The complementarity of control formalization and control flexibility: The contingent effects of competitive turbulence

作者：Feifei Yang, George A. Shinkle, Mirjam Goudsmit · 发表于：Australian Journal of Management · 年份：2022 · DOI：10.1177/03128962211067648 · 被引用次数：9 · 研究领域：Experimental Behavioral Economics Studies、Innovation and Knowledge Management、Accounting and Organizational Management

We examine how the complementarity of control formalization and control flexibility influences organizational performance across contexts of varying competitive turbulence. We build contingency arguments anchored in the efficiency logic of control theory and investigate both the restrictive and facilitative views of control formalization. Our empirical evidence is based on a survey of top executives from 536 organizations across the United States, Australia, China, and Israel. We find that control formalization and control flexibility are complementary in environments of low competitive turbulence. With increasing turbulence, the complementarity diminishes and shifts toward substitutive effects. JEL Classification: L2