1,435
Views
20
CrossRef citations to date
0
Altmetric
Original Articles

The moderating role of leadership in the relationship between management control and business excellence

, &
Pages 591-611 | Published online: 28 Jun 2012

References

  • Abernethy , M. A. , Bouwens , J. and Van Lent , L. 2010 . Leadership and control system design . Management Accounting Research , 21 ( 1 ) : 2 – 16 .
  • Aguinis , H. and Pierce , C. A. 2008 . Enhancing the relevance of organizational behavior by embracing performance management research . Journal of Organizational Behavior , 29 ( 1 ) : 139 – 145 .
  • Anthony , R. N. 1988 . The management control function , Boston , MA : The Harvard Business School Press .
  • Anthony , R. N. and Govindarajan , V. 2003 . Management control systems , Boston , MA : McGraw-Hill .
  • Armstrong , C. and Guimaraes , T. 1998 . Empirically testing the impact of change management effectiveness on company performance . European Journal of Innovation Management , 1 ( 2 ) : 74 – 84 .
  • Avolio , B. J. 1999 . Full leadership development: Building the vital forces in organizations , Thousand Oaks , CA : Sage Publications .
  • Avolio , B. J. and Bass , B. M. 2002 . Developing potential across a full range of leadership , Mahwah , NJ : Lawrence Erlbaum Associates .
  • Balbastre-Benavent , F. and Canet-Giner , M. T. 2011 . The strategy formation process in the EFQM excellence model: A critical review and new perspectives . Total Quality Management & Business Excellence , 22 ( 7 ) : 727 – 742 .
  • Bass , B. M. 1985 . Leadership and performance beyond expectations , New York , NY : Free .
  • Bass , B. M. and Avolio , B. J. 1989 . Manual for the multifactor leadership questionnaire , Palo Alto , CA : Consulting Psychologists Press .
  • Bass , B. M. , Avolio , B. J. , Jung , D. I. and Berson , Y. 2003 . Predicting unit performance by assessing transformational and transactional leadership . Journal of Applied Psychology , 88 ( 2 ) : 207 – 218 .
  • Bisbe , J. , Batista-Foguet , J.-M. and Chenhall , R. 2007 . Defining management accounting constructs: A methodological note on the risks of conceptual misspecification . Accounting, Organizations and Society , 32 ( 7–8 ) : 789 – 820 .
  • Bommer , W. H. , Rich , G. A. and Rubin , R. S. 2005 . Changing attitudes about change: Longitudinal effects of transformational leader behavior on employee cynicism about organizational change . Journal of Organizational Behaviour , 26 ( 7 ) : 733 – 753 .
  • Brown , M. S. and Benson , J. K. 2005 . Managing to overload? Work overload and performance appraisal processes . Group & Organization Management , 30 ( 1 ) : 99 – 124 .
  • Burns , J. and Vaivio , J. 2001 . Management accounting change . Management Accounting Research , 12 ( 4 ) : 389 – 402 .
  • Cardy , R. L. and Dobbins , G. H. 2005 . “ Performance management ” . In In Blackwell encyclopedic dictionary of human resource management , Edited by: Peters , L. , Green , C. R. and Youngblood , S. 255 – 256 . Oxford : Blackwell .
  • Cohen , J. 1992 . A power primer . Psychological Bulletin , 112 ( 1 ) : 155 – 159 .
  • Dean , T. and Wellman , M. 1991 . Planning & control , New York , NY : Morgan Kaufmann .
  • Deluga , R. J. 1998 . Leader–member exchange quality and effectiveness ratings: The role of subordinate–supervisor conscientiousness similarity . Group & Organization Management , 23 ( 2 ) : 189 – 216 .
  • Den Hartog , D. N. , Koopman , P. L. and Konrad , E. 1999 . National culture and leadership profiles in Europe: Some results from the GLOBE study . European Journal of Work & Organizational Psychology , 8 ( 4 ) : 503 – 520 .
  • Den Hartog , D. N. , Van Muijen , J. J. and Koopman , P. L. 1997 . Transactional versus transformational leadership: An analysis of the MLQ . Journal of Occupational & Organizational Psychology , 70 ( 1 ) : 19 – 34 .
