Trust and management control system: a study on meta-sinthetic interactions
Autor(a) principal: | |
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Data de Publicação: | 2017 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | REAd (Porto Alegre. Online) |
Texto Completo: | https://seer.ufrgs.br/index.php/read/article/view/62764 |
Resumo: | Management accounting has been associated to the institutionalization of trust inside organizations. Trust allows the implementation of systems which grant freedom to choose without trying to process more information about the world than it ought to be done. (TOMKINS, 2001). Regarding such aspects, this paper questions: how have previous studies been relating trust and Management Control Systems (MCS) towards reaching organizational objectives? To achieve this, we object to examine the role of trust in Management Control System, and its relation with organizational objectives, according to Hoon’s (2014) methodology, which allow the construction of a theory based on primary case studies. On developing the methodology four causal networks have been examined on selected studies: institutions, Management Control Systems, trust and organizational objectives. The institutions represent the effective background of the case studies, specially as a series of habits, rules, routines and procedures; the approaches regarding management control systems include budget and performance evaluation; in relation to trust, previous studies have primarily discussed it through contract, communication and competence approaches; and, as to organizational objectives, changes on current systems, focus on performance and business risk reduction are tackled. Feedback, however, was dealt with after achieving objectives, when management incorporates trust on personnel relationships – the primary step towards goals and objectives. |
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Trust and management control system: a study on meta-sinthetic interactionsTrustCase studyMeta-synthesisManagement Control SystemsManagement accounting has been associated to the institutionalization of trust inside organizations. Trust allows the implementation of systems which grant freedom to choose without trying to process more information about the world than it ought to be done. (TOMKINS, 2001). Regarding such aspects, this paper questions: how have previous studies been relating trust and Management Control Systems (MCS) towards reaching organizational objectives? To achieve this, we object to examine the role of trust in Management Control System, and its relation with organizational objectives, according to Hoon’s (2014) methodology, which allow the construction of a theory based on primary case studies. On developing the methodology four causal networks have been examined on selected studies: institutions, Management Control Systems, trust and organizational objectives. The institutions represent the effective background of the case studies, specially as a series of habits, rules, routines and procedures; the approaches regarding management control systems include budget and performance evaluation; in relation to trust, previous studies have primarily discussed it through contract, communication and competence approaches; and, as to organizational objectives, changes on current systems, focus on performance and business risk reduction are tackled. Feedback, however, was dealt with after achieving objectives, when management incorporates trust on personnel relationships – the primary step towards goals and objectives.Universidade Federal do Rio Grande do Sul2017-05-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionartigoAvaliado pelos paresapplication/pdfhttps://seer.ufrgs.br/index.php/read/article/view/62764Electronic Review of Administration; Vol. 23 No. 1 (2017): V. 23, N. 1 (2017): EDIÇÃO 86 - JAN/ABR 2017; 156-178Revista Electrónica de Administración; Vol. 23 Núm. 1 (2017): V. 23, N. 1 (2017): EDIÇÃO 86 - JAN/ABR 2017; 156-178Revista Eletrônica de Administração; v. 23 n. 1 (2017): V. 23, N. 1 (2017): EDIÇÃO 86 - JAN/ABR 2017; 156-1781413-23111980-4164reponame:REAd (Porto Alegre. Online)instname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSenghttps://seer.ufrgs.br/index.php/read/article/view/62764/41563Copyright (c) 2017 Revista Eletrônica de Administraçãoinfo:eu-repo/semantics/openAccessVilla Costa Vaz, Patriciados Santos Bortolocci Espejo, Márcia Maria2017-06-22T16:33:27Zoai:seer.ufrgs.br:article/62764Revistahttp://seer.ufrgs.br/index.php/read/indexPUBhttps://seer.ufrgs.br/read/oaiea_read@ufrgs.br1413-23111413-2311opendoar:2017-06-22T16:33:27REAd (Porto Alegre. Online) - Universidade Federal do Rio Grande do Sul (UFRGS)false |
