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

Author

Listed:
  • Gisele de Campos Ribeiro

    (ESSEC Business School)

  • Carole Donada

    (ESSEC Business School)

  • Caroline Mothe

    (IREGE - Institut de Recherche en Gestion et en Economie - USMB [Université de Savoie] [Université de Chambéry] - Université Savoie Mont Blanc)

  • Gwenaëlle Nogatchewsky

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris sciences et lettres - CNRS - Centre National de la Recherche Scientifique)

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

  • Gisele de Campos Ribeiro & Carole Donada & Caroline Mothe & Gwenaëlle Nogatchewsky, 2019. "The Respective Effects of Virtues and Inter-Organizational Management Control Systems on Relationship Quality and Performance: Virtues Win," Post-Print hal-01700970, HAL.
    • Handle: RePEc:hal:journl:hal-01700970
    DOI: 10.1007/s10551-016-3418-x
    Note: View the original document on HAL open archive server: https://hal.univ-smb.fr/hal-01700970
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    References listed on IDEAS

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    Keywords

    Buyer–supplier relationships; Inter-organizational management control systems; Quality; Performance; Virtue;
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