FOM-Edition Research: A New Perspective on Beyond Budgeting as Promoter of Trust and Ethical Behavior

Schmitz, Sven Olaf

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.

Details

Published by: Springer Gabler

Publication Date: 2020-08-14

Format: Paperback

ISBN-13: 9783658312312

DOI: 10.1007/978-3-658-31232-9

Dimensions: 210cm x148cm

Pages: 391