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The Respective Effects of Virtues and Inter-organizational Management Control Systems on Relationship Quality and Performance: Virtues Win

Author

Listed:
  • Carole Donada

    (ESSEC Business School)

  • Caroline Mothe

    (IREGE, University Savoie Mont Blanc)

  • Gwenaëlle Nogatchewsky

    (Université Paris-Dauphine)

  • Gisele Campos Ribeiro

    (ESSEC Business School)

Abstract

In this study, we evaluate how individual virtues and inter-organizational management control systems (IOMCS) influence buyer–supplier performance through relationship quality. Results from a sample of 232 firms confirm that virtues and IOMCS relate positively to relationship quality and performance, respectively. However, IOMCS lose their positive influence on relationship quality when considered along with virtues. That is, when both variables enter the regression model simultaneously, virtues win. This interesting finding has particular resonance at a time when research on ethics still needs to reinforce its positive effects on the practice of management.

Suggested Citation

  • Carole Donada & Caroline Mothe & Gwenaëlle Nogatchewsky & Gisele Campos Ribeiro, 2019. "The Respective Effects of Virtues and Inter-organizational Management Control Systems on Relationship Quality and Performance: Virtues Win," Journal of Business Ethics, Springer, vol. 154(1), pages 211-228, January.
    • Handle: RePEc:kap:jbuset:v:154:y:2019:i:1:d:10.1007_s10551-016-3418-x
    DOI: 10.1007/s10551-016-3418-x
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    References listed on IDEAS

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