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Keywords: Dysfunctional behaviours
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Journal Articles
Do management control systems reduce dysfunctional behaviours? Insights from a literature review on the levers of control framework and research agenda
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Journal of Accounting & Organizational Change (2025)
Published: 14 August 2025
...Javiera Müller; Laura Gomez-Ruiz; David Naranjo-Gil Purpose Management control systems ( MCS ) are designed to enhance organisational performance. Yet they can inadvertently foster dysfunctional behaviours, such as budgetary slack, data manipulation and adverse employee attitudes. The study...
