ERIC Number: EJ1442395
Record Type: Journal
Publication Date: 2024-Jul
Pages: 24
Abstractor: As Provided
ISBN: N/A
ISSN: N/A
EISSN: EISSN-2158-2440
Levers of Control, Counterproductive Work Behavior, and Work Performance: Evidence from Indonesian Higher Education Institutions
Kristin Rosalina; Ruzita Jusoh
SAGE Open, v14 n3 2024
The low academic ranking compared to academicians in other disciplines is a work performance issue encountered by accounting academics, particularly in developing countries such as Indonesia. Besides, executing performance systems as a control mechanism mandated by the government also affected academic counterproductive work behavior (CWB) and performance. However, there is a dearth of empirical verification concerning the connection of control systems to the CWB and the performance of accounting academics. Therefore, building upon the job demands-resources theory, this study examines the association among levers of control as institutional performance mechanisms, CWB, and the work performance of academics. A self-administered online survey was conducted on 238 Indonesian accounting academics. Partial least squares structural equation modeling (PLS-SEM) was utilized to run the analyses. This study's crucial findings depicted the boundaries and interactive control systems as substantial factors to mitigate the tendency of academics to engage in CWB and revealed evidence concerning the negative effect of CWB on work performance. Subsequently, CWB plays a critical role in mediating the positive relationship between those two control systems and performance. The boundaries and interactive levers of control boost performance due to the systems' success in mitigating academics' involvement in CWB. The findings are relevant to higher education top management in aligning management control systems with the proper code of conduct and designing performance systems that enable academic freedom, collegial culture, autonomy, and participation to escalate performance. Shifting the control systems' paradigm toward these characteristics will mitigate academics' CWB and improve their performance.
Descriptors: Foreign Countries, College Faculty, Accounting, Faculty Evaluation, Behavior Problems, School Culture, Social Control, Academic Freedom, Teacher Collaboration, Participative Decision Making
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Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Indonesia
Grant or Contract Numbers: N/A