Connecting Organizational Performance to Action, Results, and Cultural Controls: Findings from a Quantitative Study in the African Managerial Context

Abstract

This study examines the relationship among outcomes, social dynamics, and cultural phenomena related to performance, with a focus on
efficiency, accountability, and innovation within the African management context. A cross-sectional survey research design was used to
collect data from 200 middle managers, finance managers/officers, and departmental heads in universities, banking, and manufacturing
companies in Ghana. In this research, descriptive analysis, correlation analysis, and regression analysis (including Cronbach's alpha and
component analyses) were the statistical methods. The results suggest that output and action controls are positively related to
performance efficiency, while only action controls are positively related to effectiveness. In addition, cultural and practice differences are
breeding creativity, while the action controls serve as means for increased accountability. These findings highlight the inadequacies of
Management Control Systems (MCS) as performance aids, particularly in Africa. That would require that managers and administrators
draw clear lines of demarcation that respect institutional and regional traditions. This study holds great value in the discipline of risk
management, as it introduces new insights from MCS theory in an African context and enhances knowledge regarding how control
systems complement each other to facilitate progress toward sustainable development in developing economies, thereby enhancing
future economic growth.