The Ethics of Management Control Systems: Developing Technical and Moral Values
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...
| Auteurs: | ; |
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| Type de support: | Électronique Article |
| Langue: | Anglais |
| Vérifier la disponibilité: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Publié: |
2005
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| Dans: |
Journal of business ethics
Année: 2005, Volume: 57, Numéro: 1, Pages: 83-96 |
| Sujets non-standardisés: | B
Incentives
B Business Ethics B Management control systems B Values B ethical foundations of organization |
| Accès en ligne: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
| Résumé: | 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 systems should be like in order to be compatible with the nature of human persons. |
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| ISSN: | 1573-0697 |
| Contient: | Enthalten in: Journal of business ethics
|
| Persistent identifiers: | DOI: 10.1007/s10551-004-3826-1 |
