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Lopez-Valeiras, Ernesto, Gomez-Conde, Jacobo, Naranjo-Gil, David and Malagueño, Ricardo 
ORCID: https://orcid.org/0000-0002-1481-6487
(2024)
Employees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance.
Accounting Forum, 48 (2).
pp. 251-278.
ISSN 0155-9982
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Abstract
We examine the impact of employees’ perceptions of management control systems (MCS) as a threat on two forms of misconduct: deliberate ignorance and workplace deviance. Drawing on the theory of cognitive dissonance, we predict that a perceived threat is associated with a decrease in workplace deviance but may also trigger unintended consequences, such as deliberate ignorance. Hypotheses are tested using survey data from three large hospitals. Taken together, our results suggest that employees’ perceptions of MCS as a threat have (1) a negative curvilinear effect on workplace deviance and (2) a positive linear association with deliberate ignorance. Additionally, we find that the need for professional autonomy shapes the effect of employees’ perception of MCS as a threat on both forms of misconduct. Overall, by providing new empirical evidence on how employees perceive MCS and their (un)intended consequences, we add to the growing body of research on the effects of control systems on employees’ behaviour.
| Item Type: | Article |
|---|---|
| Additional Information: | Funding information: Financial contributions from the Spanish Ministry of Science and Innovation (PID2019-104163RA-I00), Santander Financial Institute, Fundación Ramón Areces, Catedra UAM-Auditores Madrid, and the Madrid Government (within the framework of the multiyear agreement with the Universidad Autonoma de Madrid on Line 3: Excellence for University Staff - PRICIT). |
| Uncontrolled Keywords: | perception of control,management control systems,misconduct,deliberate ignorance,workplace deviance,cognitive dissonance,accounting,finance ,/dk/atira/pure/subjectarea/asjc/1400/1402 |
| Faculty \ School: | Faculty of Social Sciences > Norwich Business School |
| UEA Research Groups: | Faculty of Social Sciences > Research Groups > Accounting & Quantitative Methods |
| Related URLs: | |
| Depositing User: | LivePure Connector |
| Date Deposited: | 25 Oct 2022 11:30 |
| Last Modified: | 17 Dec 2024 01:36 |
| URI: | https://ueaeprints.uea.ac.uk/id/eprint/89341 |
| DOI: | 10.1080/01559982.2022.2140500 |
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