Abstract (EN)

In this study, we evaluate how individual virtues and inter-organizational management control systems (IOMCS) influence buyer–supplier performance through relationship quality. Results from a sample of 232 firms confirm that virtues and IOMCS relate positively to rela- tionship quality and performance, respectively. However, IOMCS lose their positive influence on relationship quality when considered along with virtues. That is, when both variables enter the regression model simultaneously, vir- tues win. This interesting finding has particular resonance at a time when research on ethics still needs to reinforce its positive effects on the practice of management.