Social Justice Research

, Volume 32, Issue 1, pp 26–54 | Cite as

Is Justice More Important than Would Be Expected? The Role of Justice in Management Control Systems to Generate Goal Congruence, Trust in Managers and Fairness Perceptions

  • Natàlia Cugueró-EscofetEmail author
  • Àngels Fitó Bertran
  • Josep M. Rosanas


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.


Justice Fairness Goal congruence Trust in managers Control systems 


Compliance with Ethical Standards

Conflict of interest

All authors declare that they have no conflict of interest.

Ethical Approval

All procedures performed in studies involving human participants were in accordance with the ethical standards of the institutional and/or national research committee and with the 1964 Helsinki Declaration and its later amendments or comparable ethical standards.

Informed Consent

Informed consent was obtained from all individual participants included in the study.


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Copyright information

© Springer Science+Business Media, LLC, part of Springer Nature 2019

Authors and Affiliations

  • Natàlia Cugueró-Escofet
    • 1
    • 2
    Email author
  • Àngels Fitó Bertran
    • 1
  • Josep M. Rosanas
    • 2
  1. 1.Universitat Oberta de Catalunya, Management and EconomicsBarcelonaSpain
  2. 2.IESE Business SchoolUniversidad de NavarraBarcelonaSpain

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