Table 1. Identity-fit support mechanisms... | Emerald Publishing

Table 1.

Identity-fit support mechanisms

Support mechanism	Explanation	Authors
Organizational level
Diagnostic control use	Diagnostic controls guide behaviors and provide feedback to facilitate employee learning (single loop). They are intended to give employees structure that influence feelings of competence. Thereby, the use of diagnostic controls reduces role ambiguity by setting clear goals	Marginson et al. (2014), Speklé et al. (2017), Simons (1995)
Interactive control use	Interactive control use expands opportunity-seeking and learning throughout the organization and helps to reduce role ambiguity through face-to-face interactions (double loop) and encourage discussion and debate	Byrne and Pierce (2018), Marginson et al. (2014), Simons (1995), Widener (2007)
Boundary control use	Boundary controls provide structure and set requirements on management accountants behavior to focus the attention to critical operations which prevent overloaded expectations regarding their role	Adler and Chen (2011), Byrne and Pierce (2018)
Beliefs control use	Beliefs controls signal core values to management accountants, in order to inspire and motivate them to take initiative in searching for opportunities, making decisions and devising solutions to problems consistent with the organization’s values and encourage self-determination	Deci (1971), Mundy (2010), Simons (1995)
Organizational structure	Continuum from mechanic to organic structures whereas mechanistic structures are characterized by centralized decision making and authority. Organic structures are characterized by decentralized decision making, flexibility and self-determination	Bedford et al. (2016), Covin et al. (2001), Deci (1971), Lepistö et al. (2018)
Job clarity	Clear expectations about tasks have an important impact on individual identities. A balance towards the desired identity is mostly regulated by upper echelons that need to clarify and legitimize the tasks of the management accountant	Byrne and Pierce (2018), Gartenberg et al. (2019), Goretzki et al. (2013), Järvinen (2009)
Group level
Group culture	Co-worker related norms are most effective to influence employees’ actions. The culture within organizational groups is especially important as norms within groups tend to govern behavior, attitudes and the emotional dimensions of work	Byrne and Pierce (2007), Kahn (1990), Lepistö et al. (2018), May et al. (2004)
Leader-member relationship quality (LMX)	Individuals feel safer to engage themselves more fully, try out novel ways of doing things, discuss mistakes and learn from these behaviors when they are in supportive relationship with their supervisors	Byrne and Pierce (2018), Goretzki and Messner (2019), May et al. (2004)
Psychological safety	Psychological safety is defined as the feeling to be able to show oneself without fear of negative consequences to self-image, status, or career (in a group)	Ashford et al. (1998), Edmondson (1999), Kahn (1990), May et al. (2004), Morales and Lambert (2013)

Support mechanism	Explanation	Authors
Organizational level
Diagnostic control use	Diagnostic controls guide behaviors and provide feedback to facilitate employee learning (single loop). They are intended to give employees structure that influence feelings of competence. Thereby, the use of diagnostic controls reduces role ambiguity by setting clear goals	Marginson et al. (2014), Speklé et al. (2017), Simons (1995)
Interactive control use	Interactive control use expands opportunity-seeking and learning throughout the organization and helps to reduce role ambiguity through face-to-face interactions (double loop) and encourage discussion and debate	Byrne and Pierce (2018), Marginson et al. (2014), Simons (1995), Widener (2007)
Boundary control use	Boundary controls provide structure and set requirements on management accountants behavior to focus the attention to critical operations which prevent overloaded expectations regarding their role	Adler and Chen (2011), Byrne and Pierce (2018)
Beliefs control use	Beliefs controls signal core values to management accountants, in order to inspire and motivate them to take initiative in searching for opportunities, making decisions and devising solutions to problems consistent with the organization’s values and encourage self-determination	Deci (1971), Mundy (2010), Simons (1995)
Organizational structure	Continuum from mechanic to organic structures whereas mechanistic structures are characterized by centralized decision making and authority. Organic structures are characterized by decentralized decision making, flexibility and self-determination	Bedford et al. (2016), Covin et al. (2001), Deci (1971), Lepistö et al. (2018)
Job clarity	Clear expectations about tasks have an important impact on individual identities. A balance towards the desired identity is mostly regulated by upper echelons that need to clarify and legitimize the tasks of the management accountant	Byrne and Pierce (2018), Gartenberg et al. (2019), Goretzki et al. (2013), Järvinen (2009)
Group level
Group culture	Co-worker related norms are most effective to influence employees’ actions. The culture within organizational groups is especially important as norms within groups tend to govern behavior, attitudes and the emotional dimensions of work	Byrne and Pierce (2007), Kahn (1990), Lepistö et al. (2018), May et al. (2004)
Leader-member relationship quality (LMX)	Individuals feel safer to engage themselves more fully, try out novel ways of doing things, discuss mistakes and learn from these behaviors when they are in supportive relationship with their supervisors	Byrne and Pierce (2018), Goretzki and Messner (2019), May et al. (2004)
Psychological safety	Psychological safety is defined as the feeling to be able to show oneself without fear of negative consequences to self-image, status, or career (in a group)	Ashford et al. (1998), Edmondson (1999), Kahn (1990), May et al. (2004), Morales and Lambert (2013)

Source: Authors’ own création