  • Downs , C. W. and Hazen , M. D. 1977 . A factor analytic study of communication satisfaction . Journal of Business Communication , 14 ( 3 ) : 63 – 73 .
  • Fandray , D. 2001 . The new thinking in performance appraisals . Workforce , 80 ( 5 ) : 36 – 39 .
  • Flynn , N. 2007 . Public sector management , London : Sage .
  • Ford , M. W. and Greer , B. M. 2005 . The relationship between management control system usage and planned change achievement: An exploratory study . Journal of Change Management , 5 ( 1 ) : 29 – 46 .
  • Forman, J., & Argenti, P.A. (2005). How corporate communication influences strategy implementation, reputation and the corporate brand: An exploratory qualitative study. Corporate Reputation Review, 8(3), 245–264.
  • Garengo , P. , Biazzo , S. and Betitci , U. S. 2005 . Performance measurement systems in SMEs: A review for a research agenda . International Journal of Management Reviews , 7 ( 1 ) : 25 – 47 .
  • Hall , M. 2008 . The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance . Accounting, Organizations and Society , 33 ( 2/3 ) : 141 – 163 .
  • Hardjono, T.W., Ten Have, S., & Ten Have, W. (1996). The European way to excellence. London: European Quality Publications.
  • Hartmann , F. , Naranjo-Gil , D. and Perego , P. 2010 . The effects of leadership styles and use of performance measures on managerial work-related attitudes . European Accounting Review , 19 ( 2 ) : 275 – 310 .
  • Hertenstein , J. H. and Platt , M. B. 2000 . Performance measures and management control . New Product Development Accounting Horizons , 14 ( 3 ) : 303 – 323 .
  • Howell , J. M. and Avolio , B. J. 1993 . Transformational leadership, transactional leadership, locus of control, and support for innovation: Key predictors of consolidated-business-unit performance . Journal of Applied Psychology , 78 ( 6 ) : 891 – 902 .
  • Hyvönen , J. 2007 . Strategy, performance measurement techniques and information technology of the firm and their links to organizational performance . Management Accounting Research , 18 ( 3 ) : 343 – 366 .
  • Ittner , C. D. 2008 . Does measuring intangibles for management purposes improve performance? A review of the evidence . Accounting & Business Research , 38 ( 3 ) : 261 – 272 .
  • Kaplan , R. S. and Norton , D. P. 1996 . Using the balanced scorecard as a strategic management system . Harvard Business Review , 74 ( 1 ) : 75 – 85 .
  • Kline , P. 1986 . A handbook of test construction: Introduction to psychometric design , London : Methuen .
  • Kueng , P. , Meier , A. and Wettstein , T. 2001 . Performance measurement systems must be engineered . Communications of the Association for Information Systems , 7 ( 3 ) : 1 – 27 .
  • Landy , F. J. , Farr , J. L. and Jacobs , R. R. 1982 . Utility concepts in performance measurement . Organizational Behavior & Human Performance , 30 ( 1 ) : 15 – 40 .
  • Li , M. and Ye , L. R. 1999 . Information technology and firm performance: Linking with environmental, strategic and managerial contexts . Information Management , 35 ( 1 ) : 43 – 51 .
  • Luft , J. and Shields , M. D. 2003 . Mapping management accounting: Graphics and guidelines for theory-consistent empirical research . Accounting, Organizations and Society , 28 ( 2 ) : 169 – 249 .
  • Maish , A. M. 1979 . A user's behaviour towards his MIS . MIS Quarterly , 3 ( 1 ) : 39 – 52 .
  • Merchant , K. and Otley , D. T. 2006 . “ A review of the literature on control and accountability ” . In Handbook of management accounting research , Edited by: Chapman , C. S. , Hopwood , A. and Shields , M. D. 785 – 802 . London : Elsevier .
  • Neely , A. D. 2005 . The evolution of performance measurement research. Developments in the last decade and a research agenda for the next . International Journal of Opererations and Production Management , 25 ( 12 ) : 1264 – 1277 .
