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.
Merchant, K.A. and White, L.F. (2017), "Linking the Ethics and Management Control Literatures
Emerald Publishing Limited
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