Authors
Natàlia Cugueró-Escofet, Àngels Fitó Bertran, Josep M Rosanas
Publication date
2019/3/15
Journal
Social Justice Research
Volume
32
Pages
26-54
Publisher
Springer US
Description
In this paper, the authors intend to show that justice in management control systems is a requirement for generating goal congruence, trust in managers and perceptions of fairness among employees. We use a conceptual model that relates different kinds of justice, formal justice and informal justice, to different states of goal congruence and draw on research into trust and justice. The model is conceptually examined and is validated by using three samples and applying several methods of analysis, exploratory and confirmatory factor analyses, structural equation modeling and a study of several scenarios analyzed through ANOVA. We also conceptually develop and empirically test several hypotheses that enable us to draw the following conclusions regarding management control systems: trust is a consequence of informal justice; trust and justice together facilitate goal congruence and perceptions of …
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