The Dehumanization and Demoralization of Management Control Systems: Can We Possibly Re-Humanize and Re- Moralize Them?

European Accounting and Management Review, 6(2), 56-80.

25 Pages Posted: 18 Aug 2020

See all articles by Josep M. Rosanas

Josep M. Rosanas

University of Navarra - IESE Business School

Date Written: May 29, 2020

Abstract

In the last few decades, there has been some concern about forms becoming less and less “human”. Or, in other words, becoming a place where human beings cannot self- actualize, where they are only pieces of a puzzle or “adjuncts to machines”. This paper intends to review briefly the previous situation in the two decades after WW II, and then show how dehumanization of the firm and of the economic context of the firms begun after the crisis of the 70’s.

Next, the paper goes to Management Control Systems, revising the “classical” systems and analyzing the Balanced Scorecard, which has been possible the main tool used for management control in the last forty years, showing how it is in fact unbalanced and dehumanizing. After illustrating this through a case example, it is concluded that indicators used for diagnostic for self-control only, with no implication in hierarchical control and/or incentives, may be very useful tools for management.

Keywords: Management Control, Dehumanization, Practical Wisdom

Suggested Citation

Rosanas, Josep M., The Dehumanization and Demoralization of Management Control Systems: Can We Possibly Re-Humanize and Re- Moralize Them? (May 29, 2020). European Accounting and Management Review, 6(2), 56-80., Available at SSRN: https://ssrn.com/abstract=3653271

Josep M. Rosanas (Contact Author)

University of Navarra - IESE Business School ( email )

Avenida Pearson 21
Barcelona, 08034
Spain
34 932534200 (Phone)
34 932534343 (Fax)

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