Management control systems (MCS) are designed to achieve the greatest possible goal congruence, where people pursue personal goals that conduce to the organizational goal. Use and design of MCS are crucial aspects for achieving goal congruence, but they are thought to be contingent to specific...

It is not unusual for management researchers to take the stand that value judgements and, thus, virtues, are an unrealistic approach to management, because what is considered to be realistic is achieving specific results, which may be easier to obtain in the short-run if managers follow some...

Based on the model and the concepts presented in Cugueró-Escofet and Rosanas (2013), that links justice in the MCS design and use to several states of goal congruence, we also incorporate the role of trust in managers as a crucial aspect of the informal organization. We are going to show that...

This paper intends to analyze the foundations of trust in a context of bounded rationality. Building on previous work, we show how bounded rationality provides a rationale for the concept of trust that goes beyond the common calculative notion. We show that there are four types of trust and that...

Management control systems are intended to motivate managers to ensure that organizational goals are accomplished. They do this by rewarding and promoting people according to certain criteria. Usually, they are designed to achieve the greatest possible goal congruence, where people pursue...