MANAGEMENT CONTROL SYSTEMS AND TEAM EFFECTIVENESS: THE INTERVENING EFFECTS OF INFORMATION SHARING AND ORGANIZATIONAL IDENTIFICATION
Keywords:Management Control System, Information Sharing, Team Effectiveness, Organizational Identification
Objective: The objective of this work was to verify the Management Control Systems (MCS's) influence on team effectiveness as moderated by organizational identification and mediated by information sharing.
Method: Quantitative research performed via survey, which was administered to 105 professionals at a military hospital located in the center-west region of Brazil, was performed. Structural equation modelling was used for analysis.
Results/Discussion: The results showed that the formal and informal characteristics of MCSs have a positive and significant influence on team effectiveness and that the relationship between the MCS and information sharing is moderated by organizational identification. However, the existence of a significant relationship between MCSs and team effectiveness was not mediated by information sharing.
Contributions: The hospital managers must pay attention to the types of MCS, as they are associated with individuals' attitudes and behaviours, which are reflected in organizational outcomes.
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