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Influence of Control Precision and Prior Collaboration Experience on Trust and Cooperation in Inter-organizational Relationships
The Accounting Review ( IF 4.4 ) Pub Date : 2021-12-21 , DOI: 10.2308/tar-2019-0514
Shannon W. Anderson 1 , Mandy M. Cheng 2 , Yee Shih Phua 3
Affiliation  

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.

中文翻译:

控制精度和先前协作经验对组织间关系中信任与合作的影响

我们调查之前的合作经验是否会影响焦点合作伙伴对新合作伙伴采用的监控控制精度的反应,以及他们对新合作伙伴的善意信任以及随后与新合作伙伴的合作的影响。我们希望合作伙伴将他们的新合作伙伴采用精确的监控控制解释为限制他们的自主权或减少信息不对称的努力。假设合作伙伴与过去合作伙伴的经历以确定哪种解释是突出的,负面(正面)经历有利于前者(后者)。我们发现,当控制更精确时,具有不合作(合作)经验的合作伙伴对新合作伙伴表现出较低(较高)的善意信任。更远,先前的经验缓和了监测控制的精确性与通过善意信任行事的合作伙伴合作之间的间接关系。结果证明了先前经验在为当前合作伙伴关系设计公司间控制方面的重要性。
更新日期:2021-12-21
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