控制精确度与先前合作经验对组织间信任与合作的影响

Influence of Control Precision and Prior Collaboration Experience on Trust and Cooperation in Inter-Organizational Relationships

Accounting Review · 2021
被引 4
人大 A+FT50UTD24ABS 4*

中文导读

研究新合作伙伴采用精确监控控制时,先前合作经验如何影响一方对其善意信任及后续合作,发现不愉快经历会降低信任,愉快经历则提升信任。

Abstract

ABSTRACT We investigate whether prior collaboration experience affects a focal partner's response to the precision of monitoring controls adopted by a new partner, with consequences for their goodwill trust in, and subsequent cooperation with, the new partner. We expect the partner to interpret their new partner's adoption of precise monitoring controls as either an effort to limit their autonomy or to reduce information asymmetry. The partner's experience with past partners is posited to determine which interpretation is salient, with negative (positive) experiences favoring the former (latter). We find that partners with an uncooperative (cooperative) experience exhibit lower (higher) goodwill trust in the new partner when controls are more precise. Further, prior experience moderates the indirect relation between the precision of monitoring controls and partner cooperation acting through goodwill trust. The results demonstrate the importance of prior experiences in the design of interfirm controls for current partner relationships. Data Availability: Contact the authors. JEL Classifications: M41.

控制精确度先前合作经验善意信任组织间合作