Do management control systems reduce dysfunctional behaviours? Insights from a literature review on the levers of control framework and research agenda

What is it about?

Management Control Systems (MCS) are designed to improve performance, but can also lead to negative behaviors like dishonesty. This study shows that using a mix of control systems reduces these dysfunctional behaviors, while using just one increases them. It also highlights the role of factors like leadership style and personality in how MCS work, offering new insights into improving organizational performance and ethics.

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