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When employee motivation varies: Agent- and steward-like interpretations of management control.
Ingår i: Interdisciplinary Perspectives on Accounting, Stockholm, 8-11 juli 2015.
Konferensbidrag (övrigt vetenskapligt)abstract
- Research on motivation has concluded how motivation differs on an individual level. However, this idea has failed to penetrate management control research, which pay attention the question of how employees are motivated. This article tries to start fill this gap, by aiming to increase our understanding of restrictions and possibilities with different management controls and their combinations, with respect to their influence on motivation, from a principal-agent and stewardship perspective. Based on a qualitative case study of a small, Swedish manufacturing organization, we find the dimensions of design and use to be relevant to understand dissimilar interpretations of management control from a stewardship and principal-agent perspective.