مقاله انگلیسی رایگان در مورد تاثير سبک رهبری و سیستم کنترل مديريت بر عملکرد مديريت (الزویر)

Research acknowledges that leadership style can influence a firm’s strategic priorities and implementation of formal control systems (e.g. Abernethy, Bouwens, & van Lent, 2010; Menguc, Auh, & Shih, 2007); firm innovation and creativity (e.g. García-Morales, Jiménez-Barrionuevo, & Gutiérrez-Gutiérrez, 2012; Gumusluoglu & Ilsev, 2009; Jung, 2001; Jung, Chow, & Wu, 2003; Jung, Wu, & Chow, 2008); and organizational and team performance (e.g. Braun, Peus, Weisweiler, & Frey, 2013; Birasnav, 2014; Waldman & Yammarino, 1999). Our study continues this line of research by examining the influence of leadership style on the choices in the design of management control systems (MCS), and the effect of this design on managerial performance. An MCS provides a means of gathering and processing information to assist managers in planning, control, and performance evaluation throughout the organization. The information generated by an MCS serves two main purposes: decision-influencing and decision-facilitating (Baiman, 1982; Narayanan & Davila, 1998). In an MCS’s decision-influencing role, information is used for performance evaluation and motivational purposes. In contrast, in its decision-facilitating role, information is used for enhancing managerial decision making.