Commitments of Psychological Contracts and Diagnostic Use of Management Control Systems

  • Canan I
  • Martins G
  • Oda P
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Abstract

Investigating the commitments the Surveillance Agents from the National Telecommunications Agency (Anatel) made in their psychological contracts and the diagnostic use of the management control system of the entity, this study tested the hypothesis that individuals tend to be more committed to aspects they are charged for within organizations. This is a theoretical and empirical study that assumed that the commitments comprise the part of the belief that individuals develop on reciprocal relations of exchange between themselves and their contractors, in line with the model by Rousseau (1989

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Canan, I., Martins, G. de A., & Oda, P. (2016). Commitments of Psychological Contracts and Diagnostic Use of Management Control Systems. Revista de Educação e Pesquisa Em Contabilidade (REPeC), 10(2), 177–191. https://doi.org/10.17524/repec.v10i2.1321

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