20.500.12556/RUL-185050 Unintended consequences of management control systems a systematic review and conceptual framework Management control systems (MCS) are designed to support organizational goals and enhance performance; however, evidence increasingly points to their unintended and dysfunctional outcomes, collectively termed control problems. Despite growing attention, limited research systematically investigates how specific MCS types are associated with particular dysfunctional behaviors. To bridge this gap, we conducted a systematic literature review of 95 studies published in management, accounting and organizational behavior journals to examine how different MCS—result controls, action controls, personnel controls, and cultural controls—relate to distinct manifestations of control problems. Our findings reveal recurring patterns linking MCS types to dysfunctions such as gaming, data manipulation, ethical erosion, motivational crowding-out, and symbolic compliance. Furthermore, we identify recurring structural drivers associated with these problems, including excessive rigidity, contextual misfit, limited participation, and symbolic or inconsistent use of controls. Based on these insights, we develop an integrative conceptual framework that synthesizes plausible pathways through which control problems emerge, while highlighting the moderating role of contextual factors such as task uncertainty, professional norms, ethical leadership, external pressures, and organizational structure. management management and control corporate culture management control systems control problems dysfunctional behavior object-of-control organizational behavior unintended consequences management upravljanje kultura podjetja true false true Angleški jezik Slovenski jezik Članek v reviji 2026-07-21 16:33:48 2026-07-21 16:36:07 2026-07-22 04:04:20 0000-00-00 00:00:00 2026 0 0 [in press] 2026 0000-00-00 Zaloznikova VTisku NiDoloceno 0000-00-00 0000-00-00 0000-00-00 658 2191-4761 10.1007/s00187-026-00422-2 283167491 s00187-026-00422-2.pdf s00187-026-00422-2.pdf 1 DC252EE184670FDEB8ECC93986F43132 ef93966782083cdd2a7e0561144513479612f65e0dc5f395da73fa4d8945787d 3859abdd-8511-11f1-9b0d-0050569b8976 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=243087 https://link.springer.com/article/10.1007/s00187-026-00422-2 0 3de75b65-8511-11f1-9b0d-0050569b8976 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=243088 Ekonomska fakulteta 0 0 0