To which extent do managers care about the design characteristics of performance indicators and other control systems? The paper examines this question with the help of the framework of enabling and coercive control. Drawing upon data from a longitudinal field study in a manufacturing...

Purpose – Research to date has reported ambiguous results on the influence of tax concessions on retirement savings decisions. The purpose of this paper is to investigate the influence of tax concessions on private retirement investment decisions by analyzing actual retirement decision...

In this paper, we demonstrate that the works of Franz Kafka provide an exemplary resource for the investigation of “moral distance” in organizational ethics. We accomplish this in two ways, first by drawing on Kafka’s work to navigate the complexities of the debate over the ethics of...