Turning a blind eye : employees’ perception of management control systems and misconduct

This study examines the impact of employees' perceptions of management control systems (MCS) as a threat in two forms of misconduct: deliberate ignorance and workplace deviance. Drawing on the theory of cognitive dissonance, we predict that a perceived threat is associated with a decrease in workplace deviance but may also trigger unintended consequences, such as deliberate ignorance. Hypotheses were tested using survey data from three large hospitals. The results from partial least square regressions suggest that employees' perceptions of MCS as a threat demonstrate (1) a negative curvilinear effect on workplace deviance and (2) a positive linear association with deliberate ignorance. Additionally, we found that the need for professional autonomy moderated the effect of employees' perception of MCS as a threat in terms of both forms of misconduct. Therefore, aims to extend the growing body of research on the consequences of control systems in employees' behavior. Specifically, we provide new empirical evidence on how employees perceive MCS and the (un)intended consequences of control