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Personnel- and action control in gazelle companies in Sweden
Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.ORCID iD: 0000-0002-9707-7068
Number of Authors: 1
2017 (English)In: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 28, no 1, 107-132 p.Article in journal (Refereed) Published
Abstract [en]

Behavioral accounting theory questions the role of accounting and how accounting constructs can support other organizational activities. This paper examines whether personnel and action controls and the perception of current growth mediate meaningful support of innovative ideas (i.e., innovativeness) on future growth. While some literature has supported innovativeness as a spontaneous process, this paper examines whether innovative ideas are supported by formal behavioral controls on current and future growth. The paper further develops and finds support for the notion that future growth builds on the relative confidence of current growth. This paper uses exploratory factor analysis (EFA) for construct validation and further tests mediation using structural equation modeling and the bootstrapping technique of indirect effects. The model testing is based on a survey conducted in Sweden with key informants from high-growth (i.e., gazelle) companies. A total of 150 usable responses were returned.  The results may stimulate further research as they show that the predefined hypothesis has different direct and indirect roles in the building of future growth.

Place, publisher, year, edition, pages
2017. Vol. 28, no 1, 107-132 p.
Keyword [en]
Action control, personnel control, performance, performance feedback, innovativeness, growth, gazelle
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
URN: urn:nbn:se:ltu:diva-61161DOI: 10.1007/s00187-016-0242-5Scopus ID: 2-s2.0-85008471392OAI: oai:DiVA.org:ltu-61161DiVA: diva2:1058084
Note

Validerad; 2017; Nivå 1; 2017-03-01 (andbra)

Available from: 2016-12-20 Created: 2016-12-20 Last updated: 2017-03-01Bibliographically approved

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Publisher's full textScopusPesämaa2017GazelleCompanies and Management Control. Journal of Management Control

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf