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

The Ethics of Management Control Systems: Developing Technical and Moral Values 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Business Ethics Springer Journals

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

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Publisher
Springer Journals
Copyright
Copyright © 2005 by Springer
Subject
Philosophy; Ethics; Business and Management, general; Management; Business Ethics; Quality of Life Research
ISSN
0167-4544
eISSN
1573-0697
DOI
10.1007/s10551-004-3826-1
Publisher site
See Article on Publisher Site

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.

Journal

Journal of Business EthicsSpringer Journals

Published: Oct 4, 2004

References

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