  • Neely , A. D. , Adams , C. and Kennerley , M. 2002 . The performance prism: The scorecard for measuring and managing business success , London : Financial Times Prentice Hall .
  • Neely , A. D. , Franco-Santos , M. , Kennerley , M. , Micheli , P. , Martinez , V. , Mason , S. and …, Gray , D. 2007 . Towards a definition of a business performance measurement system . International Journal of Opererations and Production Management , 27 ( 8 ) : 784 – 801 .
  • Neely , A. D. , Gregory , M. and Platts , K. 1995 . Performance measurement system design: A literature review and research agenda . International Journal of Operations & Production Management , 15 ( 4 ) : 80 – 116 .
  • Nemanich , L. A. and Keller , R. T. 2007 . Transformational leadership in an acquisition: A field study of employees . Leadership Quarterly , 18 ( 1 ) : 49 – 68 .
  • Nunnally , J. C. 1967 . Psychometric theory , New York , NY : McGraw-Hill .
  • Oakland , J. 2011 . Leadership and policy deployment: The backbone of TQM . Total Quality Management & Business Excellence , 22 ( 5 ) : 517 – 534 .
  • O'Sullivan , D. and Abela , A. V. 2007 . Marketing performance measurement ability and firm performance . Journal of Marketing , 71 ( 2 ) : 79 – 93 .
  • Patterson , M. G. , West , M. A. , Shackleton , V. J. , Dawson , J. F. , Lawthom , R. , Maitlis , S. and … Wallace , A. M. 2005 . Validating the organizational climate measure: Links to managerial practices, productivity and innovation . Journal of Organizational Behaviour , 26 ( 4 ) : 379 – 408 .
  • Postmes , T. , Tanis , M. and De Wit , B. 2001 . Communication and commitment in organizations: A social identity approach . Group Processes & Intergroup Relations , 4 ( 3 ) : 227 – 246 .
  • Rusjan , B. 2005 . Usefulness of the EFQM excellence model: Theoretical explanation of some conceptual and methodological issues . Total Quality Management & Business Excellence , 16 ( 3 ) : 363 – 380 .
  • Scharmer , C. O. 2007 . Theory U, leading from the future as it emerges , Cambridge : SOL .
  • Simons , R. 1995 . Levers of control , Boston , MA : Harvard Business School Press .
  • Smith , B. N. , Montagno , R. V. and Kuzmenko , T. N. 2004 . Transformational and servant leadership: Content and contextual comparisons . Journal of Leadership & Organisational Studies , 10 ( 4 ) : 80 – 91 .
  • Soltania , E. , Singhb , A. , Liaoa , Y.-Y. and Wang , W.-Y. 2010 . The rhetoric and reality of ‘process control’ in organisational environments with a TQM orientation: The managers’ view . Total Quality Management and Business Excellence , 21 ( 1 ) : 67 – 77 .
  • Ten Have, S., Ten Have, W., Stevens, F., Van der Elst, M., & Pol-Coyne, F. (2003). Key management models. London: Financial Times Prentice Hall.
  • Torkzadeh , G. and Doll , W. J. 1999 . The development of a tool for measuring the perceived impact of information technology on work . Omega – International Journal of Management Systems , 27 ( 3 ) : 327 – 339 .
  • Widener , S. K. 2007 . An empirical analysis of the levers of control framework . Accounting, Organizations and Society , 32 ( 1 ) : 757 – 788 .
  • Yukl , G. 1999 . An evaluation of conceptual weaknesses in transformational and charismatic leadership theories . Leadership Quarterly , 10 ( 1 ) : 285 – 305 .
  • Zhang , X. , Cao , Q. and Tjosvold , D. 2011 . Linking transformational leadership and team performance: A conflict management approach . Journal of Management Studies , 48 ( 7 ) : 1586 – 1612 .
  • Zhu , W. , Avolio , B. J. , Riggio , R. E. and Sosik , J. J. 2011 . The effect of authentic transformational leadership on follower and group ethics . Leadership Quarterly , 22 ( 5 ) : 801 – 818 .

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.