Use of Control Mechanisms in Collaborative Performance: Effects of Relational Risk and Trust

• Autor(a) principal: Rengel, Rodrigo
• Data de Publicação: 2022
• Outros Autores: Koch, Amanda Manes, Gasparetto, Valdirene, Beuren, Ilse Maria
• Tipo de documento: Artigo
• Idioma: por; eng
• Título da fonte: Contabilidade, Gestão e Governança
• Texto Completo: https://revistacgg.org/index.php/contabil/article/view/2834
• topic: control mechanisms; relational risk; trust; collaborative performance; mecanismos de controle; risco relacional; confiança; desempenho colaborativo

Objective: to analyze the mediating effect of relational risk and trust in the relationship between the use of control mechanisms and collaborative performance. Method: For data collection, a survey was used with 107 professionals from auto parts manufacturing companies. For analysis, structural equation modeling and fuzzy-set qualitative comparative analysis. Results: The results reveal that the use of control mechanisms positively influences collaborative performance and trust and negatively influences relational risk. There was no mediation of relational risk between control mechanisms and collaborative performance, unlike trust, which showed partial mediation, and three solutions were found to provide greater collaborative performance: control mechanisms associated with trust; control mechanisms in environments with no relational risk; and presence of asset specificity in relationships with relational risk. Theoretical/methodological contributions: In view of the contradictory and inconclusive findings presented by previous studies, this study contributes to the literature by jointly investigating the effects of relational risk and trust in the relationship between control mechanisms and collaborative performance, whose constructs so far have been addressed in isolation, and to highlight the complementarity between control and trust mechanisms for a better collaborative performance in the supplier-buyer relationship in the automotive sector. Social/Management Contributions: The results show how control and governance mechanisms can contribute to collaborative performance, to manage relational risks and improve the relationship between supplier and buyer, as organizations need complementary resources from other organizations.