Impacts of Supervision, Information and Communication between Management Control and Administrative Management Procedures
Year: 2023
Type: article
Study design: Observational Study
Abstract: Supervision and Information and communication relate to control activities that are incorporated into control processes and operations for the purpose of evaluation and continuous improvement (CGR, 2016). It is an observational study of quantitative approach, causal explanatory level with a probability sample of 120 workers, which evaluate the measurement model and the construct of variables, whose data are analysed with PLS-SEM statistical tests. The measurement model assesses its applicability with the results of the validity and reliability indicators, which are above the threshold of 0.60 and 0.50. The evaluation of the structural model is carried out by means of the Bootstrapping inference statistical analysis. The results show that there are direct and indirect effects of supervision and information and communication of the mediation model, where the total direct effects of managerial control activities and administrative management performance coefficient ?t=0.217 and the total indirect effects are 0.491 and are highly significant.
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4385307686