Accounting for control and trust building in interfirm transactional relationships

Vosselman, E.G.J.; Meer-Kooistra, van der Jeltje

doi:10.1016/j.aos.2008.04.002

Cited by 148 publications

(184 citation statements)

References 56 publications

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“…The insignificant relationships obtained for control and community dimensions seem to contradict the results of previous studies conducted by Vosselman and Van der Meer-Kooistra (2009). One might argue that the presence of multiple factors having significant correlations with trust and exhaustion could have attenuated the effects of community and control.…”

Section: Discussion For the Main Effects Of Areas Of Worklife And Orgcontrasting

confidence: 56%

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The Mediating Effect of Organizational Trust on the Link between the Areas of Work Life and Emotional Exhaustion

Karapinar

Camgöz

Ekmekci

2016

EDUC SCI-THEOR PRACT

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The study tests an integrative model that considers the plausible effects of different areas of work life on emotional exhaustion. It also tests the mediating effect of organizational trust on this relationship. More specifically, while perceived incongruence in six areas of work life (workload, fairness, reward, community, control and value) is treated as a predictor of emotional exhaustion, organizational trust is treated as a mediating factor in understanding the underlying mechanism of emotional exhaustion in academicians. Data were collected from 201 academicians working in public universities in Turkey and were analyzed using a structural equation model.Results provided partial support for the proposed conceptual model. Specifically, organizational trust mediated the link between four areas of work life (i.e., workload, fairness, reward, and value) and emotional exhaustion. Contrary to our expectations, the mediating effect of organizational trust was found to be insignificant for community and control. Findings suggest the importance of building organizational trust by focusing on six areas of work life in order to prevent burnout in academicians.

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Section: Discussion For the Main Effects Of Areas Of Worklife And Orgcontrasting

confidence: 56%

“…the fear of opportunistic behavior). In this regard, control is considered to be an important element in building trust (Vosselman, & Van der Meer-Kooistra, 2009). Specifically, having a sense of control over work outcomes and relationships, reduces the need to control the organization's actions.…”

Section: Areas Of Work Life and Organizational Trustmentioning

confidence: 99%

The Mediating Effect of Organizational Trust on the Link between the Areas of Work Life and Emotional Exhaustion

Karapinar

Camgöz

Ekmekci

2016

EDUC SCI-THEOR PRACT

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“…This finding can be interpreted as when teachers' trust in students increase, their scores of rules and consequences discipline model decrease; and when teachers' trust in students decrease, their scores of rules and consequences discipline model increase. Individuals who trust people more control them less, and individuals who trust people less control them more (Vosselman & Meer-Kooistra, 2009). Also, when the trust level between educators and learners decrease, educators tend to use more power (Oosthuizen et al, 2003).…”

Section: Discussionmentioning

confidence: 99%

“…For instance, when teachers distrust their students, they control them more (Oosthuizen et al, 2003). However, individuals tend to use less power towards trusted people and tend to control them less (Das & Teng, 2001;Klein-Woolthuis, Hillebrand, & Nooteboom, 2005;Vosselman & Meer-Kooistra, 2009;Neveu, 2004). In other words, trustee's behaviors are not controlled or are controlled less by trustor (Das & Teng, 2001;Inkpen & Currall, 2004;Vlaar, Van den Bosch & Volberda, 2007).…”

Section: Introductionmentioning

confidence: 99%

The Relationship between Teachers’ Trust in Students and Classroom Discipline Beliefs

Arslan¹,

Polat²

2016

IES

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This study was aimed to identify the relationship between teachers' trust in students and their classroom discipline beliefs. Correlational research design was used in this study. Participants of the study were 255 teachers who worked in Kocaeli, a city from the Marmara region of Turkey. Data were gathered with trust instrument which was developed by Mayer and Davis (1999), and beliefs about discipline inventory which was developed by Glickman and Tamashiro (cited in Wolfgang & Glickman, 1986). The relationship between teachers' trust in students and their beliefs about classroom discipline were tested using correlation technique. Results indicated that there was a moderate, negative relationship between teachers' trust in students and their scores of rules and consequences model; there was a low, positive relationship between teachers' trust in towards students and their scores of relationship-listening model; and there was a low, positive relationship between teachers' trust in students and their scores of confronting-contracting model.

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“…Whilst far from exhaustive, the frameworks selected here represent the development of management control theory addressing predefined criteria.  Management Control Archetypes -a multi-theory perspective focussed on emergence of control problems (Caglio & Ditillo 2008);  Management Control Packages -focussed on the practice of combining of controls into "packages" (Malmi & Brown, 2008);  Trust-Building Management Control-based on a synthesis of the extant trustbuilding literature (Vosselman & Meer-Kooistra, 2008).…”

Section: Management Control Frameworkmentioning

confidence: 99%

Alternative Representation of Management Control Design: an empirical exploration and critical analysis

Rooney¹

2013

AABFJ

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This paper describes a critical analysis of three recently published theoretical frameworks developed to explain management control design within inter-organisational collaborations. The particular concern is that, despite a plethora of theoretical frameworks attempting to explain management control design choices, these frameworks have yet to be utilised in practice. The focus is on their respective ability to explain control change in response to coordination problems, recognising the interactive nature of inter-organisational relationships. It adopts an approach previously used in the accounting literature for the purpose of promoting discussion and critical reflection. The resulting case study analysis provides critical insight on how each of the frameworks can influence discipline-specific understanding of control evolution. Improved understanding is expected to indicate potential usefulness to accounting practice. Hence, within inherent limitations, the paper reflects on opportunities to consolidate extant management accounting theory. AbstractThis paper describes a critical analysis of three recently published theoretical frameworks developed to explain management control design within inter-organisational collaborations. The particular concern is that, despite a plethora of theoretical frameworks attempting to explain management control design choices, these frameworks have yet to be utilised in practice. The focus is on their respective ability to explain control change in response to coordination problems, recognising the interactive nature of inter-organisational relationships. It adopts an approach previously used in the accounting literature for the purpose of promoting discussion and critical reflection. The resulting case study analysis provides critical insight on how each of the frameworks can influence discipline-specific understanding of control evolution. Improved understanding is expected to indicate potential usefulness to accounting practice. Hence, within inherent limitations, the paper reflects on opportunities to consolidate extant management accounting theory.

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Accounting for control and trust building in interfirm transactional relationships

Cited by 148 publications

References 56 publications

The Mediating Effect of Organizational Trust on the Link between the Areas of Work Life and Emotional Exhaustion

The Mediating Effect of Organizational Trust on the Link between the Areas of Work Life and Emotional Exhaustion

The Relationship between Teachers’ Trust in Students and Classroom Discipline Beliefs

Alternative Representation of Management Control Design: an empirical exploration and critical analysis

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