Ego Depletion and Internal Controls: How Controls Can Deplete Self-control Resources

Authors

Drew Allen, Brigham Young University
David Wood, Brigham Young University

Keywords

ego depletion, internal controls, self-control resources, financial reporting

College

Marriott School of Business

Department

Accountancy

Abstract

In order to ensure accurate financial reporting, deter fraud, and safeguard assets, companies implement internal controls throughout their organization. Internal controls can be something as simple as requiring a manager to sign off on all expenses or having two people present to handle and count cash receipts. Without these controls, companies would have to rely solely on the competency and morality of their employees or use costly and restrictive supervision and monitoring to prevent intentional and unintentional errors. While internal controls serve an important role in reducing many types of risk, controls may also have unintended consequences that can negatively affect a company and its employees.

Recommended Citation

Allen, Drew and Wood, David (2017) "Ego Depletion and Internal Controls: How Controls Can Deplete Self-control Resources," Journal of Undergraduate Research: Vol. 2017: Iss. 1, Article 250.
Available at: https://scholarsarchive.byu.edu/jur/vol2017/iss1/250