EconPapers    
Economics at your fingertips  
 

Impliquer les managers à atteindre leurs objectifs: participation, feedback et confiance

Pascal Langevin and Carla Mendoza

ACCRA, 2014, vol. 20, issue 3, 43-71

Abstract: Prior studies suggest that effective result-control systems should ensure managers? goal commitment. Based on survey responses from 320 managers, we find that managers? participation in goal-setting and performance feedback are both positively associated with managers? goal commitment. Our results also show that supervisory trust mediates partially the relationship between participation, feedback, and goal commitment. Overall, these findings provide indications regarding how to design control systems to foster trust and, indirectly, increase goal commitment.

Keywords: goal commitment; participation; feedback; trust (search for similar items in EconPapers)
Date: 2014
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_203_0043 (application/pdf)
http://www.cairn.info/revue-comptabilite-controle-audit-2014-3-page-43.htm (text/html)
free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:accafc:cca_203_0043

Access Statistics for this article

More articles in ACCRA from Association francophone de comptabilité
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().

 
Page updated 2025-03-19
Handle: RePEc:cai:accafc:cca_203_0043