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Papers by Farhana Afroje

Research paper thumbnail of Management control systems as inter-organizational trust builders in evolving relationships: Evidence from a longitudinal case study q

Research on inter-organizational relationships argues that at mature stages, when trust has reach... more Research on inter-organizational relationships argues that at mature stages, when trust has reached a high level, it will be damaged by new management control systems (MCSs). This longitudinal case study provides evidence to the contrary: in an open-ended and evolving relationship, even when trust is well established, MCSs can build it. High trust provides a platform where success encourages the partners to cooperate further, demanding, in turn, more MCSs and greater levels of trust to support cooperation. By providing evidence with a greater appearance of objectivity than informal controls can yield, action and result controls improve partners' perception of each other's trustworthiness, and build competence and goodwill-based trust. MCSs are used not only to supervise but also to coordinate, and this second, more salient function avoids possible suspicions that could damage trust.

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Research paper thumbnail of Control, trust, power, and the dynamics of information system outsourcing relationships: A process study of contractual software development

Research paper thumbnail of Management control systems as inter-organizational trust builders in evolving relationships: Evidence from a longitudinal case study q

Research on inter-organizational relationships argues that at mature stages, when trust has reach... more Research on inter-organizational relationships argues that at mature stages, when trust has reached a high level, it will be damaged by new management control systems (MCSs). This longitudinal case study provides evidence to the contrary: in an open-ended and evolving relationship, even when trust is well established, MCSs can build it. High trust provides a platform where success encourages the partners to cooperate further, demanding, in turn, more MCSs and greater levels of trust to support cooperation. By providing evidence with a greater appearance of objectivity than informal controls can yield, action and result controls improve partners' perception of each other's trustworthiness, and build competence and goodwill-based trust. MCSs are used not only to supervise but also to coordinate, and this second, more salient function avoids possible suspicions that could damage trust.

Research paper thumbnail of Control, trust, power, and the dynamics of information system outsourcing relationships: A process study of contractual software development

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