nach oben

Social Justice Research

Erschienen in:

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

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

Erschienen in: Social Justice Research | Ausgabe 1/2019

Einloggen

Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.

search-config

KI-gestützte Suche

Aus

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.

Vorheriger Artikel Perceived Unfairness and Psychological Distress: Less Harmful as Age Increases?

Nächster Artikel Infrahumanization and Socio-Structural Variables: The Role of Legitimacy, Ingroup Identification, and System Justification Beliefs

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

über 102.000 Bücher
über 537 Zeitschriften

aus folgenden Fachgebieten:

Automobil + Motoren
Bauwesen + Immobilien
Business IT + Informatik
Elektrotechnik + Elektronik
Energie + Nachhaltigkeit
Finance + Banking
Management + Führung
Marketing + Vertrieb
Maschinenbau + Werkstoffe
Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Jetzt informieren

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

über 67.000 Bücher
über 340 Zeitschriften

aus folgenden Fachgebieten:

Bauwesen + Immobilien
Business IT + Informatik
Finance + Banking
Management + Führung
Marketing + Vertrieb
Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Jetzt informieren

Nur mit Berechtigung zugänglich

Ahmad, A., Asgari, A., Silong, A. D., & Abu Samah, B. (2008). The relationship between transformational leadership behaviors, organizational justice, leader-member exchange, perceived organizational support, trust in management and organizational citizenship behaviors. European Journal of Scientific Research, 23(2), 227–242.

Ambrose, M. L., & Schminke, M. (2009). The role of overall justice judgments in organizational justice research: A test of mediation. Journal of Applied Psychology, 94(2), 491–500.CrossRefPubMed

Anthony, R. N. (1988). The management control function. Boston, MA: Harvard Business School Press.

Anthony, R. N., Dearden, J., & Vancil, R. F. (1972). Management control systems. Homewood, IL: Richard D. Irwin.

Anthony, R. N., & Govindarajan, V. (2003). Management control systems (11th ed.). Homewood, IL: Richard D. Irwin.

Aristotle. (2009). The Nicomachean ethics. W.D. Ross, revised by Leslie Brown. Oxford: Oxford University Press

Arrow, K. J. (1974). The limits of organization. New York: Norton.

Aryee, S., Budhwar, P. S., & Chen, Z. X. (2002). Trust as a mediator of the relationship between organizational justice and work outcomes: Test of a social exchange model. Journal of Organizational Behavior, 23, 267–286.CrossRef

Barnard, C. I. (1938). The functions of the executive. Cambridge, MA: Harvard University Press.

Blau, P. M. (1964). Exchange and power in social life. New York: Wiley.

Brockner, J., Siegel, P. A., Daly, J. P., Tyler, T. R., & Martin, C. (1997). When trust matters: The moderating effect of outcome favorability. Administative Science Quarterly, 42, 558–583.CrossRef

Brockner, J., & Wiesenfeld, B. M. (1996). An integrative framework for explaining reactions to decisions: Interactive effects of outcomes. Psychological Bulletin, 120(2), 189–208.PubMedCrossRef

Chang, S.-J., van Witteloostuijn, A., & Eden, L. (2010). From the editors: Common method variance in international business research. Journal of International Business Studies, 41(2), 178–184.CrossRef

Chin, W. W. (1998). The partial least squares approach to structural equation modeling. In G. A. Marcoulides (Ed.), Modern methods for business research (pp. 295–358). Mahwah, NJ: Lawrence Erlbaum.

Chin, W. W. (2010). How to write up and report PLS analyses. In V. Esposito Vinzi, W. W. Chin, J. Henseler, & H. Wang (Eds.), Handbook of partial least squares: Concepts, methods and applications in marketing and related fields (pp. 655–690). Berlin: Springer.CrossRef

Colquitt, J. A., & Rodell, J. B. (2011). Justice, trust, and trustworthiness: A longitudinal analysis integrating three theoretical perspectives. Academy of Management Journal, 54(6), 1183–1206.CrossRef

Colvin, A. J. S., & Boswell, W. R. (2007). The problem of action and interest alignment: Beyond job requirements and incentive compensation. Human Resource Management Review, 17(1), 38–51.CrossRef

Cropanzano, R. (Ed.). (2001). Justice in the workplace: From theory to practice. Mahwah, NJ: Lawrence Erlbaum.

