TY - JOUR
T1 - Employees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance
AU - Lopez-Valeiras, Ernesto
AU - Gomez-Conde, Jacobo
AU - Naranjo-Gil, David
AU - Malagueño, Ricardo
PY - 2022/11/16
Y1 - 2022/11/16
N2 - We examine the impact of employees’ perceptions of management control systems (MCS) as a threat on two forms of misconduct: deliberate ignorance and workplace deviance. Drawing on the theory of cognitive dissonance, we predict that a perceived threat is associated with a decrease in workplace deviance but may also trigger unintended consequences, such as deliberate ignorance. Hypotheses are tested using survey data from three large hospitals. Taken together, our results suggest that employees’ perceptions of MCS as a threat have (1) a negative curvilinear effect on workplace deviance and (2) a positive linear association with deliberate ignorance. Additionally, we find that the need for professional autonomy shapes the effect of employees’ perception of MCS as a threat on both forms of misconduct. Overall, by providing new empirical evidence on how employees perceive MCS and their (un)intended consequences, we add to the growing body of research on the effects of control systems on employees’ behaviour.
AB - We examine the impact of employees’ perceptions of management control systems (MCS) as a threat on two forms of misconduct: deliberate ignorance and workplace deviance. Drawing on the theory of cognitive dissonance, we predict that a perceived threat is associated with a decrease in workplace deviance but may also trigger unintended consequences, such as deliberate ignorance. Hypotheses are tested using survey data from three large hospitals. Taken together, our results suggest that employees’ perceptions of MCS as a threat have (1) a negative curvilinear effect on workplace deviance and (2) a positive linear association with deliberate ignorance. Additionally, we find that the need for professional autonomy shapes the effect of employees’ perception of MCS as a threat on both forms of misconduct. Overall, by providing new empirical evidence on how employees perceive MCS and their (un)intended consequences, we add to the growing body of research on the effects of control systems on employees’ behaviour.
KW - Perception of control
KW - management control systems
KW - misconduct
KW - deliberate ignorance
KW - workplace deviance
KW - cognitive dissonance
UR - http://www.scopus.com/inward/record.url?scp=85142193849&partnerID=8YFLogxK
U2 - 10.1080/01559982.2022.2140500
DO - 10.1080/01559982.2022.2140500
M3 - Article
JO - Accounting Forum
JF - Accounting Forum
SN - 0155-9982
ER -