The relationship between the use of strategic human capital, the design of the Management Control System and organisational performance: an empirical study in the Greek context

Nikolaos G. Theriou, Zeljko Sevic, Dimitrios I. Maditinos and Georgios N. Theriou

International Journal of Economic Policy in Emerging Economies, 2009, vol. 2, issue 3, 202-227

Abstract: This study examines, within the context of Greece, the relationship between the four attributes (importance, behavioural uncertainty, firm specificity and spread) of Strategic Human Capital (SHC), the design/use of Management Control Systems (MCSs) and organisational performance. It utilises both Transaction Cost Economics (TCS) and contingency theory to develop the theoretical background of the study, since both analyse the function of management control. This study extends the model of Widener (2004) a step further by incorporating organisational performance. It supports the proposed model of Widener, by verifying the positive influence of the four components of SHC to the personnel controls and non-traditional results controls and their negative influence on the use of traditional results controls.

Keywords: SHC; strategic human capital; MCS; management control systems; organisational performance; SEM; structural equation modelling; Greece; transaction cost economics; TCS; contingency theory; emerging economies. (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijepee:v:2:y:2009:i:3:p:202-227

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