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

Institutions

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

Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

Enabling Bricolage and Client Performance in Non‐Profit Organisations: The Importance of Beliefs and Interactive Controls

Lu Jiao, Graeme Harrison, Jinhua Chen
4 citations
Accounting and Finance
Customer Service Quality and Loyalty
11.05
article

Enabling Bricolage and Client Performance in Non‐Profit Organisations: The Importance of Beliefs and Interactive Controls

Lu Jiao, Graeme Harrison, Jinhua Chen
article en
4 citations

Abstract

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.

Accounting and FinanceVol. 65(3)
Macquarie University (AU)
Macquarie University
Openalex Percentile: Top 2%
Customer Service Quality and Loyalty
11.05
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.

Enabling Bricolage and Client Performance in Non‐Profit Organisations: The Importance of Beliefs and Interactive Controls — Lu Jiao, Graeme Harrison, et al. · Accounting and Finance (2025) | TGRS Research Map | TGRS