search query: @indexterm management control / total: 580
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| Author: | Hartmann, F. Slapnicar, S. |
| Title: | How formal performance evaluation affects trust between superior and subordinate managers |
| Journal: | Accounting, Organizations and Society
2009 : AUG/OCT, VOL. 34: 6-7 p. 722-737 |
| Index terms: | trust performance appraisal managers management control organizational performance |
| Language: | eng |
| Abstract: | The role of interpersonal trust in the design and functioning of formal control systems for collaborative settings is an important question in the control literature. In this study, it is argued that subordinate's trust in the superior depends on the formality of the performance evaluation procedure and that this relationship is mediated by managerial perceptions of justice and feedback. The predictions are supported by the findings. It is also found that formality matters more for trust formation for those managers that are in functions with less contractible outputs. |
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