摘要
正式与非正式管理控制在企业中同时存在并相辅相成,现有研究孤立地分析两类管理控制,但忽视了二者之间的类型匹配,进而无法展现企业管理控制的全貌。本文基于正式和非正式控制的分类,界定了四类管理控制类型的匹配模式并考察了它们对企业绩效的影响。通过采用多项式回归和响应面分析研究匹配模式后,结果表明:关系监管控制模式对短期绩效具有负向影响,官僚目标控制模式对短期绩效具有U型影响;人际影响控制模式对长期绩效具有倒U型影响,文化熏陶控制模式对长期绩效具有倒U型影响。进一步,本文分析了四类管理控制模式在企业中的发展阶段。该研究结论有助于指导企业选择适宜的管理控制模式实现长短期发展。
Formal and informal management control coexist and complement each other in organizations.Existing studies analyze two types of management control in isolation,but ignore the type matching between them,thus failing to show the whole picture of management control.Based on the classification of formal and informal control,this paper defines four matching models of management control types and examines their impact on firm performance.By using polynomial regression and response surface analysis,the results show that the relationship supervision control pattern has a negative impact on short-term performance,the bureaucratic goal control pattern has a U-shaped impact on short-term performance,the interpersonal influence control pattern has an inverted U-shaped impact on long-term performance,and the cultural influence control pattern has an inverted U-shaped impact on long-term performance.Furthermore,this paper analyzes the development stage of four kinds of management control modes in enterprises.The conclusion of this study is helpful to guide enterprises to choose appropriate management control mode to achieve long-term and short-term development.
作者
吕鸿江
吴亮
赵兴华
LV Hong-jiang;WU Liang;ZHAO Xing-hua(School of Economics and Management,Southeast University,Nanjing 211189,China;School of Management Science and Engineering,Nanjing University of Finance and Economics,Nanjing 210023,China)
出处
《预测》
CSSCI
北大核心
2020年第1期17-25,共9页
Forecasting
基金
国家自然科学基金资助项目(71472036,71872041)
江苏高校哲学社会科学重点资助项目(2017ZDIXM015)。
关键词
正式控制
非正式控制
匹配
绩效
formal control
informal control
matching
performance
