The Relationship between Lack of Controllability and Proactive Work Behaviour: An Empirical Analysis of Competing Theoretical Explanations

Accounting and Business Research, Forthcoming

Posted: 21 Aug 2016

See all articles by Michael Burkert

Michael Burkert

University of Fribourg - Department of Business Administration

Franz Michael Fischer

Independent

Florian Hoos

HEC Paris - Accounting and Management Control Department

Karl Schuhmacher

Emory University - Goizueta Business School

Date Written: August 16, 2016

Abstract

The controllability principle suggests evaluating managers solely based on performance measures they can control. In practice, however, companies often disregard this principle. Therefore, our study addresses organisational benefits linked to the lack of controllability in measures used for managers’ performance evaluations. We draw on important case-based findings to establish a positive ‘base relationship’ between lack of controllability and proactive work behaviour. We test this base relationship with a large-scale sample and find that companies encourage higher levels of proactive work behaviour when they rely on less controllable performance measures. Drawing on recent developments in role theory, we advance previous research and extend the base model by including the theoretical construct of flexible role orientation. We examine different mechanisms through which flexible role orientation potentially impacts the base model. Using survey responses from 432 managers, we find evidence for a mediation model as opposed to an interaction model. Specifically, we find that lack of controllability enhances role conflict, which in turn induces more flexible role orientations ultimately resulting in higher levels of proactive work behaviour.

Keywords: Controllability Principle, Management Control Systems, Role Theory, Role Conflict, Flexible Role Orientation, Proactive Work Behaviour

Suggested Citation

Burkert, Michael and Fischer, Franz Michael and Hoos, Florian and Schuhmacher, Karl, The Relationship between Lack of Controllability and Proactive Work Behaviour: An Empirical Analysis of Competing Theoretical Explanations (August 16, 2016). Accounting and Business Research, Forthcoming, Available at SSRN: https://ssrn.com/abstract=2824749

Michael Burkert

University of Fribourg - Department of Business Administration ( email )

Bd. de Pérolles 90
Fribourg
Switzerland

Franz Michael Fischer

Independent ( email )

Florian Hoos

HEC Paris - Accounting and Management Control Department ( email )

Jouy-en-Josas Cedex
France

Karl Schuhmacher (Contact Author)

Emory University - Goizueta Business School ( email )

1300 Clifton Road
Atlanta, GA 30322-2722
United States

Do you have negative results from your research you’d like to share?

Paper statistics

Abstract Views
623
PlumX Metrics