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

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

Abstract
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
Categories (categorize this paper)
Reprint years 2005
DOI 10.1007/s10551-004-3826-1
Options
Edit this record
Mark as duplicate
Export citation
Find it on Scholar
Request removal from index
Revision history

Download options

Our Archive


Upload a copy of this paper     Check publisher's policy     Papers currently archived: 42,204
Through your library

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.

Add more references

Citations of this work BETA

The Escalation of Deception in Organizations.Peter Fleming & Stelios C. Zyglidopoulos - 2008 - Journal of Business Ethics 81 (4):837-850.
Kierkegaard’s Quest: How Not to Stop Seducing.Finn Janning - 2015 - Philosophy of Management 14 (2):95-109.

View all 12 citations / Add more citations

Similar books and articles

Analytics

Added to PP index
2009-01-28

Total views
22 ( #380,191 of 2,253,755 )

Recent downloads (6 months)
2 ( #790,633 of 2,253,755 )

How can I increase my downloads?

Downloads

My notes

Sign in to use this feature