Lopez-Valeiras, Ernesto and Gomez-Conde, Jacobo and Naranjo-Gil, David and Malagueño, Ricardo (2024) Employees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance. Accounting Forum, 48 (2). pp. 251-278. DOI https://doi.org/10.1080/01559982.2022.2140500
Lopez-Valeiras, Ernesto and Gomez-Conde, Jacobo and Naranjo-Gil, David and Malagueño, Ricardo (2024) Employees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance. Accounting Forum, 48 (2). pp. 251-278. DOI https://doi.org/10.1080/01559982.2022.2140500
Lopez-Valeiras, Ernesto and Gomez-Conde, Jacobo and Naranjo-Gil, David and Malagueño, Ricardo (2024) Employees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance. Accounting Forum, 48 (2). pp. 251-278. DOI https://doi.org/10.1080/01559982.2022.2140500
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 |
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Uncontrolled Keywords: | perception of control; management control systems; misconduct; deliberate ignorance; workplace deviance; cognitive dissonance |
Divisions: | Faculty of Social Sciences > Essex Business School |
SWORD Depositor: | Unnamed user with email elements@essex.ac.uk |
Depositing User: | Unnamed user with email elements@essex.ac.uk |
Date Deposited: | 15 Jul 2024 09:55 |
Last Modified: | 15 Jul 2024 09:55 |
URI: | http://repository.essex.ac.uk/id/eprint/37066 |
Available files
Filename: Employees perception of management control systems as a threat effects on deliberate ignorance and workplace deviance.pdf
Licence: Creative Commons: Attribution 4.0