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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

Author

Listed:
  • Nikolaos G. Theriou
  • Zeljko Sevic
  • Dimitrios I. Maditinos
  • Georgios N. Theriou

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.

Suggested Citation

  • Nikolaos G. Theriou & Zeljko Sevic & Dimitrios I. Maditinos & Georgios N. Theriou, 2009. "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," International Journal of Economic Policy in Emerging Economies, Inderscience Enterprises Ltd, vol. 2(3), pages 202-227.
    • Handle: RePEc:ids:ijepee:v:2:y:2009:i:3:p:202-227
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