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Designing Ethical Management Control: Overcoming the Harmful Effect of Management Control Systems on Job-Related Stress

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Abstract

Ethical aspects of management control systems (MCS) are attracting increasing attention among scholars and practitioners. Much of the work centers on their aims. We complement this scholarship by applying the ethical principle of “no harm,” i.e., non-maleficence, to examine how those aims are achieved. We illustrate this approach by exploring the effects of four MCS designs on job-related stress drawing on the differentiation of stress into two dimensions: a challenge (i.e., unproblematic and even desirable) and a threat dimension (i.e., dangerous; causing psychological strain). Results from a lagged field-survey with 471 managers and employees from the UK and the U.S. support key predictions and offer first insights into designing MCS based on a “no harm” ethics. Our study highlights the benefits of interdisciplinary research in business ethics and hopefully encourages more work on MCS from a perspective based on the non-maleficence principle.

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Notes

  1. We thank one of the reviewers for pointing us to variable compensation systems offering potential for gain and for harm.

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Authors and Affiliations

  1. ESSEC Business School, 3 Avenue Bernard Hirsch, BP 50105, 95021, Cergy-Pontoise, France

    Stefan Linder, Bernard Leca, Adrián Zicari & Veronica Casarin

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  1. Stefan Linder
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Correspondence to Stefan Linder.

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Appendix

Appendix

Construct

Item

Text

 

Job-related stress

 

How do you perceive your current job?

Likert 1–7 (1 = strongly disagree; 7 = strongly agree)

 

Drach-Zahavy and Erez (2002)_1

My work seems like a challenge to me

 

Drach-Zahavy and Erez (2002)_3

My job provides opportunities to overcome obstacles

 

Drach-Zahavy and Erez (2002)_6

My job provides opportunities to exercise reasoning skills

 

Drach-Zahavy and Erez (2002)_8

My job provides opportunities to strengthen my self-esteem

 

Drach-Zahavy and Erez (2002)_2

I'm worried that my work might reveal my weaknesses

 

Drach-Zahavy and Erez (2002)_4

I am worried that my work might threaten my self-esteem

 

Drach-Zahavy and Erez (2002)_5

My work seems like a threat to me

 

Drach-Zahavy and Erez (2002)_7

The work I do seems long and tiresome

Standard tightness

 

Please indicate the total amounts of each of the following resources you believed were required for you to achieve your performance standards in the past 12 months

[minus the response to (for each item) to the following question]:

Please indicate the total amounts of each of the following resources that were made available to you in the past 12 months

Likert 1–7 (1 = No resources; 7 = An extremely large quantity of resources)

 

Shields et al. (2000)_time

Your time at work

 

Shields et al. (2000)_technology

Technology (e.g., CAD)

 

Shields et al. (2000)_intern

Assistance from other employees of your company (e.g., time, skills, information)

 

Shields et al. (2000)_extern

Assistance from external sources (e.g., consultants, suppliers, customers)

PMS breadth

 

The performance measurement system in the company that I work for …

Likert 1–7 (1 = strongly disagree; 7 = strongly agree)

 

Homburg et al. (2012)_1

… provides financial and non-financial measures

 

Homburg et al. (2012)_2

… provides a balanced picture of the function that I work in

 

Homburg et al. (2012)_3

… provides measures of different perspectives (e.g., financial, customer, competitive, innovation, internal processes)

 

Homburg et al. (2012)_4

… provides besides results-oriented measures (e.g., sales, customer satisfaction) also input-oriented indicators (e.g., amount of time spent, duration of a process)

Interactive use

   
 

PMS Inter. use (AB), i.e

Abernethy and Brownell (1999)

The information generated by the performance measurement system is an important and recurring agenda addressed by the highest level of management. The performance measurement process demands frequent and regular attention from managers at all levels of the organization and the information provided by the system is interpreted and discussed in face-to-face meetings with subordinates and peers. The performance measurement process relies on the continual challenge and debate of underlying data, assumptions and action plans.[vs.]

The performance measurement system aims at achieving predetermined outcomes and the information produced by the system is used primarily to inform top managers if actions or outcomes are not in accordance with plans. Staff specialists (i.e., finance departments) play a pivotal role in preparing and interpreting the information produced by the system. Data are reported through formal reporting procedures and top managers tend to be involved in the process infrequently and on an exception basis

Likert 1–6 (1 = left statement more; 6 = right statement more); reverse coded

 

PMS Inter. use (BO)

Please select the one statement of each pair which you more strongly believe to be the case as far as you are concerned. Please try to respond to each pair independently when making your choice; do not be influenced by your previous choices

Likert 1–6 (1 = left statement more; 6 = right statement more)

 

Bisbe and Otley (2004)_1

Only when there are deviations from planned performance are performance indicators the main subject for face-to-face discussions with my superior.[vs.]

Whether there are deviations form planned performance or not, performance indicators are the main subject for face-to-face discussion with my superior

 

Bisbe and Otley (2004)_2

My superior pays periodic or occasional attention to performance indicators.[vs.]

My superior pays regular and frequent attention to performance indicators. I use them permanently

 

Bisbe and Otley (2004)_3

For many managers in my company, performance measurement systems require periodic or occasional attention, but not permanent attention.[vs.]

In my company, performance measurement requires permanent attention from managers at all levels

Remuneration system

   
 

Abernethy et al. (2015)

Please indicate what percentage of your total compensation is performance-based (e.g., commission, bonus etc.)

Likert 1–9 (1 = 0%; 9 = above 70%)

  

How large are the following aspects in the company that you work for

Likert 1–7 (1 = extremely low; 7 = extremely high)

 

Shields et al. (2000)_1

The degree to which valued rewards to you increase with increases in your measured performance

 

Shields et al. (2000)_2

The degree to which your rewards are totally determined by measured performance relative to performance standards

 

Shields et al. (2000)_3

The extent to which those employees that are in the top 25% in terms of performance standards receive larger valued rewards than do those whose performance in relation to the standards are not in the top 25%

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Linder, S., Leca, B., Zicari, A. et al. Designing Ethical Management Control: Overcoming the Harmful Effect of Management Control Systems on Job-Related Stress. J Bus Ethics 172, 747–764 (2021). https://doi.org/10.1007/s10551-020-04490-9

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