The Ethics of Management Control Systems: Developing Technical and Moral Values

Journal of Business Ethics 57 (1):83-96 (2005)

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.
Keywords Business ethics  ethical foundations of organization  incentives  management control systems  values
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Reprint years 2005
DOI 10.1007/s10551-004-3826-1
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References found in this work BETA

The Selfhood of the Human Person.John F. Crosby - 1997 - The Personalist Forum 13 (2):332-338.
The Acting Person.Karol Wojtyla & Andrzej Potocki - 1979 - International Journal for Philosophy of Religion 13 (1):43-44.
The Acting Person.Karol Wojtyla, Pope John Paul & Andrzej Potocki - 1979 - Philosophy and Phenomenological Research 40 (3):443-444.

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The Escalation of Deception in Organizations.Peter Fleming & Stelios C. Zyglidopoulos - 2008 - Journal of Business Ethics 81 (4):837-850.
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