Authors
Natàlia Cugueró-Escofet, Josep Maria Rosanas Martí
Publication date
2015/2/1
Journal
The Social Dynamics of Organizational Justice
Pages
223
Publisher
IAP
Description
Management control systems (MCSs) are used by organizations to set goals and objectives, to measure accomplishments, and to reward or punish people according to results. In this chapter, we argue that the social dynamics associated with MCSs vary according to whether or not justice is embedded in the way the systems are designed and used. We build on the analysis proposed by Cugueró-Escofet and Rosanas (2013), which shows that both formal and informal justice help to fuel the social dynamics of the design and use of MCSs in order to strive for better alignment between individuals and organizations. We propose two extensions to this model. The first one involves showing that separating ex ante (proactive) and ex post (reactive) justice, and separating ex ante justice into formal and informal justice, can add to our current un-
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