Measuring Intraorganizational Trust
a study on its impact on Management Control System
DOI:
https://doi.org/10.17524/repec.v13i2.2151Keywords:
Managers and employees, organizational objectives, management control system, trustAbstract
Objective - Analyze how trust between managers and employees relates to Management Control System (SCG), in order to achieve the organizational goals. Its specific objectives are: to identify ways of establishing trust in the relationship between managers and employees within organizations; examine the bidirectional relationship of trust for the development and implementation of the SCG; and to elaborate a questionnaire to be applied to managers and employees, aiming at a future quantitative analysis of the relationship between trust and components of the SCG, facilitating the achievement of organizational objectives.
Method - Case study with semi-structured interviews in two companies in the city of Curitiba/PR and discourse analysis of data collected.
Results - It was observed the occurrence of the three types of trust in the relationship between leaders and leaders, mainly due to the transparency of the SCG and the achievement of goals. Also verified were the relationships of trust that may appear in the elaboration and transmission of information of the SCG.
Contributions - This study innovates by proposing a questionnaire that allows the joint analysis of the components of the SCG package and types of trust, relating to the organizational objectives. It seeks to highlight the role of trust as relevant to the effectiveness of the SCG.
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