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Linking the Ethics and Management Control Literatures

Advances in Management Accounting

ISBN: 978-1-78714-530-6, eISBN: 978-1-78714-529-0

ISSN: 1474-7871

Publication date: 3 July 2017

Abstract

Originality/value

We provide an overview of topics where ethics and management control overlap, and highlight the need for greater convergence between the two literatures. By linking MCS and ethics, organizations can provide a framework to promote behavior that both contributes to the achievement of the organization’s objectives and also follows ethical principles. We comment on what may happen when ethics and management control diverge, and discuss controls that can promote a strong ethical climate.

Keywords

Citation

Merchant, K.A. and White, L.F. (2017), "Linking the Ethics and Management Control Literatures ", Advances in Management Accounting (Advances in Management Accounting, Vol. 28), Emerald Publishing Limited, Bingley, pp. 1-29. https://doi.org/10.1108/S1474-787120170000028001

Publisher

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Emerald Publishing Limited

Copyright © 2017 Emerald Publishing Limited