NDLI: The Ethics of Metrics: Overcoming the Dysfunctional Effects of Performance Measurements Through Justice

Content Provider	Springer Nature Link
Author	Cugueró Escofet, Natàlia Rosanas, Josep M.
Copyright Year	2016
Abstract	The last two decades have seen a great deal of scandals in the business world. Many of them have to do with accounting and management control, but in substantially different ways. This paper focuses on the dysfunctional effects of systems of measurement and incentives, and the possible ways to overcome those dysfunctional effects, achieving a stable state of goal congruence through the introduction of justice in the design and use of management control systems, by contributing to the ethical development within the organization. We first analyze how the discipline of control systems came into being, and show how, in the last decades, both in theory and practice, has gone in a direction of becoming more ‘automatic,’ and then, we provide some case studies of how they are at the origin of many of the scandals. Borrowing from Rosanas and Velilla (J Bus Eth 57:83–96, 2005) and from Cugueró-Escofet and Rosanas (Manag Account Res 24:23–40, 2013), we develop a model of control systems based on justice, where we make the distinction between formal and informal justice. We are then able to show how informal justice is the key element in the dynamics of a control system: to preserve formal justice, or to evolve toward formal justice. In any case, it is a necessary condition to reach a state of maximum goal congruence, stable through time, as a consequence of the ethical development that this type of systems are able to generate.
Starting Page	615
Ending Page	631
Page Count	17
File Format	PDF
ISSN	01674544
Journal	Journal of Business Ethics
Volume Number	140
Issue Number	4
e-ISSN	15730697
Language	English
Publisher	Springer Netherlands
Publisher Date	2016-02-18
Publisher Place	Dordrecht
Access Restriction	One Nation One Subscription (ONOS)
Subject Keyword	Control systems Ethics of management control Fairness Goal congruence Organizational justice Virtue ethics Ethics Business and Management Management Business Ethics Quality of Life Research
Content Type	Text
Resource Type	Article
Subject	Arts and Humanities Business and International Management Law Economics and Econometrics

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
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