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管理控制系统(MCS)已从封闭理性阶段演变到了开放自然阶段,内外环境对MCS的影响越来越大,其中一个重要的研究方向就是环境的不确定性。本文根据权变理论的思想,研究在不确定的环境下,MCS对公司业绩的影响,同时研究了环境不确定性、MCS和公司业绩三者适用于中介模型(mediation model)还是调节模型(moderation model)。本文把环境不确定性分为内外环境不确定性两个维度,把对MCS的使用分为使用强度和使用目的两个维度,用财务指标和非财务指标代表公司业绩。研究发现如下三个方面的内容。①当外部环境不确定性增加时,就会加大对MCS的使用强度,其使用目的主要是协调性的;内部环境不确定性增加时,则会降低对MCS的使用强度,其使用目的主要是控制性的。②通过对MCS合理的使用可以降低管理层决策的不确定性,对MCS的协调性使用而不是控制性使用可以有效提高公司业绩。③MCS在环境不确定性和公司业绩之间起中介作用,即三者关系适用于中介模型而非调节模型。
The management control system (MCS) has evolved from a closed rational phase to an open natural phase, and the influence of the internal and external environment on the MCS has been growing. One of the important research directions is the uncertainty of the environment. According to contingency theory, this paper studies the impact of MCS on firm performance in uncertain environment, and studies whether environmental uncertainty, MCS and company performance apply to mediation model or moderation model ). This paper divides environmental uncertainty into two dimensions of uncertainty of internal and external environment. It divides the use of MCS into two dimensions: strength of use and purpose of use. Financial and non-financial indicators represent company performance. The study found the following three aspects. ① When the external environment uncertainty increases, it will increase the intensity of the use of MCS, the purpose of its use is mainly coordinated; internal uncertainty increases, it will reduce the intensity of the use of MCS, and its main purpose of use It is controllable. ② The reasonable use of MCS can reduce the uncertainty of management decision-making, and the coordinated use of MCS instead of control can effectively improve the performance of the company. ③MCS plays an intermediary role between environmental uncertainty and company performance, that is, the relationship between the three applies to the intermediary model rather than to adjust the model.