IDEAS home Printed from https://ideas.repec.org/a/eme/jaocpp/jaoc-02-2022-0026.html
   My bibliography  Save this article

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

Author

Listed:
  • Vanderlei dos Santos
  • Ilse Maria Beuren

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.

Suggested Citation

  • Vanderlei dos Santos & Ilse Maria Beuren, 2022. "How enabling and coercive control systems influence individuals’ behaviors? Analysis under the lens of construal level theory," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 19(5), pages 667-688, November.
  • Handle: RePEc:eme:jaocpp:jaoc-02-2022-0026
    DOI: 10.1108/JAOC-02-2022-0026
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/JAOC-02-2022-0026/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers

    File URL: https://www.emerald.com/insight/content/doi/10.1108/JAOC-02-2022-0026/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers

    File URL: https://libkey.io/10.1108/JAOC-02-2022-0026?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:jaocpp:jaoc-02-2022-0026. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.