Management control systems and ethical decision making

Promoting workplace ethics is one of the key objectives of management control systems. This dissertation consists of three essays that focus on novel opportunities for controllers to improve employees’ ethical decision making. The first essay studies how employee giving program can benefit from relative performance information to activate ethical learning and better ethical decision making of employees. The second essay studies how employee learning programs can capitalize on personalized learning path to alleviate the use of less ethical learning strategies. The third essay studies how internal reporting system can utilize mobile technology to promote more honest reporting among workers.