پردازش اطلاعات و کنترل مدیریت: نکاتی درباره بررسی نقش رسانه در کاهش ابهام نقش
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|49506||2006||11 صفحه PDF||سفارش دهید||4857 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Management Accounting Research, Volume 17, Issue 2, June 2006, Pages 187–197
Role ambiguity is problematic for organizations because it leads to various unfavourable personal outcomes (such as stress, lower levels of performance, a desire to leave the job), which are likely to prove dysfunctional. At the same time, role ambiguity may be countered or avoided through the acquisition of ‘clear’ information about expected role behaviours. Information itself is obtained through communication channels or information media, and this paper examines the extent to which the utilisation of information media of both high and low information-carrying capacity for performance evaluation purposes may affect managers’ vulnerability to experiencing role ambiguity. The central argument the paper makes is that role ambiguity will decrease as the manager attaches increasing importance to information media for the purposes of performance evaluation. Findings support this argument for information media of low ‘richness’ (i.e. control reports), but not for information media of high richness (face-to-face, telephone). Overall, the research suggests that exploring the psychology of information processing may help to advance understanding on the role played by information media in the process of management control.