Human Aspects of Control

Authors: Phil Kenkel, Oklahoma State University,, and Bill Fitzwater,
Oklahoma State University

Some balance is needed between individual discretion and formalized measures of performance. The greater the professional competence of the manager or staff involved, the more decentralized the decision-making process can be. Therefore, different types of controls are needed at different levels of the organization. Board members and managers must communicate, discuss and attain a high level of commitment to the goals and objectives of the organization. The greater the level of their personal commitment, the higher the organization’s performance tends to be. Second, the purposes of control need to be known by all. It must be emphasized that performance is being monitored to assist in attaining goals, not to place blame. Finally, employees must feel that the manager is honestly seeking their input and that the organization is committed to helping them reach their best capabilities.