v. 70, p. 69-91, 2018. https://doi.org/10.1016/j.aos.2018.05.006
LÓPEZ, M. C. P.; MIRANDA, M. E. G.; ARGENTE-LINARES, E.; LÓPEZ-SÁNCHEZ, L. The internationalisation of Spanish family firms through business groups: Factors affecting the profitability, and the moderating effect of the family nature of the Spanish business. Revista de Contabilidad-Spanish Accounting Review, v. 21, n. 1, p. 82-90, 2018. https://doi.org/10.1016/j.rcsar.2017.09.002
MALMI, T.; BROWN, D. A. Management control systems as a package—Opportunities, challenges and research directions. Management accounting research, v. 19, n. 4, p. 287-300, 2008. https://doi.org/10.1016/j.mar.2008.09.003
MATHERNE, C.; WATERWALL, B.; RING, J. K.; CREDO, K. Beyond organizational identification: The legitimization and robustness of family identification in the family firm. Journal of Family Business Strategy, v. 8, n. 3, p. 170-184, 2017. https://doi.org/10.1016/j.jfbs.2017.08.001
MENGES, J. I.; TUSSING, D. V.; WIHLER, A.; GRANT, A. M When job performance is all relative: How family motivation energizes effort and compensates for intrinsic motivation. Academy of Management Journal, v. 60, n. 2, p. 695-719, 2017. https://doi.org/10.5465/amj.2014.0898
MERCHANT, K. A.; VAN DER STEDE, W. A. Management control systems: performance measurement, evaluation and incentives. Pearson Education, 2007.
MONTEIRO, J. J.; BEUREN, I. M. Efeitos do debate do sistema de mensuração de desempenho e do conflito cognitivo na inovação ambidestra. Revista de Contabilidade e Organizações, v. 14, p. e170418-e170418, 2020. https://doi.org/10.11606/issn.1982-6486.rco.2020.170418
MONTEIRO, J. J.; GASPARETTO, V.; LUNKES, R. J. Influência da gestão familiar na estrutura de capital. Revista Pensamento Contemporâneo em Administração, v. 13, n. 2, p. 1-17, 2019. https://doi.org/10.12712/rpca.v13i2.28146
MONTEIRO, J. J.; RENGEL, R.; LUNKES, R. J.; LAVARDA, C. E. F. (2020). Efeito da participação orçamentária no desempenho gerencial mediado pela satisfação no trabalho e justiça procedimental. Advances in Scientific and Applied Accounting, v. 1, n. 1, p. 206-226, 2021. https://doi.org/10.14392/asaa.2020130311
MUCCI, D. M.; FREZATTI, F. (2017). “De que forma os gestores percebem as críticas ao orçamento empresarial?”. Revista Universo Contábil, v. 13, n. 4, p. 127-154, 2017. https://doi.org/10.4270/ruc.2017429
OUCHI, W. Teoria Z - como as empresas podem enfrentar o desafio japonês. Fundo educativo brasileiro, São Paulo, 1982.
REGINATO, L.; GUERREIRO, R. "Relationships between environment, culture and management control systems". International Journal of Organizational Analysis, v. 21, n. 2, p. 219-240, 2013. https://doi.org/10.1108/IJOA-02-2011-0477
RHOADES, L.; EISENBERGER, R. Perceived organizational support: a review of the literature. Journal of applied psychology, v. 87, n. 4, p. 698, 2002. https://doi.org/10.1037/0021-9010.87.4.698
SEGURA, L. C.; FORMIGONI, H. Influência do controle e da gestão familiar no endividamento das empresas abertas brasileiras: um estudo quantitativo. Brazilian Business Review, v. 11, n. 6, p. 51-76, 2014. http://dx.doi.org/10.15728/bbr.2014.11.6.3
SIEGER, P.; BERNHARD, F.; FREY, U. Affective commitment and job satisfaction among non-family employees: Investigating the roles of justice perceptions and psychological ownership. Journal of Family Business Strategy, v. 2, n. 2, p. 78-89, 2011. https://doi.org/10.1016/j.jfbs.2011.03.003
SONGINI, L.; GNAN, L.; MALMI, T. The role and impact of accounting in family business. Journal of Family Business Strategy, v. 4, n. 2, p. 71-83, 2013. https://doi.org/10.1016/j.jfbs.2013.04.002
SONGINI, L.; GNAN, L. Family involvement and agency cost control mechanisms in family small and medium‐sized enterprises. Journal of Small Business Management, v. 53, n. 3, p. 748-779, 2015. https://doi.org/10.1111/jsbm.12085
SONGINI, L.; MORELLI, C.; VOLA, P. Managerial Control Systems in Family Business: State of the Art. In Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research (pp. 193-220), 2018. Emerald Publishing Limited. https://doi.org/10.1108/S1479-351220180000033008
SPRINKLE, G. B. Perspectives on experimental research in managerial accounting. Accounting, Organizations and Society, v. 28, n. 2-3, p. 287-318, 2003. https://doi.org/10.1016/S0361-3682(01)00058-7
SUTTON, N. C.; BROWN, D. A. The illusion of no control: Management control systems facilitating autonomous motivation in university research. Accounting & Finance, v. 56, n. 2, p. 577-604, 2016. https://doi.org/10.1111/acfi.12099
SKUDIENE, V.; AURUSKEVICIENE, V. The contribution of corporate social responsibility to internal employee motivation. Baltic journal of management. v. 7, n. 1, p. 49-67, 2012. doi.org/10.1108/17465261211197421
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Published
2023-02-10
How to Cite
Monteiro, J. J., Antonini Bortoluzzi, D., & João Lunkes , R. (2023). Moderation of organizational culture in the relationship between formal controls and intrinsic motivation. Enfoque: Reflexão Contábil, 42(1), 119-132. https://doi.org/10.4025/enfoque.v42i1.58319
Section
Original Articles
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