The use of management controls to enhance the perception of meaningful work – a systematic literature review and conceptional model development

Janine Burghardt and Klaus Möller

Journal of Accounting Literature, 2023, vol. 45, issue 2, 209-255

Abstract: Purpose - This study examines the relationship between the use of management controls and the perception of meaningful work. Meaningful work is an important driver of individual performance of managers, and employees and can be enabled by sufficient use of management controls. The purpose of this paper is to address this issue. Design/methodology/approach - Based on bibliometric analyses and a structured literature review of academic research studies from the organizational, management and accounting literature, the authors develop a conceptual model of the relationship between the use of management controls and the perception of meaningful work. Findings - First, the authors propose that the use of formal management controls in a system (i.e. the levers of the control framework) is more powerful than using unrelated formal controls only. Second, they suggest that the interaction of a formal control system together with informal controls working as a control package can even stretch the perception of meaningful work. Third, they argue that the intensity of the control use matters to enhance the perception of meaningful work (inverted u-shaped relationship). Originality/value - This study presents the first conceptual model of the relationship between the use of management controls and the perception of meaningful work. It provides valuable implications for practice and future research in the field of performance management.

Keywords: Meaningful work; Control use; Formal and informal controls; Control package; Intensity of control use (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jalpps:jal-07-2022-0073

DOI: 10.1108/JAL-07-2022-0073

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