In this paper, the authors intend to show that justice in management control systems is a requirement for generating goal congruence, trust in managers and perceptions of fairness among employees. We use a conceptual model that relates different kinds of justice, formal justice and informal justice, to different states of goal congruence and draw on research into trust and justice. The model is conceptually examined and is validated by using three samples and applying several methods of analysis, exploratory and confirmatory factor analyses, structural equation modeling and a study of several scenarios analyzed through ANOVA. We also conceptually develop and empirically test several hypotheses that enable us to draw the following conclusions regarding management control systems: trust is a consequence of informal justice; trust and justice together facilitate goal congruence and perceptions of fairness; and trust is both a consequence of justice and a generator of overall perceptions of fairness.

中文翻译：

---

正义比预期的重要吗？正义在管理控制系统中的作用，以产生目标一致，对管理者的信任和公平感

在本文中，作者打算表明，管理控制系统中的正义是产生目标一致性，对管理者的信任以及员工之间公平感的必要条件。我们使用一种概念模型，将不同种类的正义，形式正义和非正式正义与目标一致性的不同状态联系起来，并借鉴对信任和正义的研究。该模型在概念上进行了检查，并通过使用三个样本并应用了几种分析方法，探索性和确认性因素分析，结构方程模型以及对通过ANOVA分析的几种方案进行了研究来进行验证。我们还从概念上发展和凭经验检验了几个假设，这些假设使我们能够得出有关管理控制系统的以下结论：信任是非正式司法的结果；信任和正义共同促进目标的一致性和对公平的理解；信任既是正义的结果，也是整体上对公平的理解的产生者。