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Published in: Social Justice Research 1/2019

18-02-2019

Is Justice More Important than Would Be Expected? The Role of Justice in Management Control Systems to Generate Goal Congruence, Trust in Managers and Fairness Perceptions

Authors: Natàlia Cugueró-Escofet, Àngels Fitó Bertran, Josep M. Rosanas

Published in: Social Justice Research | Issue 1/2019

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Abstract

In this paper, the authors intend to show that justice in management control systems is a requirement for generating goal congruence, trust in managers and perceptions of fairness among employees. We use a conceptual model that relates different kinds of justice, formal justice and informal justice, to different states of goal congruence and draw on research into trust and justice. The model is conceptually examined and is validated by using three samples and applying several methods of analysis, exploratory and confirmatory factor analyses, structural equation modeling and a study of several scenarios analyzed through ANOVA. We also conceptually develop and empirically test several hypotheses that enable us to draw the following conclusions regarding management control systems: trust is a consequence of informal justice; trust and justice together facilitate goal congruence and perceptions of fairness; and trust is both a consequence of justice and a generator of overall perceptions of fairness.

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Appendix
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Metadata
Title
Is Justice More Important than Would Be Expected? The Role of Justice in Management Control Systems to Generate Goal Congruence, Trust in Managers and Fairness Perceptions
Authors
Natàlia Cugueró-Escofet
Àngels Fitó Bertran
Josep M. Rosanas
Publication date
18-02-2019
Publisher
Springer US
Published in
Social Justice Research / Issue 1/2019
Print ISSN: 0885-7466
Electronic ISSN: 1573-6725
DOI
https://doi.org/10.1007/s11211-019-00324-w

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