Business ethics as a design factor for Management Control Systems

Authors

  • Martin Kartomo European Business University

Keywords:

Management Control Systems Design; Business Ethics; Responsible Leadership

Abstract

This paper argues that Management Control Systems (MCS) are dysfunctional when business ethics is not considered. The normative theories of business ethics, and particularly the social contract theory with its hypothetical justice agreement, provide guidance leading to responsible leadership as a design factor. The 2010 oil spill in the Gulf of Mexico as best case.

References

Multiple. see in working document

Published

2021-11-15