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Management controls and their links with fairness and performance in inter‐organisational relationships

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  • Andy Wang
  • Maria Cadiz Dyball

Abstract

This study seeks to contribute to inter‐organisational management control literature by examining the impact of the use of management controls on fairness and performance. Findings from a survey of 232 Australian inter‐organisational relationships reveal that the use of social controls could improve procedural, distributive and interactional fairness. In turn, distributive and interactional fairness could lead to high levels of perceived relational performance. Additional analyses also confirm that formal and social controls are used as complements in managing inter‐organisational relationships.

Suggested Citation

  • Andy Wang & Maria Cadiz Dyball, 2019. "Management controls and their links with fairness and performance in inter‐organisational relationships," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(3), pages 1835-1868, September.
    • Handle: RePEc:bla:acctfi:v:59:y:2019:i:3:p:1835-1868
    DOI: 10.1111/acfi.12408
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    Cited by:

    1. Thuy‐Van Tran & Janne Järvinen, 2022. "Understanding the concept of subjectivity in performance evaluation and its effects on perceived procedural justice across contexts," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 4079-4108, September.
    2. Ingunn Y. Gudbrandsdottir & Gudrun Olafsdottir & Gudmundur Valur Oddsson & Hlynur Stefansson & Sigurdur G. Bogason, 2021. "Operationalization of Interorganizational Fairness in Food Systems: From a Social Construct to Quantitative Indicators," Agriculture, MDPI, vol. 11(1), pages 1-24, January.
    3. Habib Mahama & Zhichao (Alex) Wang, 2023. "Impact of the interactive and diagnostic uses of performance measurement systems on procedural fairness perception, cooperation and performance in supply alliances," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3253-3296, September.

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