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工作重塑:探究其对管理控制系统赋能使用和员工结果的影响

Job Crafting: Investigating Its Influence on Enabling Use of a Management Control System and Employee Outcomes

Accounting Horizons · 2025
被引 0
人大 BABS 3

中文导读

基于工作要求-资源模型和调查数据,发现赋能型控制系统的使用会促进员工工作重塑,进而降低员工行为犬儒主义并提高个人绩效,且个体特征会调节这一关系。

Abstract

SYNOPSIS This study contributes to the management control literature by examining job crafting as a mediating mechanism linking the enabling use of control systems to employee outcomes. Although traditional views of management control systems suggest a tradeoff between costs and incentives, recent research highlights the broader role of management control systems in shaping employee well being and performance. Drawing on the Job Demands-Resources model and survey data, our findings indicate that use of enabling control systems is positively related to job crafting, which in turn is associated with lower employee behavioral cynicism and higher individual performance. Job crafting partially mediates these relationships, offering insight into how control systems shape employee behavior. We also identify significant boundary conditions based on individual characteristics that moderate the relationship between enabling control and job crafting. These findings underscore the benefits of enabling work environments while highlighting that employees differ in their responsiveness to such systems. Data Availability: Data are available upon request. JEL Classifications: M41; M49.

管理控制工作重塑员工行为组织行为