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
Global Accounting and Organizational Change Conference
Start page
1
End page
23
Total pages
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.
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