El documento trata de los métodos de retribución variable que se han generalizado en los últimos tiempos. Pone de manifiesto el papel que han jugado en los escándalos financieros y en la gestación de la crisis y analiza la propuesta de John Roberts de incentivos débiles, fundamentándola...

Management control systems (MCSs) are used by organizations to try to make sure that their goals are accomplished. MCSs are used to set goals and objectives, to measure accomplishments and to reward or punish people according to results. In this chapter, we argue that the social dynamics...

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...

Los adjetivos «apretado» y «suelto», calificando a los sistemas de control, son palabras de uso común en la literatura profesional, pero casi ausentes de la académica. En este trabajo se intenta mostrar cómo considerar apretado como sinónimo de buen control, y suelto como sinónimo de...

Epistemology, methodology or philosophy of science, i.e., the foundations and validity of knowledge, have never been very popular subjects as applied to management research. Lately, though, the need for better theories and the methodological discussion underlying the creation of such theories...

There are many, often mutually inconsistent, theories about organizations that explain organizational phenomena to the same, limited extent. Most of them ignore the ethical dimension completely. In this paper we propose the basic principles for a theory of decision-making in organizations that...

In this paper we review the conventional analyses of management control systems, to conclude, first, that the "illusion of control" can mislead managers into believing that everything can be controlled and monitored, and , second, that no incentive system based only on extrinsic rewards can...

This paper attempts to take steps towards the formulation of a more human approach to the theory of the firm than the conventional economics-based models. Unbounded rationality, self-interest and the absence of learning are shown to be crucial assumptions of conventional economic theory. Then,...

Economics-based models typically overlook management decisions and firms' capabilities. We develop a model that puts firms at center stage by simulating the aggregate behavior of a population of firms resulting from specific management decisions. The model features a learning process that...

Management control systems are intended to motivate managers to ensure that organizational goals are accomplished. They do this by rewarding and promoting people according to certain criteria. Usually, they are designed to achieve the greatest possible goal congruence, where people pursue...