dc.title.none.fl_str_mv |
Trust and management control system: a study on meta-sinthetic interactions |
title |
Trust and management control system: a study on meta-sinthetic interactions |
spellingShingle |
Trust and management control system: a study on meta-sinthetic interactions Villa Costa Vaz, Patricia Trust Case study Meta-synthesis Management Control Systems |
title_short |
Trust and management control system: a study on meta-sinthetic interactions |
title_full |
Trust and management control system: a study on meta-sinthetic interactions |
title_fullStr |
Trust and management control system: a study on meta-sinthetic interactions |
title_full_unstemmed |
Trust and management control system: a study on meta-sinthetic interactions |
title_sort |
Trust and management control system: a study on meta-sinthetic interactions |
author |
Villa Costa Vaz, Patricia |
author_facet |
Villa Costa Vaz, Patricia dos Santos Bortolocci Espejo, Márcia Maria |
author_role |
author |
author2 |
dos Santos Bortolocci Espejo, Márcia Maria |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Villa Costa Vaz, Patricia dos Santos Bortolocci Espejo, Márcia Maria |
dc.subject.por.fl_str_mv |
Trust Case study Meta-synthesis Management Control Systems |
topic |
Trust Case study Meta-synthesis Management Control Systems |
description |
Management accounting has been associated to the institutionalization of trust inside organizations. Trust allows the implementation of systems which grant freedom to choose without trying to process more information about the world than it ought to be done. (TOMKINS, 2001). Regarding such aspects, this paper questions: how have previous studies been relating trust and Management Control Systems (MCS) towards reaching organizational objectives? To achieve this, we object to examine the role of trust in Management Control System, and its relation with organizational objectives, according to Hoon’s (2014) methodology, which allow the construction of a theory based on primary case studies. On developing the methodology four causal networks have been examined on selected studies: institutions, Management Control Systems, trust and organizational objectives. The institutions represent the effective background of the case studies, specially as a series of habits, rules, routines and procedures; the approaches regarding management control systems include budget and performance evaluation; in relation to trust, previous studies have primarily discussed it through contract, communication and competence approaches; and, as to organizational objectives, changes on current systems, focus on performance and business risk reduction are tackled. Feedback, however, was dealt with after achieving objectives, when management incorporates trust on personnel relationships – the primary step towards goals and objectives. |
publishDate |
2017 |
dc.date.none.fl_str_mv |
2017-05-31 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion artigo Avaliado pelos pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://seer.ufrgs.br/index.php/read/article/view/62764 |
url |
https://seer.ufrgs.br/index.php/read/article/view/62764 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://seer.ufrgs.br/index.php/read/article/view/62764/41563 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2017 Revista Eletrônica de Administração info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2017 Revista Eletrônica de Administração |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Federal do Rio Grande do Sul |
publisher.none.fl_str_mv |
Universidade Federal do Rio Grande do Sul |
dc.source.none.fl_str_mv |
Electronic Review of Administration; Vol. 23 No. 1 (2017): V. 23, N. 1 (2017): EDIÇÃO 86 - JAN/ABR 2017; 156-178 Revista Electrónica de Administración; Vol. 23 Núm. 1 (2017): V. 23, N. 1 (2017): EDIÇÃO 86 - JAN/ABR 2017; 156-178 Revista Eletrônica de Administração; v. 23 n. 1 (2017): V. 23, N. 1 (2017): EDIÇÃO 86 - JAN/ABR 2017; 156-178 1413-2311 1980-4164 reponame:REAd (Porto Alegre. Online) instname:Universidade Federal do Rio Grande do Sul (UFRGS) instacron:UFRGS |
instname_str |
Universidade Federal do Rio Grande do Sul (UFRGS) |
instacron_str |
UFRGS |
institution |
UFRGS |
reponame_str |
REAd (Porto Alegre. Online) |
collection |
REAd (Porto Alegre. Online) |
repository.name.fl_str_mv |
REAd (Porto Alegre. Online) - Universidade Federal do Rio Grande do Sul (UFRGS) |
repository.mail.fl_str_mv |
ea_read@ufrgs.br |
_version_ |
1799766205510189056 |