Cropanzano, R., & Ambrose, M. L. (2001). Procedural and distributive justice are more similar than you think: A monistic perspective and a research agenda. In J. Greenberg & R. Cropanzano (Eds.), Advances in organizational justice (pp. 119–151). Stanford, CA: Stanford University Press.

Cropanzano, R., & Randall, M. L. (1993). Injustice and work behavior: A historical review. In R. Cropanzano (Ed.), Justice in the workplace: Approaching fairness in human resource management (pp. 3–20). Hillsdale, NJ: Lawrence Erlbaum.

Cugueró-Escofet, N., & Fortin, M. (2014). One justice or two? A model of reconciliation of normative justice theories and empirical research on organizational justice. Journal of Business Ethics, 124(3), 435–451.CrossRef

Cugueró-Escofet, N., Fortin, M., & Canela, M.-Á. (2014). Righting the wrong for third parties: How monetary compensation, procedure changes and apologies can restore justice for observers of injustice. Journal of Business Ethics, 122(2), 253–268.CrossRef

Cugueró-Escofet, N., & Rosanas, J. M. (2013). The just design and use of management control systems as requirements for goal congruence. Management Accounting Research, 24(1), 23–40.CrossRef

Cugueró-Escofet, N., & Rosanas, J. M. (2015a). Justice: A sufficient condition for goal congruence in management control systems. European Accounting and Management Review, 2(2), 104–122.CrossRef

Cugueró-Escofet, N., & Rosanas, J. M. (2015b). The social dynamics of justice: How ex ante and ex post justice interplay with formal and informal elements of management control systems. In S. W. Gilliland, D. D. Steiner, & D. P. Skarlicki (Eds.), Social dynamics of organizational justice (pp. 223–250). Charlotte, NC: Information Age Publishing.

Cugueró-Escofet, N., & Rosanas, J. M. (2016). The ethics of metrics: Overcoming the dysfunctional effects of performance measurements through justice. Journal of Business Ethics. https://doi.org/10.1007/s10551-016-3049-2.CrossRef

Dasgupta, P. (1988). Trust as a commodity. In D. Gambetta (Ed.), Trust: Making and breaking cooperative relations (pp. 49–72). Oxford: Basil Blackwell.

De Jong, B. A., & Elfring, T. (2010). How does trust affect the performance of ongoing teams? The mediating role of reflexivity, monitoring, and effort. Academy of Management Journal, 53(3), 535–549.CrossRef

Dirks, K. T., & Ferrin, D. L. (2002). Trust in leadership: Meta-analytic findings and implications for research and practice. Journal of Applied Psychology, 87(4), 611–628.CrossRefPubMed

Drath, W. H., McCauley, C. D., Palus, C. J., Van Velsor, E., O’Connor, P. M. G., & McGuire, J. B. (2008). Direction, alignment, commitment: Toward a more integrative ontology of leadership. Leadership Quarterly, 19(6), 635–653.CrossRef

Ferrin, D. L., & Gillespie, N. (2010). Trust differences across national-societal cultures: Much to do, or much ado about nothing? In M. N. K. Saunders, D. Skinner, G. Dietz, N. Gillespie, & R. J. Lewicki (Eds.), Organizational trust: A cultural perspective (pp. 42–86). Cambridge: Cambridge University Press.CrossRef

Flamholtz, E. G. (1979). Organizational control systems as a managerial tool. California Management Review, 22(2), 5–69.CrossRef

Folger, R. (1998). Fairness as a moral virtue. In M. Schminke (Ed.), Managerial ethics: Moral management of people and processes (pp. 13–34). Mahwah, NJ: Lawrence Erlbaum.

Folger, R., & Cropanzano, R. (1998). Organizational justice and human resource management. Beverly Hills, CA: Sage.

Fornell, C. G., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39–50.CrossRef

Frazier, M. L., Johnson, P. D., Gavin, M., Gooty, J., & Snow, D. B. (2010). Organizational justice, trustworthiness, and trust: A multifoci examination. Group and Organization Management, 35(1), 39–76.CrossRef

Gambetta, D. (1988). Can we trust trust? In D. Gambetta (Ed.), Trust: Making and breaking cooperative relations (pp. 212–237). Oxford: Basil Blackwell.

