Personnel- and action control in gazelle companies in Sweden

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• 作者：Ossi Pesämaa
• 关键词：Management control ; Organizational control ; Personnel control ; Action control ; Gazelle ; Growth
• 刊名：Journal of Management Control
• 出版年：2017
• 出版时间：February 2017
• 年：2017
• 卷：28
• 期：1
• 页码：107-132
• 全文大小：767KB
• 刊物主题：Accounting/Auditing; Organization; Operations Management; Business Taxation/Tax Law; Business Strategy/Leadership;
• 出版者：Springer Berlin Heidelberg
• ISSN：2191-477X
• 卷排序：28

文摘

Behavioral accounting theory questions the role of accounting and how accounting constructs can support other organizational activities. This paper examines whether personnel and action controls and the perception of current growth mediate meaningful support of innovative ideas (i.e., innovativeness) on future growth. While some literature has supported innovativeness as a spontaneous process, this paper examines whether innovative ideas are supported by formal behavioral controls on current and future growth. The paper further develops and finds support for the notion that future growth builds on the relative confidence of current growth. This paper uses exploratory factor analysis for construct validation and further tests mediation using structural equation modeling and the bootstrapping technique of indirect effects. The model testing is based on a survey conducted in Sweden with key informants from high-growth (i.e., gazelle) companies. A total of 150 usable responses were returned. The results may stimulate further research as they show that the predefined hypothesis has different direct and indirect roles in the building of future growth.