Enabling Bricolage and Client Performance in Non‐Profit Organisations: The Importance of Beliefs and Interactive Controls

Graeme Harrison, Lu Jiao and Jinhua Chen

Accounting and Finance, 2025, vol. 65, issue 3, 3024-3034

Abstract: Motivated by the importance of the organisational capability of bricolage for non‐profit organisations, this study examines the effects of Simons' (1995) beliefs and interactive levers of control (typically referred to as ‘enabling controls’) on non‐profits' bricolage behaviour and the effect of bricolage on client performance. Using data from 200 US nonprofits, beliefs and interactive controls are found to be positively associated with bricolage and bricolage positively associated with client performance. Further, bricolage is found to mediate the association between beliefs and interactive controls and performance. The study has implications for the management control system and bricolage literatures and for practice.

Date: 2025
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