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

Yosra Ben Mbarek and Wafa Khlif ()
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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

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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.

Keywords: Trust; management control; management controller; operational responsible; complementarity; Confiance; contrôle de gestion; contrôleur de gestion; cadre opérationnel; complémentarité (search for similar items in EconPapers)
Date: 2008-05
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522370v1
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Published in LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, May 2008, France. pp.CD Rom

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