Management control systems and ethics

Martin Messner and Albrecht Becker

Chapter 10 in Research Handbook on Accounting and Ethics, 2023, pp 155-167 from Edward Elgar Publishing

Abstract: We discuss the relationship between management control systems (MCS) and ethics. On the one hand, MCS may be designed to ensure compliance and ethical behavior, in which case the relationship is a rather direct one. Such MCS include codes of conduct, compliance management systems, whistleblowing systems, ethics committees, ethical trainings, but also performance measures for morally desirable behavior. On the other hand, MCS relate to ethics in a more indirect way if they produce unintended (un-)ethical outcomes, such as when performance measures provide employees with an incentive to act unethically. The chapter provides several examples from the literature and from corporate practice to illustrate these two ways in which MCS relate to ethics.

Keywords: Business and Management; Economics and Finance (search for similar items in EconPapers)
Date: 2023
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