The Complex World of Control: Integration of Ethics and Uses of Control

Abstract

Purpose

The purpose of this chapter is to explore aspects of both enabling and coercive control usages and to extend the literature stream by integrating relevant ethical variables at both the level of the individual and the group. We also provide multiple ideas for future research studies.

Methodology/approach

An overview of prior literature in management control systems is presented with an aim toward identifying gaps in research knowledge.

Findings

As a result of our investigation into the intersection between management control and ethics, it is evident that there are many future areas ripe for enquiry.

Research implications

This study contributes theoretically by conceptualizing the integration of ethical considerations with how control systems are used, and then offering ideas for future research directions.

Originality/value

Our research investigates the intersection between management control and ethics. To the best of our knowledge, we are the first to delve into this critical area.

Citation

Radtke, R.R. and Widener, S.K. (2016), "The Complex World of Control: Integration of Ethics and Uses of Control", Performance Measurement and Management Control: Contemporary Issues (Studies in Managerial and Financial Accounting, Vol. 31), Emerald Group Publishing Limited, Leeds, pp. 17-38. https://doi.org/10.1108/S1479-351220160000031002