اجتماعی سازی و تناسب هدف
ترجمه نشده

اجتماعی سازی و تناسب هدف

عنوان فارسی مقاله: مکانیسم های اجتماعی سازی و تناسب هدف
عنوان انگلیسی مقاله: Socialization mechanisms and goal congruence
مجله/کنفرانس: حسابداری، سازمان ها و جامعه – Accounting, Organizations and Society
رشته های تحصیلی مرتبط: مدیریت
گرایش های تحصیلی مرتبط: مدیریت کسب و کار
کلمات کلیدی فارسی: کنترل مدیریت، مکانیسم های اجتماعی سازی، تناسب هدف، بررسی، مدل معادلات ساختاری
کلمات کلیدی انگلیسی: Management control، Socialization mechanisms، Goal congruence، Survey، Structural equation model
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه: Scopus – Master Journals List – JCR
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.aos.2019.01.004
دانشگاه: Clemson University, USA
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2019
ایمپکت فاکتور: 3.411 در سال 2018
شاخص H_index: 116 در سال 2019
شاخص SJR: 2.036 در سال 2018
شناسه ISSN: 0361-3682
شاخص Quartile (چارک): Q1 در سال 2018
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 18
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: بله
آیا این مقاله مدل مفهومی دارد: ندارد
آیا این مقاله پرسشنامه دارد: ندارد
آیا این مقاله متغیر دارد: دارد
کد محصول: E13682
رفرنس: دارای رفرنس در داخل متن و انتهای مقاله
فهرست انگلیسی مطالب

Abstract


1. Introduction


2. Background information and theoretical development


3. Setting and research methods


4. Analysis and results


5. Conclusion


Acknowledgement


Appendix A. Variable scales


Appendix B. Calculation of dependent variable (goal congruence)


Appendix C.


References

نمونه متن انگلیسی مقاله

Abstract


Firms use performance measures linked to incentives and the evaluation process to motivate and direct employees’ efforts towards goal congruence. In a research setting where the noise in the performance measures hinders such formal linkage, we examine how firms can achieve goal congruence. We first examine the direct relation between employees’ perceptions of the extent to which socialization mechanisms (i.e., perceptions of the extent to which employees perceive that top management communicates core values, supervisors engage in career development mentoring, and employees themselves engage in peer mentoring) are related to goal congruence. Second, we examine the process by which the relationship works. We posit that the relationship works because socialization mechanisms communicate information, which reduces employees’ uncertainty thus increasing their perceptions of career security, and in turn, employees become more attached to the firm and better impound its goals. Using survey data from 354 employees to estimate a structural equation model, our results fail to support a direct association between socialization mechanisms and goal congruence. However, we find an indirect association through employees’ perceptions of career security. We further find that the indirect effect only holds for non-union employees. Interestingly, for union employees, goal congruence is directly facilitated by employees’ perceptions of the extent to which top managers communicate core values.


Introduction


Management control systems (MCS) are mechanisms intended to communicate organizational objectives and motivate employee effort so that the firm can achieve both goal and behavioral congruence. Goal congruence is “agreement by all members of a group on a common set of objectives” while behavioral congruence is “alignment of individual behavior with the best interests of the organization regardless of the individual’s own goals” (Lanen, Anderson, & Maher, 2011, p. 446). Thus, congruence is a two-step process that occurs when employees first understand the importance of goals, and, second, engage in actions to achieve those important goals. The performance measurement system (PMS) is one well-studied control mechanism firms use to achieve congruence. Literature holds that a PMS is a communication tool that translates the firm’s strategy to employees thus clarifying the firm’s objectives and their importance (e.g., Kaplan & Norton, 2001). Furthermore, Feltham and Xie (1994) demonstrate that a first-best solution occurs when a PMS facilitates complete congruence and does not contain noise. Merchant (1982, 43) states that the “focus on measurement and feedback, however, can be seriously misleading. In many circumstances, a control system built around measurement and feedback is not feasible” (see also, e.g., Chenhall, 2007; Platts & Sobotka, 2010). These circumstances include settings where knowledge of the transformation process is unclear and where outcome measures are noisy (Ouchi, 1977; Abernethy & Brownell, 1997).

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