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商品詳細
The Future of Management Control is Fair : A New Perspective on Beyond Budgeting as Promoter of Trust and Ethical Behavior.
・ISBN 978-3-658-31231-2 paper EUR 49.99
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| 著者・編者 | Schmitz, Sven Olaf, |
|---|---|
| シリーズ | FOM-Edition Research |
| 出版社 | (Springer Gabler, GW) |
| 出版年月 | 2020.08 |
| ページ数 | 391 pp. |
| 言語 | ENG |
| ニュース番号 | ＜660-L995 660-P1917＞ |
解説
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.