This study is focused on how characters of management control system affect organizational climate and the how the relation between those two factors guide performance in different organizations. With four diffent case studies in Taiwan, this study found three types of reaction in management control system, organizational climate and organizational performance: mediator model, moderating model and interactive model. This study showed that the relationship among management control system, organizational climate and performance are not in a given type; there would be various possible mixes in their relationship.
In mediator model, management control system is an important factor to improve performance and the awareness of organizational climate in employee directly affected the guiding effects of management control system to organizational performance. According to the previous finding, an environment makes the employee have better awareness about organizational climate will help managers to reach the performance goals with management control systems. In moderating model, organizational climate moderate the linkeage between managemeant control system and the awareness of performance in employee. It is not ony the factor to adjust effects of management control system but also change managers¡¦ designs of management control system and moderate the relationsip on management control system and performance. Organizational performance could be improved when managers design indicators and controlling mechanism with considered interactive effects in organizational climate.
This study also found that industrial characters will affect operational process of management control system and awareness of organizational climate in employee. Due to professional knowledge is an important factor for employee in service industry to provide servive to their customers, attendance rate and safety of customers are two important indicators to management control system in such industry. According to this reaesch, the case in service industry put more focus on this performance item than the cases in manufacturing industry, so the study found the characters of industrial technology will also a factor to affect the design of management control system
| Identifer | oai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0609112-194429 |
| Date | 09 June 2012 |
| Creators | Tai, Chih-Yen |
| Contributors | Dauw-Song Zhu, Yeun-Wen Chang, Cher-Min Fong, Ruey-Dang Chang, Pei-How Huang |
| Publisher | NSYSU |
| Source Sets | NSYSU Electronic Thesis and Dissertation Archive |
| Language | Cholon |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0609112-194429 |
| Rights | unrestricted, Copyright information available at source archive |
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