Configuring a profile-deviation-analysis to statistical test complementarity effects from balanced management control systems in a configurational fit approach

摘要

This paper develops novel test formulas able to test performance effects from balancing control forms in management control systems using the notion of complementarity. Extant research has underlined the importance of researching and understanding complementarity effects stemming from multiple control forms—i.e., management control systems. In configurations of management controls, a number of control forms work interdependently. In some cases, these interdependencies produce complementarity effects, which previous literature has not captured in full, as synergy effects from interdependencies in configurations are often treated implicitly or tested too reductionistic. Previously used statistical test techniques and formulas have not been fully developed to test performance effects using a configurational fit approach that accounts for complementarity effects from balancing multiple control forms and roles of management accountants (finance functions). In configurations of management control systems, control forms and/or roles of management accountants can be balanced to fit local optima for each control form, and simultaneously fitting the distance, i.e. balance, to other control forms/roles, in which the latter can produce complementarity effects. This balance type of complementarity is a subset of the broader notion of complementarity. To move research forward, new formulas are developed that is suited to testing complementarity effects from balancing management control forms. In this way, the black box of how configurations of control forms produce performance is being opened, yet not completely, to better examine how they collectively produce performance. The developed test formulas are illustrated using survey-data on whether multiple roles of management accountants can affect performance in a complementing manner given the strategy of the company they serve.