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Article
Publication date: 8 January 2025

Lisseth Vasquez-Peñaloza, Maria Jesus Sánchez-Expósito and Laura Gomez-Ruiz

This study aims to explore the influence of management control on the performance of teams with surface levels of social diversity.

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Abstract

Purpose

This study aims to explore the influence of management control on the performance of teams with surface levels of social diversity.

Design/methodology/approach

Under the categorization-elaboration model perspective, an integrative literature review was conducted. Selecting articles published in the Scopus and Web of Science databases until 2023 and with the terms about gender diversity, age diversity, racial diversity and team performance, obtaining 122 documents. Results were analyzed in a matrix under the criteria of social diversity as a principal variable and examined the effects on team performance. Subsequently, it is synthesized according to the social diversity dimension and then integrated into an analysis with conceptual perspectives from management control systems.

Findings

The main negative effects of surface-level social diversity on team performance arise from stereotypical perceptions and social biases about differences in gender, age and race, affecting team members’ interactions. This scenario is related to the causes of the need for management control in the absence of direction, motivation problems and personal limitations, so control systems associated with possible solutions to improve group performance are proposed.

Originality/value

To the authors’ knowledge, this work opens the discussion on the influence of management control on the performance of teams with social diversity. Demographic changes require new perspectives for team management, from management control providing a way to guide socially diverse team behaviors to desired team performance.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

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Book part
Publication date: 9 May 2014

Laura Gómez-Ruiz and David Naranjo-Gil

Team performance frequently is not reached because of motivation losses. The individual identified motivation best fits in team contexts. However, management control systems…

Abstract

Purpose

Team performance frequently is not reached because of motivation losses. The individual identified motivation best fits in team contexts. However, management control systems research has mainly focused on the external motivation. This chapter analyses how identified motivation and team performance can be enhanced through the interactive use of management control systems and the team identity.

Methodology

An experimental study is conducted among 144 postgraduate students. We manipulate the interactive use of management control systems and the team identity. We controlled its effects on team members’ motivation and performance.

Findings

The results show an indirect effect of the interactive control systems on team performance via team members’ identified motivation. Furthermore, the effect of team identity on team performance is also mediated by the identified motivation.

Practical implications

Managers can increase employees’ motivation by using the control information interactively. Controls focused on socialisation processes and shared values best fit with collaborative environments.

Originality/value of chapter

The results provide empirical support for the recent calls about the effect of interactive control systems at individual levels. Despite the considerable attention to the relation between the design of management control systems and team performance, this chapter provides empirical evidence of the positive relation between the style of use of management control systems and individual behaviour in team-based settings.

Details

Performance Measurement and Management Control: Behavioral Implications and Human Actions
Type: Book
ISBN: 978-1-78350-378-0

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Book part
Publication date: 9 May 2014

Abstract

Details

Performance Measurement and Management Control: Behavioral Implications and Human Actions
Type: Book
ISBN: 978-1-78350-378-0

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