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  • 2019
  • Working Paper

The Effect of Systems of Management Controls on Misreporting
By: Aishwarrya Deore, Susanna Gallani and Ranjani Krishnan
Organizations use systems of controls to encourage goal congruent employee behavior. Some control instruments within the system (e.g., cultural controls) guide employees and align their behavioral choices with organizational values, while other instruments (e.g.,...  View Details
Keywords: Directing Controls; Misreporting; Mission Statements; Participative Budgeting; Stewardship Theory; Systems Of Management Controls; Management Systems; Governance Controls; Mission and Purpose; Financial Reporting
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