How enabling and coercive control systems influence individuals’ behaviors? Analysis under the lens of construal level theory

Vanderlei dos Santos and Ilse Maria Beuren

Journal of Accounting & Organizational Change, 2022, vol. 19, issue 5, 667-688

Abstract: Purpose - This stud aims to analyze the influence that the enabling and coercive management control systems (MCS) have on the individuals’ mental representations and their commitment to goals, satisfaction with the system and perceived organizational support. Under the lens of the construal level theory (CLT), it is assumed that: individuals exhibit more positive behaviors when the MCS is enabling rather than coercive; the effects of MCS on the behavior of individuals are explained by the way they mentally represent events; and these effects are intensified or mitigated according to the psychological distance. Design/methodology/approach - The predictions were tested in an experiment with 131 undergraduate students, assuming a company that decides to implement a performance measurement system. Findings - The results show that enabling MCS are interpreted more abstractly (high level of construction) and coercive MCS are represented more concretely (low level of construction). Furthermore, enabling systems lead to more positive behaviors (commitment to goals and perceived organizational support) than coercive ones, however, the satisfaction with the MCS is affected by both depending on psychological distance. Originality/value - The CLT allowed broadening the understanding of the effects of enabling and coercive controls on individuals’ behavior, by assuming that mental representation can explain individuals’ behaviors. To the best of the authors’ knowledge, this study is the first to point out that temporal distance can attenuate the negative effects of coercive MCS on satisfaction with the system.

Keywords: Management control systems; Performance measurement system; Psychological distance; Construal level; Commitment to goals; Satisfaction with the MCS; Perceived organizational support (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-02-2022-0026

DOI: 10.1108/JAOC-02-2022-0026

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