COMPRENDRE LE ROLE DE LA CONFIANCE DANS LA RELATION MANAGERIALE (CONTROLEUR DE GESTION – MANAGERS) ET SON IMPACT SUR LA PERFORMANCE DE L'ENTREPRISE

Abstract

Like many studies conducted in management control, research on trust in this sense is often very abstract and not present in empirical studies. This may be justified by nature and the character of the concept. Several disciplines have focused on this issue, namely: sociology, economics, psychology and management. The Managerial trust therefore appears at the center of the relationship between the manager and his management controller in order to cooperate and act for the interests of the company, thus contributing to the improvement of the performance. Indeed, within any company, the relationships between individuals are a crucial element for the progress of any organization. Among the main questions in management control is the nature and quality of the relationship that exists between the managers and the management controller, who must demonstrate intelligence and flexibility in his relations with managers. In this context, our article aims, initially, to position and understand the trust by recalling the definition and approach of the latter. Secondly, we will illustrate the role of trust in the managerial relationship and its contribution in the improvement of the performance.

Keywords

• trust, managerial relationship, performance.