Influence of informal controls on organizational trust: does the difference between the genders persist?

  • Januário José Monteiro Universidade Federal de Santa Catarina
  • Gabriel Figueiredo da Silva Universidade Federal de Santa Catarina
  • Rogério João Lunkes Universidade Federal de Santa Catarina
Keywords: Cultural Control. Personnel Control. Organizational Trust. Gender.

Abstract

The present study aimed to investigate the influence of informal controls on organizational trust, moderated by gender. The final sample was 124 managers of Brazilian companies registered at B3 (Brasil Bolsa Balcão). For the analysis of the research data, the Structural Equation Modeling technique was applied in SmartPLS. The results confirmed the positive and significant influence of cultural controls and personnel controls on organizational trust. The results also showed that women and men have a positive perception about the influence of informal controls on organizational trust, however, there was no significant difference between perceptions. These results suggest that informal controls play an important role in creating a work environment that allows managers to become more attached to the organization.

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Author Biographies

Januário José Monteiro, Universidade Federal de Santa Catarina

Doutorando do Programa de Pós-Graduação em Contabilidade da Universidade Federal de Santa Catarina - UFSC

Gabriel Figueiredo da Silva, Universidade Federal de Santa Catarina

Bacharel em Ciências Contábeis pela Universidade Federal de Santa Catarina - UFSC

Rogério João Lunkes, Universidade Federal de Santa Catarina

Doutor e professor do Programa de Pós-Graduação em Contabilidade da Universidade Federal de Santa Catarina - UFSC

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Published
2022-05-04
How to Cite
Monteiro, J. J., Silva, G. F. da, & Lunkes, R. J. (2022). Influence of informal controls on organizational trust: does the difference between the genders persist?. Enfoque: Reflexão Contábil, 41(2), 143-156. https://doi.org/10.4025/enfoque.v41i2.56268
Section
Original Articles