Accounting and Control

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

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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.
Bibliographic citation: Cugueró-Escofet, Natàlia; Fitó, Àngels; Rosanas, Josep Maria, "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", Social Justice Research, Vol. 32, No. 1, 2019, pp 26 - 54

Reference: 10.1007/s11211-019-00324-w (DOI)
Date: 03/2019
Author(s): Cugueró-Escofet, Natàlia; Fitó, Àngels; Rosanas, Josep Maria
Document type: Article in Journal (refereed)
Languages: English