Enterprise Social Media and Control System Design

31 Pages Posted: 18 Aug 2017 Last revised: 6 Dec 2017

See all articles by Peter Gordon Roetzel

Peter Gordon Roetzel

University of Stuttgart; University of Applied Sciences Aschaffenburg

Dennis Fehrenbacher

Department of Accounting, Monash Business School, Monash University

Date Written: August 16, 2017

Abstract

We explore the question of whether control system design changes with the use of Enterprise Social Media (ESM). Although frameworks have been developed to conceptualize what types of behavior are enabled through ESM in organizations, ESM has been rarely considered as phenomenon that may change how control systems in organizations are configured. We provide arguments and empirical evidence regarding whether ESM use is associated with aspects of control system design. The aspects of the control system that we focus on are extent of subjectivity in performance evaluation (SPE), performance-based pay (PBP), and control aspects that form an organizational climate (OC). Our results show significant positive relationships between the use of ESM and SPE and the use of ESM and PBP. Some aspects that form an OC show positive, others show negative relationships with the use of ESM. Implications are discussed.

Keywords: control system design, enterprise social media, subjective performance evaluation

Suggested Citation

Roetzel, Peter Gordon and Fehrenbacher, Dennis, Enterprise Social Media and Control System Design (August 16, 2017). AAA 2018 Management Accounting Section (MAS) Meeting, Available at SSRN: https://ssrn.com/abstract=3020463

Peter Gordon Roetzel

University of Stuttgart ( email )

Keplerstra├če 17
D-70174 Stuttgart
Germany

University of Applied Sciences Aschaffenburg ( email )

Germany

Dennis Fehrenbacher (Contact Author)

Department of Accounting, Monash Business School, Monash University ( email )

H3.43, Building H, Level 3
Monash University Caulfiled
Melbourne, VIC 3145
Australia

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