Work

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

Year: 2025

Type: article

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.

Source: Accounting and Finance

DOI: 10.1111/acfi.70029

Authors: Graeme Harrison, Lu Jiao, Jinhua Chen

Institution: Macquarie University

Language: English

Topic: Accounting and Organizational Management

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

Estimated APC paid: $3,470

Funder: Macquarie University