The contribution of trust via the relationship between the controller and the manager

Abstract

The objective of this article is to analyze the contribution of trust through the relationship between the controller and the manager. More precisely, it aims to provide a theoretical framework of this relationship, by highlighting the contingency factors likely to influence the managerial relationship based on a narrative literature review.

To note the extent of the actors responsible for the management control process in terms of collaboration via communication and organizational conflict. The role of trust in this specific, sometimes ambiguous, Controller-Manager relationship. Certainly, proper conflict management can lead to positive actions, such as the stimulation of creativity and innovation within the company, to reduce tensions and improve company performance.

The main research is reviewed in order to shed light on the structural and behavioral contingency factors influencing the trust relationship between the controller and the manager and also the impact of this relationship with managerial performance for better cooperation. In this context, direct contact appears to be essential, as it is an opportunity for the management controller to obtain reliable and better-quality information. Generally speaking, the preparation of budgets and the monitoring of their implementation is the tasks that link the management controller and the managers, and also a main opportunity for the actors to meet.

This specificity, in terms of relationship, requires the adjustment of a tool that is essential to the steering of the organization as well as to an improvement in performance.

In fact, a better relationship between controllers and managers allows for the creation of a cooperative link that allows for the implementation and presentation of dashboards that will effectively meet the needs of both actors.

Key words: Trust, Collaboration, Controller-manager relationship, organizational conflict.

Classificatiօn JEL : M12, M48

Paper type: theoretical research