Trust and control – a symbiotic relationship?
Trust and control – a symbiotic relationship?
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信任与控制——共生关系？
DOI：
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发表时间：
2003
期刊：
影响因子：
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通讯作者：
L. Spira
中科院分区：
文献类型：
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作者：
D. Skinner;L. Spira
传统的管理方法，包括自上而下的控制系统，不容易适应不断变化的商业环境，需要更灵活的方法来利用员工的知识和承诺。在这种情况下，信任已被认为是组织成功的一个重要因素，但任何放松控制都可能受到对内部和外部利益相关者负责的要求的限制。在本文中，我们通过检查内部审计技术的控制自我评估，说明了公司治理背景下信任与控制之间关系的复杂性。我们认为，控制过程对信任的依赖尚未得到充分的探讨，而忽视从员工的角度考虑信任关系的互惠性质可能会阻碍旨在加强问责制的控制系统的有效性。
Traditional approaches to management which incorporate top‐down systems of control do not readily accommodate the need, imposed by a changing business environment, for more flexible methods of harnessing the knowledge and commitment of employees. In this situation, trust has been recognized as an important factor for organizational success but any relaxation of control may be constrained by the demands of accountability to internal and external stakeholders. In this paper, we illustrate the complexity of the relationship between trust and control in the context of corporate governance by examining the internal audit technique of control self‐assessment. We argue that the dependence of control processes on trust has been insufficiently explored and that neglecting to consider the reciprocal nature of trust relationships from an employee perspective may hamper the effectiveness of control systems designed to enhance accountability.