The Respective Effects of Virtues and Inter-organizational Management Control Systems on Relationship Quality and Performance: Virtues Win
Carole Donada, Caroline Mothe, Gwenaëlle Nogatchewsky, Gisele de Campos Ribeiro
Journal of Business Ethics · 2019 · Volume 154 · Issue 1
DOI: 10.1007/s10551-016-3418-x
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
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