Influence of informal controls on organizational commitment and performance in accounting firms

Abstract

This study aims to analyze the influence of personnel and cultural controls on accounting services firms’ organizational commitment and performance. For this, a survey was conducted with 204 professionals, and the hypotheses were analyzed through structural equation modeling. The results indicate a positive influence of cultural controls on organizational performance. Also, it was observed that informal controls positively impact organizational commitment, which, in turn, affects organizational performance. Organizational commitment was also found to play a partial mediation role in the relationship between cultural controls and organizational performance and a total mediation role in the relationship between personnel controls and organizational performance. These findings contribute to the existing literature by expanding knowledge about informal controls, especially in accounting firms. Moreover, they offer practical insights to managers in these firms, highlighting the importance of informal controls to promote employee engagement and improve organizational performance.