INTERORGANIZATIONAL TRUST AND RELATIONAL PERFORMANCE: INTERVENING OF THE COMMUNICATION OF AGRICULTURAL COOPERATIVES WITH THEIR SUPPLIERS

Authors

DOI:

https://doi.org/10.14392/asaa.2022150206

Keywords:

Interorganizational trust, Interorganizational communication, Relational performance, Agricultural cooperatives

Abstract

Objective: To analyze the influence of interorganizational trust on relational performance mediated by interorganizational communication between agricultural cooperatives and their suppliers.

Method: A survey was carried out with professionals in positions of strategic and intermediate levels who work at organizational boundaries in Brazilian agricultural cooperatives and 96 valid responses were obtained. To test the hypotheses, the technique of structural equation modeling was applied, with estimation by partial least squares. Additionally, the importance-performance map (IPMA) for the endogenous variable and its predictors was analyzed.

Findings: Positive and significant influence was observed from trust and interorganizational communication on relational performance. Partial mediating effect of the interorganizational communication variable was observed. In the IPMA analysis, inter-organizational trust was more important, while inter-organizational communication showed greater performance.

Contribution: These findings suggest that trust and interorganizational communication can lead to positive relational outcomes through mutual benefits. Thus, they can contribute to the benefit of managers involved in improving decision-making related to interorganizational relationships.

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Author Biographies

Silvana Mannes, Universidade Federal de Santa Catarina (UFSC)

Mestra em Contabilidade - UFSC

Doutoranda em Contabilidade - UFSC

Eduardo Tramontin Castanha, Universidade Federal de Santa Catarina - UFSC

Mestre em Contabilidade - UFSC

Doutorando em Contabilidade - UFSC

Ilse Maria Beuren

Doutora em Controladoria e Contabilidade - USP

Professora do Programa de Pós-graduação em Contabilidade - UFSC

Valdirene Gasparetto

Doutora em Engenharia de Produção - UFSC

Professora do Programa de Pós-graduação em Contabilidade - UFSC

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Published

2022-11-03

How to Cite

Mannes, S., Castanha, E. T., Beuren, I. M., & Gasparetto, V. (2022). INTERORGANIZATIONAL TRUST AND RELATIONAL PERFORMANCE: INTERVENING OF THE COMMUNICATION OF AGRICULTURAL COOPERATIVES WITH THEIR SUPPLIERS. Advances in Scientific and Applied Accounting, 15(2), 149–162/163. https://doi.org/10.14392/asaa.2022150206

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