Ekonomika a management
MODERATING ROLE OF USER EXPERIENCE AND IT RELIABILITY IN CONTROLLING INFLUENCE ON JOB PERFORMANCE AND ORGANIZATIONAL PERFORMANCE
Controlling is a method, which is most often used in contemporary organizations (Bieńkowska & Zgrzywa-Ziemak, 2011; Tworek, 2019c). “Importance of controlling increased sharply” (Guenther, 2013, p. 272), which in practice is confirmed by the growing number of job offers for controllers, and in theory by the number of academic centers dealing with this subject (Schäffer & Binder, 2008). However, it is still considered by many as “a concept that is still subject of many controversies” (Mocanu, 2014, p. 62), and the diversity in the perception of this method is confirmed, among others, by information in the job announcements appearing on the job market (Behringer, 2011). The multi-threaded history of controlling promotes differences in the perception of controlling in the world, as well as the relative diversity of controlling solutions in organizations (e.g. Horvath, 2002).
Jméno a příjmení autora:
Agnieszka Bieńkowska, Katarzyna Tworek, Anna Zabłocka-Kluczka
Controlling, organizational performance, job performance, IT reliability, user experience
DOI (& full text):
Controlling is a method, which is most often used in contemporary organizations. The expectation of improvement of the organization’s results is the most important reason of controlling…více
Controlling is a method, which is most often used in contemporary organizations. The expectation of improvement of the organization’s results is the most important reason of controlling implementation. The relation between controlling use and organizational performance is often taken for granted, however there are no comprehensive research explaining in detail how it affects results of organization functioning. The article attempted to fill in the existing research gap and explain how controlling affects results of organization functioning. The analysis concerned the impact of controlling use on both job performance and organizational performance. Since the job performance in case of controlling is increasingly dependent on the IT solutions, the analysis concerned the impact of IT reliability and User Experience (UX) on the developed model of the controlling influence on organizational performance. In that context the aim of the article was to clarify the mechanism of controlling use influence on organizational performance – considering the mediating role of job performance of employees and moderating role of IT solutions (the impact of UX and IT reliability on the relations between controlling, job performance and organizational performance). Formulated hypotheses were verified empirically on the sample of 637 organizations (349 operating in Poland and 288 operating in Switzerland). The presented results of empirical research allowed for the construction of a mediating model demonstrating the impact of controlling use on both job performance and organizational performance and shown that UX and IT reliability are moderators of the relation between the controlling use and job performance, and the relation between job performance and organizational performance.
Ekonomika a management