Percepção de Justiça nos Sistemas de Controle Gerencial Aumenta Comprometimento e Confiança dos Gestores

The goal of this is study is to determine whether the perception of fairness regarding the dimensions of the Management Control Systems increases managers’ commitment and confidence. Thus, a descriptive research was carried out through a survey of 500 companies listed among the Best and Biggest by Exame Magazine, from which 180 agreed to participate in the study. The final sample consisted of 67 respondents. The instrument used consists of 26 statements, with seven-point Likert interval scales of measurement. The assumptions made in the study were tested with the application of a statistical multivariate analysis technique called Structural Equation Modeling. The survey results show that the controllability principle and the use of multiple performance indicators increase the perception of distributive and procedural fairness; the perception of interactional and procedural fairness dimensions increase managers’ commitment; and managers’ confidence is influenced by perceptions of distributive and interactional fairness. Based on these results we conclude that managers’ commitment and confidence can be prominent attitudinal and behavioral factors in reducing retaliatory actions caused by a sense of organizational unfairness.