Manager Participation in Management Control and Managerial Performance: A New Approach

Combining behavioural and relational management control research streams, this article reports on a model explaining the level of managerial performance achieved through manager participation in management control processes, tested with a sample of 157 managers. This model benefits from extant research findings pertaining to knowledge management. Manager participation has two dimensions: (1) the manager's contribution to management control and (2) the use of the information emanating from the management accountant. The results indicate that the relevance of the information provided by the management accountant and the manager's use of this information mediate the influence of the manager's contribution to managerial performance.