Abstract
Prior studies suggest that, to be effective, results-based control systems need to ensure managers’ goal commitment. Based on survey responses from 320 managers, we find that managers’ participation in goal setting and performance feedback are both positively asso¬ciated with goal commitment. Our results also show that supervisory trust partially mediates the relationship between participation, feed¬back, and goal commitment. Overall, these findings provide useful insights into how to design control systems to foster trust and, indirectly, to increase goal commitment.
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