Do management control systems reduce dysfunctional behaviours? Insights from a literature review on the levers of control framework and research agenda

Javiera Müller, Laura Gomez-Ruiz and David Naranjo-Gil

Journal of Accounting & Organizational Change, 2025, vol. 22, issue 5, 909-935

Abstract: PurposeManagement control systems (MCS) are designed to enhance organisational performance. Yet they can inadvertently foster dysfunctional behaviours, such as budgetary slack, data manipulation and adverse employee attitudes. The study objective was to review the literature on the influence of MCS through the lens of the levers of control (LoC) framework on organisational dysfunctional behaviours (ODB).Design/methodology/approachBased on a systematic literature review framework, a total of 82 empirical articles were categorised using the ProKnow-C method. The articles were first analysed descriptively, and then in greater depth following a matrix approach, which allowed to explore how MCS through LoC influence ODB.FindingsThe isolated use of management control devices through individual LoC tends to increase ODB. However, combining all LoC significantly reduces ODB. Recent research emphasises the importance of examining intermediate variables – such as psychological traits, demographic factors, leadership styles and cultural contexts – to better understand the effectiveness of MCS in mitigating ODB.Originality/valueThe present review is the first to systematically classify the empirical literature on the relationship between MCS and ODB based on the LoC framework. It provides a structured synthesis, identifying overarching patterns and emerging variables that influence MCS effectiveness. Thus, this study contributes to both theory and practice by offering fresh insights into the relationship between MCS and ODB. It addresses current research gaps and proposes new directions of research.

Keywords: Ethics; Organizational behaviour; Management control systems; Dysfunctional behaviours; Levers of Control (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-10-2024-0354

DOI: 10.1108/JAOC-10-2024-0354

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