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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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    References listed on IDEAS

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    Cited by:

    1. Ernesto Lopez-Valeiras & Jacobo Gomez-Conde & David Naranjo-Gil, 2015. "Sustainable Innovation, Management Accounting and Control Systems, and International Performance," Sustainability, MDPI, Open Access Journal, vol. 7(3), pages 1-14, March.

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