Unintended consequences of management control systems : a systematic review and conceptual framework

Haxhiu, Edona (avtor), Marc, Mojca (avtor)

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.

• Jezik: Angleški jezik
• Ključne besede: management, management and control, corporate culture, management control systems, control problems, dysfunctional behavior, object-of-control, organizational behavior, unintended consequences
• Vrsta gradiva: Članek v reviji
• Tipologija: 1.01 - Izvirni znanstveni članek
• Organizacija: EF - Ekonomska fakulteta
• Status publikacije: V tisku
• Različica publikacije: Objavljena publikacija
• Leto izida: 2026
• PID: 20.500.12556/RUL-185050
• UDK: 658
• ISSN pri članku: 2191-4761
• DOI: 10.1007/s00187-026-00422-2
• COBISS.SI-ID: 283167491
• Datum objave v RUL: 21.07.2026

Gradivo je del revije

• Naslov: Journal of management control
• Skrajšan naslov: J. manag. control
• Založnik: Springer
• ISSN: 2191-4761
• COBISS.SI-ID: 91689987

Licence

• Licenca: CC BY 4.0, Creative Commons Priznanje avtorstva 4.0 Mednarodna
• Povezava: http://creativecommons.org/licenses/by/4.0/deed.sl
• Opis: To je standardna licenca Creative Commons, ki daje uporabnikom največ možnosti za nadaljnjo uporabo dela, pri čemer morajo navesti avtorja.

Sekundarni jezik

• Jezik: Slovenski jezik
• Ključne besede: management, upravljanje, kultura podjetja

Projekti

• Financer: ARIS - Javna agencija za znanstvenoraziskovalno in inovacijsko dejavnost Republike Slovenije
• Številka projekta: P5-0441
• Naslov: Regeneracija ekonomije in posla