The Ethics of Management Control Systems
20 Pages Posted: 21 Sep 2004
Date Written: June 2004
In this paper we review the conventional analyses of management control systems, to conclude, first, that the illusion of control can mislead managers into believing that everything can be controlled and monitored, and, second, that no incentive system based only on extrinsic rewards can motivate individuals properly. Then, we investigate the philosophical foundations of the basic assumptions that, implicitly or explicitly, are made about the nature of the acting person. Based on personalist phenomenology, we show how the development of technical and moral values is crucial to the long-run survival of organizations. We end by offering some guidelines as to what control.
Keywords: Business ethics, ethical foundations of organization, incentives, management control systems, values
JEL Classification: A12, D64, M41, M52
Suggested Citation: Suggested Citation
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By Kevin André