Management control and trust in virtual settings: A case study of a virtual new product development team

Bisbe, J; Sivabalan, P

Management control and trust in virtual settings: A case study of a virtual new product development team

Bisbe, J Sivabalan, P

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Publication Type:: Journal Article
Citation:: Management Accounting Research, 2017, 37 pp. 12 - 29
Issue Date:: 2017-12-01

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Field	Value	Language
dc.contributor.author	Bisbe, J	en_US
dc.contributor.author	Sivabalan, P https://orcid.org/0000-0002-7112-2385	en_US
dc.date.available	2017-02-22	en_US
dc.date.issued	2017-12-01	en_US
dc.identifier.citation	Management Accounting Research, 2017, 37 pp. 12 - 29	en_US
dc.identifier.issn	1044-5005	en_US
dc.identifier.uri	http://hdl.handle.net/10453/124313
dc.description.abstract	© 2017 Elsevier Ltd In this case study, we draw on theory relating to the trust-control nexus to investigate how formal Management Control Systems (MCS) and inter-personal trust relate in Virtual Teams (VTs), and examine the implications of this interplay for VT outcomes. Taking a virtual new product development team as our research site, we evidence the reciprocal influences between trust and formal MCS in a virtual setting. We show that in addition to formal MCS helping uphold inter-personal trust, trust enables the adoption and workability of incomplete formal MCS, hence expanding and shaping the set of control alternatives that are available to a VT. We further extend prior theory by providing evidence of synergies between inter-personal trust and formal MCS that span both the decision-facilitating and decision-influencing MCS roles, indicating that the combination of trust and formal MCS enhances the informational and motivational effects of controls, as well as the motivational effects of trust, on VT outcomes. Overall, this study adds to the accounting literature by shedding light on how formal MCS help manage highly interdependent tasks in dispersed contexts where inter-personal trust is present.	en_US
dc.relation.ispartof	Management Accounting Research	en_US
dc.relation.isbasedon	10.1016/j.mar.2017.02.001	en_US
dc.subject.classification	Accounting	en_US
dc.title	Management control and trust in virtual settings: A case study of a virtual new product development team	en_US
dc.type	Journal Article
utslib.citation.volume	37	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
utslib.for	1402 Applied Economics	en_US
utslib.for	1608 Sociology	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
utslib.copyright.status	closed_access
pubs.publication-status	Published	en_US
pubs.volume	37	en_US

Abstract:

© 2017 Elsevier Ltd In this case study, we draw on theory relating to the trust-control nexus to investigate how formal Management Control Systems (MCS) and inter-personal trust relate in Virtual Teams (VTs), and examine the implications of this interplay for VT outcomes. Taking a virtual new product development team as our research site, we evidence the reciprocal influences between trust and formal MCS in a virtual setting. We show that in addition to formal MCS helping uphold inter-personal trust, trust enables the adoption and workability of incomplete formal MCS, hence expanding and shaping the set of control alternatives that are available to a VT. We further extend prior theory by providing evidence of synergies between inter-personal trust and formal MCS that span both the decision-facilitating and decision-influencing MCS roles, indicating that the combination of trust and formal MCS enhances the informational and motivational effects of controls, as well as the motivational effects of trust, on VT outcomes. Overall, this study adds to the accounting literature by shedding light on how formal MCS help manage highly interdependent tasks in dispersed contexts where inter-personal trust is present.

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10453/124313