How formal performance evaluation affects trust of subordinate managers in their superior

Frank Hartmann; S Slapnicar

doi:10.1016/j.aos.2008.11.004

How formal performance evaluation affects trust of subordinate managers in their superior

Frank Hartmann
, S Slapnicar

Department of Accounting

Research output: Contribution to journal › Article › Academic › peer-review

136 Citations (Scopus)

Abstract

An important question in the control literature concerns the role of interpersonal trust in the design and functioning of formal control systems for collaborative settings. In this paper, we argue that subordinate¿s trust in the superior depends on the formality of the performance evaluation procedure and that this relationship is mediated by managerial perceptions of justice and feedback. The findings confirm our predictions. Furthermore, we find that formality matters more for trust formation for those managers that are in functions with less contractible outputs.

Original language	English
Pages (from-to)	722-737
Number of pages	16
Journal	Accounting, Organizations and Society
Volume	34
Issue number	6/7
DOIs	https://doi.org/10.1016/j.aos.2008.11.004
Publication status	Published - 2009

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10.1016/j.aos.2008.11.004

http://hdl.handle.net/1765/17075

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title = "How formal performance evaluation affects trust of subordinate managers in their superior",

abstract = "An important question in the control literature concerns the role of interpersonal trust in the design and functioning of formal control systems for collaborative settings. In this paper, we argue that subordinate¿s trust in the superior depends on the formality of the performance evaluation procedure and that this relationship is mediated by managerial perceptions of justice and feedback. The findings confirm our predictions. Furthermore, we find that formality matters more for trust formation for those managers that are in functions with less contractible outputs.",

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How formal performance evaluation affects trust of subordinate managers in their superior

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