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La complémentarité entre le contrôle et la confiance: Une étude des relations entre les contrôleurs de gestion et les responsables opérationnels

Author

Listed:
  • Yosra Ben Mbarek

    (UREMO - IHEC)

  • Wafa Khlif

    (LIGUE - Laboratoire Interdisciplinaire en Gestion : Université-Entreprise - M.E.N.E.S.R. - Ministère de l'Education nationale, de l’Enseignement supérieur et de la Recherche)

Abstract

The link between trust and control is rather complex (Reed, 2001) and the idea of complementarity among the two concepts remains insufficiently proven in empirical studies (Zaheer and Venkatraman, 1995, Das and Teng, 1998, Aulakh, Kotabe and Sahay, 1996). This paper builds on the study of relations among management controllers and operational responsibles. It aims to identify, within Tunisian family ownership, some determiners of the complementarity between management control and trust it inspires for its users. Six hypotheses are proposed. Empirical study was led on 36 operational responsibles and 20 controllers. Results demonstrate that the participation of operationals in control tools implementation and the perception management controllers' role within the organization, have an impact on the complementarity.

Suggested Citation

  • Yosra Ben Mbarek & Wafa Khlif, 2008. "La complémentarité entre le contrôle et la confiance: Une étude des relations entre les contrôleurs de gestion et les responsables opérationnels," Post-Print halshs-00522370, HAL.
    • Handle: RePEc:hal:journl:halshs-00522370
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522370
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    References listed on IDEAS

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