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- Title
The Effects of Different Types of Internal Controls on Self-Control.
- Authors
Allen, Drew; Heninger, William G.; Summers, Scott L.; Wood, David A.
- Abstract
One reason companies implement internal controls is to reduce the likelihood of unethical behavior. Yet, ego depletion theory suggests that some controls may cause reductions in employees' self-control, which could undermine the ability of controls to reduce unethical behavior. We examine whether various types of controls impact self-control and ethical judgments. Our results show that contrary to the ego depletion hypothesis, we find no significant relation between self-control and internal controls. Furthermore, we find that controls have no effect on ethical judgments or ethical ideology. Thus, our results suggest that internal controls do not differentially impact self-control and ethical decision-making.
- Publication
Journal of Strategic Innovation & Sustainability, 2019, Vol 14, Issue 6, p10
- ISSN
1718-2077
- Publication type
Academic Journal