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.
Keywords:
Management control systems; Job performance; Creativity
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Source: Elaborated by the authors.
Source: Elaborated by the authors.