The Managers- Satisfaction regarding Management Control and Their Managerial Performance
Fornerino, Marianela
The Managers- Satisfaction regarding Management Control and Their Managerial Performance - 2010.
52
In line with the behavioral research approach in management control, this paper suggests the integration of a new variable: the satisfaction of non-opportunistic managers with respect to management control. Adapting results of research in marketing to management control allows us to consider this variable as a partial proxy of the performance of management control. Through a survey (N=155 answers), the authors validate a model integrating the satisfaction of managers as an explanatory variable of their managerial performance. The explanatory power of this link is statistically significant, although weak. These results also suggest very interesting outputs for practitioners, especially about levers that management accountants should privilege in order to optimize the managers- satisfaction and, thus, their managerial performance. These levers have two dimensions: a technical one and a relational one; the former seems to be the most determinant.
The Managers- Satisfaction regarding Management Control and Their Managerial Performance - 2010.
52
In line with the behavioral research approach in management control, this paper suggests the integration of a new variable: the satisfaction of non-opportunistic managers with respect to management control. Adapting results of research in marketing to management control allows us to consider this variable as a partial proxy of the performance of management control. Through a survey (N=155 answers), the authors validate a model integrating the satisfaction of managers as an explanatory variable of their managerial performance. The explanatory power of this link is statistically significant, although weak. These results also suggest very interesting outputs for practitioners, especially about levers that management accountants should privilege in order to optimize the managers- satisfaction and, thus, their managerial performance. These levers have two dimensions: a technical one and a relational one; the former seems to be the most determinant.
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