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Soziale Normen und Controlling - Informelle Kontrolle zur Förderung ethischen Verhaltens in Unternehmen
Publikationstyp
Journal Article
Date Issued
2025
Sprache
German
Journal
Volume
37
Issue
4
Start Page
11
End Page
17
Citation
Controlling 37 (4): 11-17 (2025)
Publisher
Beck
Social norms and individual values are key drivers of ethical behavior. Norms such as honesty can serve as informal control mechanisms in companies and, e.g., promote honest budget reporting and contribute effectively to fraud prevention. Management control can support the development of desirable norms by creating the right conditions.
Subjects
budgeting
fraud control
honesty
simulation
social norms
DDC Class
300: Social Sciences
330: Economics