Meyer, MatthiasMatthiasMeyerEckert, AlexandraAlexandraEckertStindt, ChristianChristianStindt2025-08-262025-08-262025Controlling 37 (4): 11-17 (2025)https://hdl.handle.net/11420/57137Social 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.de0935-0381202541117Beckbudgetingfraud controlhonestysimulationsocial normsSocial Sciences::300: Social SciencesSocial Sciences::330: EconomicsJournal ArticleJournal Article