The Effects of Tolerance for Ambiguity and Task Uncertainty on the Balanced and Combined Use of Project Controls

Mika Ylinen and Benita Gullkvist

European Accounting Review, 2012, vol. 21, issue 2, 395-415

Abstract: This study contributes to the literature by examining antecedents to different combinations of management control systems. These combinations include combined use, focusing on the absolute magnitude of the project manager's organic and mechanistic control activities, and the balanced use, that is their relative magnitude. It is proposed that project managers' perceived task uncertainty and tolerance for ambiguity have direct and interaction effects on their balanced and combined use of different combinations of project control. Consistent with the hypotheses, the results show negative relationships between high tolerance for ambiguity and balanced and combined use of organic and mechanistic controls. Further, task uncertainty appears to have a direct, significant negative effect on balanced use, but not on combined use. Furthermore, as proposed, a negative significant interaction effect was found. The results were controlled for project size, project type and level of innovativeness.

Date: 2012
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DOI: 10.1080/09638180.2011.631733

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