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  1. Ethical Implications of Management Accounting and Control: A Systematic Review of the Contributions from the Journal of Business Ethics.Christoph Endenich & Rouven Trapp - 2020 - Journal of Business Ethics 163 (2):309-328.
    Management accounting and control seeks to provide information that substantiates decision-making at all firm levels and thus may also foster ethical decision-making. Against this background, this article presents a systematic literature review of research on management accounting and control and business ethics that has been published in the Journal of Business Ethics. Through this review, we intend to bring to the forefront a research topic that has been widely neglected in broader literature reviews on accounting ethics research and that has (...)
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  • Employee Reactions to Internet Monitoring: The Moderating Role of Ethical Orientation.G. Stoney Alder, Marshall Schminke, Terry W. Noel & Maribeth Kuenzi - 2007 - Journal of Business Ethics 80 (3):481-498.
    Research has demonstrated that employee reactions to monitoring systems depend on both the characteristics of the monitoring system and how it is implemented. However, little is known about the role individual differences may play in this process. This study proposes that individuals have generalized attitudes toward organizational control and monitoring activities. We examined this argument by assessing the relationship between employees’ baseline attitudes toward a set of monitoring and control techniques that span the employment relationship. We further explore the effects (...)
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  • An Ethical Perspective on Emerging Forms of Ubiquitous IT-Based Control.Aurélie Leclercq-Vandelannoitte - 2017 - Journal of Business Ethics 142 (1):139-154.
    The goal of this paper is to investigate the ethical implications of emerging forms of control that have developed along with the use of ubiquitous information technology. Because it can be exerted at a distance, almost anytime and anywhere, IT-based control has become more subtle, indirect, and almost invisible, with many negative side effects. Yet the issues raised by this new form of control have rarely been interpreted, treated, and framed as ethical issues in business ethics literature. Thus, a more (...)
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  • Electronic Performance Monitoring in the Digital Workplace: Conceptualization, Review of Effects and Moderators, and Future Research Opportunities.Thomas Kalischko & René Riedl - 2021 - Frontiers in Psychology 12:633031.
    The rise of digital and interconnected technology within the workplace, including programs that facilitate monitoring and surveillance of employees is unstoppable. The COVID-19-induced lockdowns and the resulting increase in home office adoption even increased this trend. Apart from major benefits that may come along with such information and communication technologies (e.g., productivity increases, better resource planning, and increased worker safety), they also enable comprehensive Electronic Performance Monitoring (EPM) which may also have negative effects (e.g., increased stress and a reduction in (...)
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