Relationship between management controllers and managers: what are the specificities?

Abstract

The relationship between management controllers and managers is a crucial aspect of organizational management, involving a delicate interplay of factors such as trust, communication, and cooperation. This paper explores the complexities of this relationship, highlighting the importance of trust, cooperation, and effective communication in fostering a positive and productive working environment. The authors discuss the various types of conflicts that can arise, including vertical, horizontal, and role conflicts, and examine the factors that contribute to conflict resolution, such as collaboration, compromise, avoidance, accommodation, and competition. The role of trust in conflict resolution is also analyzed, with the authors noting that trust is a key factor in establishing a cooperative relationship and reducing conflicts. The paper concludes by emphasizing the importance of cooperation and trust in fostering a positive relationship between management controllers and managers, ultimately leading to improved organizational performance.

Keywords: managers, management controllers, trust, cooperation, communication.

JEL Clаssificаtion :  M00, M40.

Pаper type: Theoreticаl Reseаrch