Gefen, D., & Straub, D. W. (2005). A practical guide to factorial validity using PLS-Graph: Tutorial and annotated example. Communications of the Association for Information Systems, 16, 91–109.CrossRef

Goldman, B. M., & Cropanzano, R. (2015). “Justice” and “fairness” are not the same thing. Journal of Organizational Behavior, 36(2), 313–318.CrossRef

Gottschalg, O., & Zollo, M. (2007). Interest alignment and competitive advantage. Academy of Management Review, 32(2), 418–437.CrossRef

Greenberg, J. (1990). Employee theft as a reaction to underpayment inequity: The hidden cost of pay cuts. Journal of Applied Psychology, 75, 561–568.CrossRef

Greenberg, J. (2005). Losing sleep over organizational injustice: Attenuating insomniac reactions to underpayment inequity with supervisory training in interactional justice. Journal of Applied Psychology, 91(1), 58–69.CrossRef

Greenberg, J., & Wiethoff, C. (2001). Organizational justice as proaction and reaction: Implications for research and application. In R. Cropanzano (Ed.), Justice in the workplace: From theory to practice (pp. 271–302). Mahwah, NJ: Lawrence Erlbaum.

Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43, 115–135.CrossRef

Johnson, P., & Gill, J. (1993). Management control and organizational behavior. London: Chapman.

Kreps, D. M. (1990). Corporate culture. In J. E. Alt & K. A. Shepsle (Eds.), Perspectives on positive political economy (pp. 90–143). New York: Cambridge University Press.CrossRef

Langfield-Smith, K. M. (1997). Management control systems and strategy: A critical review. Accounting, Organizations and Society, 22(2), 207–232.CrossRef

Lewicki, R. J., Tomlinson, E. C., & Gillespie, N. (2006). Models of interpersonal trust development: Theoretical approaches, empirical evidence, and future directions. Journal of Management, 32(6), 991–1022.CrossRef

Lewicki, R. J., Wiethoff, C., & Tomlinson, E. C. (2005). What is the role of trust in organizational justice? In J. Greenberg & J. A. Colquitt (Eds.), Handbook of organizational justice (pp. 247–270). Mahwah, NJ: Lawrence Erlbaum.

Lind, E. A., & Tyler, T. R. (1988). The social psychology of procedural justice. New York: Plenum.CrossRef

Lindell, M. K., & Whitney, D. J. (2001). Accounting for common method variance in cross-sectional research designs. Journal of Applied Psychology, 86, 114–121.CrossRefPubMed

Martin, J., & Harder, J. W. (1994). Bread and roses: Justice and the distribution of financial and socioemotional rewards in organizations. Social Justice Research, 7, 241–264.CrossRef

Mayer, R. C., Davis, J. H., & Schoorman, F. D. (1995). An integrative model of organizational trust. Academy of Management Review, 20(3), 709–734.CrossRef

Merchant, K. A. (1985). Budgeting and the propensity to create budgetary slack. Accounting, Organizations and Society, 10(2), 201–210.CrossRef

Miller, D. T. (2001). Disrespect and the experience of injustice. Annual Review of Psychology, 52, 527–553.PubMedCrossRef

Mossholder, K. W., Bennett, N., Kemery, E. R., & Wesolowski, M. A. (1998). Relationships between bases of power and work reactions: The mediational role of procedural justice. Journal of Management, 24(4), 533–552.CrossRef

Mulaik, S. A. (2009). Foundations of factor analysis. New York: Chapman & Hall/CRC.

Niehoff, B. P., & Moorman, R. H. (1993). Justice as a mediator of the relationship between methods of monitoring and organizational citizenship behavior. Academy of Management Journal, 36(3), 527–556.

Otley, D. T., & Berry, A. J. (1980). Control, organizations and accounting. Accounting, Organizations and Society, 5(2), 231–244.CrossRef

Podsakoff, P. M., MacKenzie, S. B., & Lee, J.-Y. (2003). Common method biases in behavioral research: A critical review of the literature and recommended remedies. Journal of Applied Psychology, 88(5), 879–903.CrossRefPubMed

Robinson, S. L. (1996). Trust and breach of the psychological contract. Administrative Science Quarterly, 41(4), 574–599.CrossRef

Rosanas, J. M., & Velilla, M. (2005). The ethics of management control systems: Developing technical and moral values. Journal of Business Ethics, 57(1), 83–96.CrossRef

Schminke, M., Ambrose, M. L., & Noel, T. W. (1997). The effect of ethical frameworks on perceptions of organizational justice. The Academy of Management Journal, 40(5), 1190–1207.

