The Soft Side of Hard Controls: A Control Coding Theory

14 Pages Posted: 7 Feb 2020

See all articles by Muel Kaptein

Muel Kaptein

Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)

Hein-Jan Vink

Erasmus University Rotterdam (EUR)

Date Written: January 13, 2014

Abstract

Controls can have positive or increasingly negative effects on the behavior of employees. In this article we develop a theory to explain these effects. Central to this is the way employees interpret the management intentions in applying control measures. Since control measures reduce employee autonomy, there is a risk that employees either put too much faith in the measures or grow to mistrust them. Three mechanisms are presented for excessive trust and mistrust.

Keywords: control, culture, management, audit

Suggested Citation

Kaptein, Muel and Vink, Hein-Jan, The Soft Side of Hard Controls: A Control Coding Theory (January 13, 2014). Available at SSRN: https://ssrn.com/abstract=2378437 or http://dx.doi.org/10.2139/ssrn.2378437

Muel Kaptein (Contact Author)

Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) ( email )

P.O. Box 1738
Room T11-53
3000 DR Rotterdam, 3000 DR
Netherlands
+31 10 408 1923 (Phone)

Hein-Jan Vink

Erasmus University Rotterdam (EUR) ( email )

Burgemeester Oudlaan 50
3000 DR Rotterdam, Zuid-Holland 3062PA
Netherlands

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