Management control system and its effect on organizational citizenship behaviour and turnover intention; [System kontroli zarządzania i jego wpływ na zachowanie organizacyjne obywateli oraz ich intencje zakupowe]

• Published in: Polish Journal of Management Studies
• Main Author: Sari R.N.; Zenita R.; Pratadina A.; Omar N.
• Format: Article
• Language: English
• Published: Czestochowa University of Technology 2019
• Online Access: https://www.scopus.com/inward/record.uri?eid=2-s2.0-85069674049&doi=10.17512%2fpjms.2019.19.2.29&partnerID=40&md5=d5922f912a15cf010ef1d9057ad7ad17

To realize the vision and mission of a company, human resources, especially managers have a very important role. Effectiveness, efficiency, and good performance must be owned by managers. Therefore, understanding and controlling the behavior of managers is something that must be done. With this requirement as a formal system in the company, management control systems are functioning to control a wide range of business activities, and it can be used to influence the behavior of managers. Organizational citizenship will encourage managers to do more business and in turn organizational citizenship is expected to reduce negative behaviors of employees such as turnover intention. This study examines: (1) the influence of organizational citizenship, 2) the role of organizational citizenship on turnover intention; and 3) the role of organizational citizenship as a mediating variable in the relationship between management control systems and turnover intention. This study has used the primary data analysis through questionnaire technique and applied descriptive and structural models to examine the relationship between variables. The results show that management control systems have a positive influence on organizational citizenship behavior, while organizational citizenship behavior has a negative influence on turnover intention. Further analysis shows that organizational citizenship behavior controls turnover intention. © 2019, Czestochowa University of Technology. All rights reserved.