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

Carole Donada (), Caroline Mothe (), Gwenaëlle Nogatchewsky () and Gisele Campos Ribeiro ()
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Carole Donada: ESSEC Business School
Caroline Mothe: IREGE, University Savoie Mont Blanc
Gwenaëlle Nogatchewsky: Université Paris-Dauphine
Gisele Campos Ribeiro: ESSEC Business School

Journal of Business Ethics, 2019, vol. 154, issue 1, No 14, 228 pages

Abstract: 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
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Citations: View citations in EconPapers (2)

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DOI: 10.1007/s10551-016-3418-x

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