The Future of Management Control is Fair
A New Perspective on Beyond Budgeting as Promoter of Trust and Ethical Behavior
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Beschreibung
The design of Management Control Systems (MCS) in the context of financial institutions should be reconsidered with regards to their ability to improve organizational justice perceptions. Promoting organizational justice can help banks to build significantly more trust and influence employees’ behaviors in the best interest of the organization. Especially the design of Beyond Budgeting as a MCS that emphasizes social control mechanisms and facilitates autonomous working appears to be a promising concept for the design of future MCS in the context of financial institutions.
Contents
- The Impact of MCS on Organizational Justice and Respective Outcomes
- Interrelation between MCS Design, Organizational Justice, Trust and Employees’ Behaviour
- Beyond Budgeting’s Impact on Organizational Justice, Trust and Behaviour
- Implications for the Future Design of MCS in Financial Institutions
- Scientists and students in the field of banking, controlling, strategy, management, business psychology and business ethics
- Bank managers of cooperative and saving banks, controller at financial institutions, sales managers at banks and in sustainable banking
The design of Management Control Systems (MCS) in the context of financial institutions should be reconsidered with regards to their ability to improve organizational justice perceptions. Promoting organizational justice can help banks to build significantly more trust and influence employees’ behaviors in the best interest of the organization. Especially the design of Beyond Budgeting as a MCS that emphasizes social control mechanisms and facilitates autonomous working appears to be a promising concept for the design of future MCS in the context of financial institutions.
A promising concept for the design of future MCS
Autor*in
Sven Olaf Schmitz
Themen in »The Future of Management Control is Fair«
Management Control System MCS Design MCS Side Effects Organizational Justice Perceptions Organizational Trust Theory Y based Management in Banks Beyond Budgeting Social Control Mechanisms Alternative for Hierarchical Control Work Autonomy Motivation of Employees PLS Path ModellingUnethical BehaviorFuture of Cooperative Banks New Behavioral Control