Keywords

internal controls, ego depletion, ethics, preventive controls, detective controls

Abstract

One key reason companies implement internal controls is to reduce the likelihood of unethical behavior. Yet, research on ego depletion from psychology suggests that some controls may cause reductions in employees’ self-control, which could lead to increases in unethical behavior. Therefore, this study examines how different types of controls—namely preventive, detective with immediate feedback, and detective with delayed feedback—impact self-control and ethical judgments. Based on the results of three different experiments with 462 participants, we find no significant relation between self-control and the types of internal controls tested. Furthermore, we find that the types of controls tested have no effect on ethical judgments or ethical ideology. Thus, our results suggest that controls in general and some types of internal controls do not differentially impact self-control.

Original Publication Citation

Allen, D., W. G. Heninger, S. L. Summers, and D. A. Wood. 2019. The effects of different types of internal controls on self-control. Journal of Strategic Innovation and Sustainability, 14 (6): 10-24. DOI: 10.33423/jsis.v14i6.2605.

Document Type

Peer-Reviewed Article

Publication Date

2019

Publisher

Journal of Strategic Innovation and Sustainability

Language

English

College

Marriott School of Business

Department

Accountancy

University Standing at Time of Publication

Full Professor

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