任务不确定性对管理控制系统的影响及其作用机理——基于在中国国有大型铁路施工企业的实地研究

Impact and Mechanism of Task Uncertainty on Management Control System:Based on a Field Study on China's State-owned Large Railway Construction Enterprises

本研究通过在中国国有大型铁路施工企业的实地研究,通过深度访谈和定向调查两个阶段的递进研究,比较充分地探讨了任务不确定性对控制方式、进而对控制绩效的影响及其作用机理。研究表明:总体来看,建筑业有比较"模糊"的任务特征,各种控制方式都有不同程度的使用。具体而言,当面临"常规的"任务时,四种控制方式都对控制绩效有显著为正的影响;当任务不确定性较低(特别是例外事件少)时,正式的控制方式(行为控制和结果控制)对控制绩效有显著为正的影响;随着例外事件变多,非正式的控制方式(人员控制和过程控制)将产生更显著的效用。

Based on a field study on China's state-owned large railway construction enterprises,by the progressive study through two stages of depth interview and subjects-oriented survey,this paper fully explores the impact and mechanism of task uncertainty on control forms,and thus on control performance.The results show that: Overall,construction industry has 'fuzzy' task characteristics,and various control forms have been used to varying degrees in the industry.Specifically,when faced with 'routine' tasks,all the four control forms contribute to control performance;when task uncertainty is low(particularly exceptions are few),formal controls(both behavior and accounting controls) are positively related to control performance;when exceptions become more,informal controls(both personnel and process controls) will have more significant effect.