Influence of management control systems and creativity on job performance

Abstract This study analyzes the influence of managerial control systems (MCS) on job performance, mediated by individual creativity. Simons’s (1995) four levers of control were considered: belief systems, boundary systems, interactive control systems, and diagnostic control systems. A survey was conducted with industrial companies considered to be innovative in Brazil, obtaining 126 valid responses. The results of the structural equation modeling indicated a significantly different relationship between MCS and individual creativity. Some positively influence belief systems and interactive control systems, while others negatively influence diagnostic control systems. It was also found that belief systems positively influence job performance, partly mediated by individual creativity. These results denote the importance of MCS to stimulate managers’ individual creativity, to assist in tasks carried out in the organization and, to increase job performance. The study concludes that belief systems, interactive control systems, and diagnostic control systems influence individual creativity, just as creativity influences job performance. In addition, the non-significance of the relationship between boundary systems and individual creativity deserves further research.摘要 本研究旨在分析管理控制系统（Managerial Control Systems, MCS）对工作绩效的影响，并以个体创造力为中介变量。本研究采用西蒙斯（Simons, 1995）提出的四大控制杠杆：信念系统、边界系统、互动控制系统与诊断控制系统。研究针对巴西境内的创新型工业企业开展问卷调查，最终回收126份有效回复。结构方程模型分析结果表明，管理控制系统与个体创造力之间存在显著的差异化关联：部分控制杠杆维度对信念系统与互动控制系统具有正向影响，另有部分维度则对诊断控制系统产生负向影响。研究还发现，信念系统对工作绩效具有正向作用，且该影响部分通过个体创造力实现中介传导。上述研究结果凸显了管理控制系统在激发管理者个体创造力、支撑组织内部任务开展以及提升工作绩效方面的重要意义。本研究最终得出结论：信念系统、互动控制系统与诊断控制系统均会对个体创造力产生影响，而个体创造力同样会作用于工作绩效。此外，边界系统与个体创造力之间的关联未达到显著性水平，该结论有待后续研究进一步验证。