Abstract
Motivated by the importance of the organisational capability of bricolage for non-profit organisations, this study examines the effects of Simons' (1995) beliefs and interactive levers of control (typically referred to as ‘enabling controls’) on non-profits' bricolage behaviour and the effect of bricolage on client performance. Using data from 200 US nonprofits, beliefs and interactive controls are found to be positively associated with bricolage and bricolage positively associated with client performance. Further, bricolage is found to mediate the association between beliefs and interactive controls and performance. The study has implications for the management control system and bricolage literatures and for practice.
| Original language | English |
|---|---|
| Pages (from-to) | 3024-3034 |
| Number of pages | 11 |
| Journal | Accounting & Finance |
| Volume | 65 |
| Issue number | 3 |
| DOIs | |
| Publication status | Published - Sept 2025 |
Bibliographical note
© 2025 The Author(s). Accounting & Finance published by John Wiley & Sons Australia, Ltd on behalf of Accounting and Finance Association of Australia and New Zealand. Version archived for private and non-commercial use with the permission of the author/s and according to publisher conditions. For further rights please contact the publisher.Keywords
- beliefs control
- bricolage
- client performance
- interactive control
- management control systems
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