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How can management control system fairness reduce managers’ unethical behaviours?

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  • Langevin, Pascal
  • Mendoza, Carla

Abstract

Empirical research has shown that as management control systems (MCS) put heavy pressure on managers to achieve their objectives, they may induce two types of unethical behaviour: creation of budgetary slack and data manipulation. Recently, studies have introduced Organisational Justice theory into the area of management accounting research and shown the positive effects of organisational justice on managers’ attitudes and behaviours. However, few studies have systematically analysed how MCS fairness reduces unethical behaviours and which characteristics of MCS could increase managers’ perception that they are treated fairly.

Suggested Citation

  • Langevin, Pascal & Mendoza, Carla, 2013. "How can management control system fairness reduce managers’ unethical behaviours?," European Management Journal, Elsevier, vol. 31(3), pages 209-222.
    • Handle: RePEc:eee:eurman:v:31:y:2013:i:3:p:209-222
    DOI: 10.1016/j.emj.2012.12.001
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    3. MASRI Nadine El & SULIMAN Abubakr, 2019. "Talent Management, Employee Recognition And Performance In The Research Institutions," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 14(1), pages 127-140, April.
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    5. Schmitz Sven Olaf & Michniuk Agnieszka & Heupel Thomas, 2019. "Beyond Budgeting – A Fair Alternative For Management Control? - Examining The Relationships Between Beyond Budgeting And Organizational Justice Perceptions," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 14(2), pages 160-180, August.
    6. Andreas J. Steur & Mischa Seiter, 2021. "Properties of feedback mechanisms on digital platforms: an exploratory study," Journal of Business Economics, Springer, vol. 91(4), pages 479-526, May.
    7. Rafael Robina-Ramírez & M. Isabel Sánchez-Hernández & Carlos Díaz-Caro, 2021. "Hotel manager perceptions about corporate compliance in the tourism industry: an empirical regional case study in Spain," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 627-654, June.
    8. Enas Nadher Al-Baghdadi & Ahmad Abu Alrub & Husam Rjoub, 2021. "Sustainable Business Model and Corporate Performance: The Mediating Role of Sustainable Orientation and Management Accounting Control in the United Arab Emirates," Sustainability, MDPI, vol. 13(16), pages 1-26, August.
    9. Habib Mahama & Zhichao (Alex) Wang, 2023. "Impact of the interactive and diagnostic uses of performance measurement systems on procedural fairness perception, cooperation and performance in supply alliances," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3253-3296, September.
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