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首页> 外文期刊>Research Journal of Finance and Accounting >The Role of Management Control and Relationship between Management Control Usage and Planned Change Achievement: An Exploratory Study
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The Role of Management Control and Relationship between Management Control Usage and Planned Change Achievement: An Exploratory Study

机译：管理控制使用与计划变更成果的管理控制和关系的作用：探索性研究

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This paper explores the extent to which managers believe their management control are employed when implementing planned change. Relationships between commonly employed management controls and implementation success are also estimated using data drawn from managers in 22 organizations in Nigeria. Although the relevance of management control to successful change achievement has been conceptually acknowledged, empirical matters such as measuring the contribution of control to effective change implementation lack practical investigation. Results indicated that managers used management control less extensively than other elements of change process, although usage of control increased with implementation. A strong relationship was found between the use of control based on outcomes monitoring and implementation success. However, there was no significant relationship between the uses of behavior based controls and implementation success. Overall, the findings suggest that many organizations may underutilize formal controls, particularly those related to outcomes monitoring, when managing change.
机译：本文探讨了管理人员在实施计划变革时聘请其管理控制的程度。还使用来自尼日利亚22个组织的经理绘制的数据估计了常用管理控制和实施成功之间的关系。虽然管理管制对成功变革成就的相关性已经概念上承认，但衡量控制贡献以有效变革实施的贡献缺乏实际调查。结果表明，管理人员使用的管理控制不如改变过程的其他元素，尽管使用控制增加了。基于结果监测和实施成功的控制之间发现了强有力的关系。然而，基于行为的控制和实施成功之间的用途没有显着的关系。总体而言，调查结果表明，在管理变革时，许多组织可能会减少正式控制，特别是与结果监测有关的组织。

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