کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
7413640 1481775 2017 18 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Management control and trust in virtual settings: A case study of a virtual new product development team
ترجمه فارسی عنوان
کنترل و اعتماد به مدیریت در تنظیمات مجازی: مطالعه موردی یک تیم توسعه مجازی جدید محصول
کلمات کلیدی
سیستمهای کنترل، اعتماد، گروه های مجازی،
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی
In this case study, we draw on theory relating to the trust-control nexus to investigate how formal Management Control Systems (MCS) and inter-personal trust relate in Virtual Teams (VTs), and examine the implications of this interplay for VT outcomes. Taking a virtual new product development team as our research site, we evidence the reciprocal influences between trust and formal MCS in a virtual setting. We show that in addition to formal MCS helping uphold inter-personal trust, trust enables the adoption and workability of incomplete formal MCS, hence expanding and shaping the set of control alternatives that are available to a VT. We further extend prior theory by providing evidence of synergies between inter-personal trust and formal MCS that span both the decision-facilitating and decision-influencing MCS roles, indicating that the combination of trust and formal MCS enhances the informational and motivational effects of controls, as well as the motivational effects of trust, on VT outcomes. Overall, this study adds to the accounting literature by shedding light on how formal MCS help manage highly interdependent tasks in dispersed contexts where inter-personal trust is present.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Management Accounting Research - Volume 37, December 2017, Pages 12-29
نویسندگان
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