How can management control system fairness reduce managers’ unethical behaviours?

Pascal Langevin and Carla Mendoza

European Management Journal, 2013, vol. 31, issue 3, 209-222

Abstract: Empirical research has shown that as management control systems (MCS) put heavy pressure on managers to achieve their objectives, they may induce two types of unethical behaviour: creation of budgetary slack and data manipulation. Recently, studies have introduced Organisational Justice theory into the area of management accounting research and shown the positive effects of organisational justice on managers’ attitudes and behaviours. However, few studies have systematically analysed how MCS fairness reduces unethical behaviours and which characteristics of MCS could increase managers’ perception that they are treated fairly.

Keywords: Management control systems; Ethics; Fairness; Justice; Slack; Data manipulation; Organisational commitment; Trust (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (10)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:eurman:v:31:y:2013:i:3:p:209-222

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DOI: 10.1016/j.emj.2012.12.001

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