View article

Management control systems (MCS) are designed to achieve the greatest possible goal congruence, such that people pursue personal goals that are conducive to the organizational goal. Both the use and the design of MCS are crucial for achieving goal congruence, but they are thought to be contingent to specific external situations. We analyze the basic concepts of justice and fairness, and argue that these two facets of justice, which we label “formal” and “informal” justice, need to be put in the context of MCS use and design. We argue that both formal and informal (in)justice are determinants for MCS to achieve specific levels of goal congruence, independently of the situation. We conclude that there are two stable types of goal congruence, labeled “maximum goal congruence” – where both MCS design and MCS use are just – and “minimum goal congruence” – where both design and use are unjust; and two …