Designing Ethical Management Control: Overcoming the Harmful Effect of Management Control Systems on Job-Related Stress

Journal of Business Ethics 172 (4):747-764 (2020)
  Copy   BIBTEX

Abstract

Ethical aspects of management control systems are attracting increasing attention among scholars and practitioners. Much of the work centers on their aims. We complement this scholarship by applying the ethical principle of “no harm,” i.e., non-maleficence, to examine how those aims are achieved. We illustrate this approach by exploring the effects of four MCS designs on job-related stress drawing on the differentiation of stress into two dimensions: a challenge and a threat dimension. Results from a lagged field-survey with 471 managers and employees from the UK and the U.S. support key predictions and offer first insights into designing MCS based on a “no harm” ethics. Our study highlights the benefits of interdisciplinary research in business ethics and hopefully encourages more work on MCS from a perspective based on the non-maleficence principle.

Links

PhilArchive



    Upload a copy of this work     Papers currently archived: 92,283

External links

Setup an account with your affiliations in order to access resources via your University's proxy server

Through your library

Similar books and articles

On ethical, social and environmental management systems.Antonio Argandoña - 2004 - Journal of Business Ethics 51 (1):41-52.
Why ethical codes constitute an unconscionable regression.Michael Schwartz - 2000 - Journal of Business Ethics 23 (2):173 - 184.
The discourse of control.Stephen Maguire - 1999 - Journal of Business Ethics 19 (1):109-114.
Management ethics.Norman E. Bowie - 2005 - Malden, MA: Blackwell. Edited by Patricia Hogue Werhane.

Analytics

Added to PP
2020-04-13

Downloads
23 (#686,149)

6 months
10 (#276,689)

Historical graph of downloads
How can I increase my downloads?

Citations of this work

Moraliteit programmeren? Financiële ethiek en fintech.Aloy Soppe, Henrietta Joosten & Koos Wagensveld - 2021 - Maandblad Voor Accountancy En Bedrijfseconomie 95 (9/10):321-327.

Add more citations

References found in this work

The Right and the Good.W. D. Ross - 1930 - Philosophy 6 (22):236-240.
The Right and the Good.W. D. Ross - 1931 - Mind 40 (159):341-354.
The Right and the Good.W. D. Ross - 1930 - International Journal of Ethics 41 (3):343-351.

View all 19 references / Add more references