Article 4, Volume 2 Issue 1:

Justice: a sufficient condition for goal congruence in management control systems

Author

Natàlia Cugueró-Escofet – (IESE Business School)

Josep M. Rosanas – (IESE Business School)

Received October 9, 2015; accepted October 19, 2015.

Abstract

Control systems are a fundamental tool in the management process. Management control systems have been judged under the criterion of goal congruence, i.e., on whether the possible rewards given to people when they take specific actions benefit at the same time individuals and the organization as a whole. Often the concept of justice is not included in the analysis. In recent papers, some theoretical developments have shown that the concept of justice is essential to their dynamics, because it has the potential to change the attitudes of people towards the organization and, therefore, their interest in future decisions. But these developments have been essentially conceptual and have not attempted to go beyond theoretical terms. This paper, using a stylized example, tries to show how this framework can be applied in practice. It also attempts to clarify the concept of goal congruence, by distinguishing when it is merely quantitative or qualitative, and when it can be considered ‘ weak ‘ or ‘ strong ‘. Finally, it goes back to the conceptual model of Cugueró-Escofet and Rosanas (2013) and shows how the practical vision of this case adapts to the conceptual analysis offered in their framework, and draws some conclusions.

Los sistemas de control son una herramienta fundamental en el proceso de gestión. Los sistemas de control de gestión se han juzgado según el criterio de congruencia de objetivos, es decir, si las posibles recompensas otorgadas a las personas cuando toman acciones específicas benefician al mismo tiempo a los individuos y a la organización en su conjunto. A menudo, el concepto de justicia no se incluye en el análisis. En trabajos recientes, algunos desarrollos teóricos han demostrado que el concepto de justicia es esencial para su dinámica, ya que tiene el potencial de cambiar las actitudes de las personas hacia la organización y, por lo tanto, su interés en futuras decisiones. Pero estos desarrollos han sido esencialmente conceptuales y no han intentado ir más allá de los términos teóricos. Este documento, utilizando un ejemplo estilizado, intenta mostrar cómo este marco puede aplicarse en la práctica. También intenta aclarar el concepto de congruencia de objetivos, distinguiendo cuándo es meramente cuantitativo o cualitativo, y cuándo puede considerarse “débil” o “fuerte”. Finalmente, vuelve al modelo conceptual de Cugueró-Escofet y Rosanas (2013) y muestra cómo la visión práctica de este caso se adapta al análisis conceptual ofrecido en su marco, y saca algunas conclusiones.

Citation

Cugueró-Escofet, N., & Rosanas, J. M. (2016). Justice: A sufficient condition for goal congruence in management control systems. European Accounting and Management Review2(1), 104-122.

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