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

Gisele de Campos Ribeiro, Carole Donada (), Caroline Mothe () and Gwenaëlle Nogatchewsky
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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

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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.

Keywords: Buyer–supplier relationships; Inter-organizational management control systems; Quality; Performance; Virtue (search for similar items in EconPapers)
Date: 2019
New Economics Papers: this item is included in nep-bec and nep-cse
Note: View the original document on HAL open archive server: https://univ-smb.hal.science/hal-01700970v1
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Published in Journal of Business Ethics, 2019, 154, pp.211-228. ⟨10.1007/s10551-016-3418-x⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01700970

DOI: 10.1007/s10551-016-3418-x

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