Management control systems and stress: a cross-discipline field experiment
Management accounting research has shown that management control systems in companies and other organizations have become more complex. They measure performance on more objects, with new and more measurements and they provide information more frequent and quicker. In addition, management control systems are used on lower levels in organizations.
Simultaneously, research in social medicine has shown a clear association between psychosocial factors in the organization, stress, and performance.
This cross-discipline project combines these two fields of research. The purpose of the project is-through a field experiment in a manufacturing company-to explain how management control system design affects psychosocial factors in the organization, stress, and performance.
This is important becasue management control systems are used for planning and evaluation of work. Hence, they can be expected to influence the psychosocial factors in the organization that are associated with negative stress reactions, work-related unhealth, and performance outcomes