L'intégrité, un sujet d'investigation pour le contrôle de gestion

Philippe Jacquinot

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Abstract: All managers are faced with the need to delegate. However, they may be apprehensive due to the opportunism of those to whom they delegate. Management control provides managers with a tool—management by objectives—that enables those who wish to ultimately remain in control of their goods by controlling the behavior of those to whom they delegate. In doing so, they may trigger a vicious circle between control and opportunism. This study focuses on integrity—the quality of a person who endeavors to keep his or her word even after his or her initial feelings have changed. Drawing on philosophy, this study takes a closer look at the works of Michael Jensen and Robert Solomon, and provides recommendations for fostering integrity in the workplace when a management by objectives is used.

Keywords: Management control; Delegation; Trust; Integrity; Ethics; Contrôle de gestion; Délégation; Confiance; Intégrité; Ethique (search for similar items in EconPapers)
Date: 2019-05-21
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Published in 40ème Congrès de l’Association Francophone de Comptabilité (AFC), May 2019, Paris, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04267468

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