The just design and use of management control systems as requirements for goal congruence

Management control systems (MCS) are designed to achieve the greatest possible goal congruence, where people pursue personal goals that are conducive to the organizational goal. Use and design of MCS are crucial aspects for achieving goal congruence, but they are thought to be contingent to specific external situations. We analyze the basic concepts of justice and fairness, and argue that need to be put in the context of MCS use and design. We label these two facets of justice "formal" and "informal" justice respectively, and we show that both formal and informal (in)justice are determinants for MCS to achieve specific levels of goal congruence independently of the situation. We conclude that there are two stable types of goal congruence, labeled 'maximum goal congruence' - where MCS design is just and use is just too-, and 'minimum goal congruence' - where the MCS design is unjust and use is unjust too- . And there are two unstable types of goal congruence, labeled ´occasional goal congruence' - when MCS design is unjust but its use is just, and 'perverse goal congruence' - when MCS design is just and its use is unjust. This provides a framework for future empirical research on the subject.