Schoorman, F. D., Mayer, R. C., & Davis, J. H. (2007). An integrative model of organizational trust: Past, present, and future. Academy of Management Review, 32(2), 344–354.CrossRef

Simons, R. (1987). Accounting control systems and business strategy: An empirical analysis. Accounting, Organizations and Society, 12(4), 357–374.CrossRef

Spector, P. E. (2006). Method variance in organizational research: Truth or urban legend? Organizational Research Methods, 9(2), 221–232.CrossRef

Speklé, R. F., & Verbeeten, F. H. M. (2014). The use of performance measurement systems in the public sector: Effects on performance. Management Accounting Research, 25, 131–146.CrossRef

Spreitzer, G. M., & Mishra, A. K. (1999). Giving up control without losing control: Trust and its substitutes’ effects on managers’ involving employees in decision making. Group and Organization Management, 24(2), 155–187.CrossRef

Supeli, A., & Creed, P. A. (2014). The incremental validity of perceived goal congruence: The assessment of person-organizational fit. Journal of Career Assessment, 22(1), 28–42.CrossRef

Thurston, P. W., Jr., & McNall, L. (2010). Justice perceptions of performance appraisal practices. Journal of Managerial Psychology, 25(3), 201–228.CrossRef

Tyler, T. R., & Bies, R. J. (1990). Beyond formal procedures: The interpersonal context of procedural justice. In J. Carroll (Ed.), Applied social psychology and organizational settings (pp. 77–98). Hillsdale, NJ: Lawrence Erlbaum.

Van der Stede, W. A. (2000). The relationship between two consequences of budgetary controls: Budgetary slack creation and managerial short-term orientation. Accounting, Organizations and Society, 25(6), 609–622.CrossRef

van Riel, C. B. M., Berens, G., & Dijkstra, M. (2009). Stimulating strategically aligned behaviour among employees. Journal of Management Studies, 46(7), 1197–1226.CrossRef

Vancil, R. F. (1973). What kind of management control do you need? Harvard Business Review, 51, 75–86.

Vermunt, R. (2002). Employee stress, injustice, and the dual position of the boss. In S. W. Gilliland, D. D. Steiner, & D. P. Skarlicki (Eds.), Emerging perspectives on managing organizational justice (pp. 159–176). Greenwich, CT: Information Age Publishing.

Whitener, E. M., Brodt, S. E., Korsgaard, M. A., & Werner, J. M. (1998). Managers as initiators of trust: An exchange relationship framework for understanding managerial trustworthy behavior. Academy of Management Review, 23(3), 513–530.CrossRef

Williamson, O. E. (1993). Calculativeness, trust, and economic organization. Journal of Law and Economics, 36(1), 453–486.CrossRef

Wood, R., Bandura, A., & Bailey, T. (1990). Mechanisms governing organizational performance in complex decision-making environments. Organizational Behavior and Human Decision Processes, 46(2), 181–201.CrossRef

Zeff, S. A. (2008). The contribution of the Harvard Business School to management control, 1908–1980. Journal of Management Accounting Research, 20(special issue), 175–208.CrossRef

Titel: 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
verfasst von: Natàlia Cugueró-Escofet
Àngels Fitó Bertran
Josep M. Rosanas
Publikationsdatum: 18.02.2019
Verlag: Springer US
Erschienen in: Social Justice Research / Ausgabe 1/2019
Print ISSN: 0885-7466
Elektronische ISSN: 1573-6725
DOI: https://doi.org/10.1007/s11211-019-00324-w

Springer Professional

Abstract

Bitte loggen Sie sich ein, um Zugang zu Ihrer Lizenz zu erhalten.

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Springer Professional "Wirtschaft"

Weitere Artikel der Ausgabe 1/2019

Operationalizing a Conceptual Model of Colorism in Local Policing

Journey Forward: The Black Experience in Context

Perceived Unfairness and Psychological Distress: Less Harmful as Age Increases?

Infrahumanization and Socio-Structural Variables: The Role of Legitimacy, Ingroup Identification, and System Justification Beliefs

Correction to: Operationalizing a Conceptual Model of Colorism in Local Policing