Enabling Bricolage and Client Performance in Non‐Profit Organisations: The Importance of Beliefs and Interactive Controls
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.
Authors
- Lu Jiao (ORCID: https://orcid.org/0000-0002-0312-8830)
- Graeme Harrison (ORCID: https://orcid.org/0000-0002-4915-1024)
- Jinhua Chen (ORCID: https://orcid.org/0000-0003-2270-8248)
Institutions
- Macquarie University (AU)
Publication Details
- Journal
- Accounting and Finance
- Published
- 2025-04-16
- DOI
- https://doi.org/10.1111/acfi.70029
- Citations
- 4
- Primary Topic
- Customer Service Quality and Loyalty
- Type
- article
- Field-Weighted Citation Impact
- 11.05
Funders
- Macquarie University