Managers' trust, reliance on control mechanisms and performance of subordinates

Ekanayake, Samson 2008, Managers' trust, reliance on control mechanisms and performance of subordinates, in GAOC 2008 : Proceedings of the 2008 Global Accounting and Organizational Change Conference, La Trobe University, Melbourne, Vic., pp. 1-23.

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Title Managers' trust, reliance on control mechanisms and performance of subordinates
Author(s) Ekanayake, Samson
Conference name Global Accounting and Organizational Change. Conference (2008 : Melbourne, Victoria)
Conference location Melbourne, Victoria
Conference dates 9-11 July 2008
Title of proceedings GAOC 2008 : Proceedings of the 2008 Global Accounting and Organizational Change Conference
Editor(s) Hoque, Zahirul
Publication date 2008
Conference series Global Accounting and Organizational Change Conference
Start page 1
End page 23
Publisher La Trobe University
Place of publication Melbourne, Vic.
Summary Many organisational scholars claim that interpersonal trust between managers and subordinates will bring about a number of positive organisational outcomes including enhanced job performance in subordinates. Recent management accounting literature implies that the trust's positive effect on performance is achieved by using trust-based controls such as 'social control'. While the former indicates a direct positive relationship between trust and performance, the latter indicates an indirect positive relationship between trust and performance through controls. Whether the trust's relationship with performance is direct or indirect is particularly important issue for management accountants because of the possible implications of the nature of the relationship for the design and exercise of management control in organisations.
ISBN 9781921377402
Language eng
Field of Research 150310 Organisation and Management Theory
HERDC Research category E1 Full written paper - refereed
Copyright notice ©2008, GAOC
Persistent URL http://hdl.handle.net/10536/DRO/DU:30018321

Document type: Conference Paper
Collection: School of Accounting, Economics and Finance
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