Peer control, trust, and humility as antecedents of cooperation: an exploratory study

This study investigated the relationship between peer control, a construct of management accounting generally associated with negative aspects, and humility in performance evaluation, a mediator of cooperation. We also examined the association between trust and cooperation. To address all these relationships, we did a single entity survey in a Brazilian subsidiary of a multinational insurance company, through a representative sample of 147 respondents. The results show that peer control is positively associated with cooperation and with humility in performance evaluation, and the latter is positively associated with cooperation. In addition, trust is also positively associated with cooperation. The results contribute to the literature by developing the humility construct in performance evaluation, which is the attitude after the manager is informed of the achieved outcomes, and by trying untested relationships, such as the role of peer control in cooperation. Results can also be useful for organizations that seek cooperation of their employees, suggesting that they should use peer control, since they contribute to an attitude of humility in evaluating performance, and therefore, to cooperation