Essec\Faculty\Model\Contribution {#2216
#_index: "academ_contributions"
#_id: "16157"
#_source: array:26 [
"id" => "16157"
"slug" => "16157-a-principlist-perspective-on-the-ethicality-of-performance-measurement-systems"
"yearMonth" => "2026-01"
"year" => "2026"
"title" => "A principlist perspective on the ethicality of performance measurement systems"
"description" => "CASARIN, V., LECA, B., LINDER, S. et MORARU-ARFIRE, A. (2026). A principlist perspective on the ethicality of performance measurement systems. <i>Accounting Auditing Control</i>, In press."
"authors" => array:4 [
0 => array:3 [
"name" => "CASARIN Veronica"
"bid" => "B00732655"
"slug" => "casarin-veronica"
]
1 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
2 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
3 => array:3 [
"name" => "MORARU-ARFIRE Andreea"
"bid" => "B00732673"
"slug" => "moraru-arfire-andreea"
]
]
"ouvrage" => ""
"keywords" => array:10 [
0 => "autonomy"
1 => "beneficence"
2 => "ethics"
3 => "indicators"
4 => "justice"
5 => "metrics"
6 => "non-maleficence"
7 => "performance measurement"
8 => "prescriptive theorizing"
9 => "principlism"
]
"updatedAt" => "2026-01-20 09:42:35"
"publicationUrl" => "https://shs.cairn.info/journal-accounting-auditing-control-2026-0-page-I6?lang=en"
"publicationInfo" => array:3 [
"pages" => ""
"volume" => "In press"
"number" => ""
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cet article étend les recherches existantes sur le contrôle de gestion et l’éthique en examinant l’éthique des systèmes de mesure de la performance (SMP). Il propose une approche prescriptive pour évaluer l’éthique des SMP en se fondant sur le principisme – un cadre éthique qui repose sur quatre devoirs prima facie : la non-malfaisance, la bienfaisance, le respect de l’autonomie et la justice. L’éthique des SMP est analysée à travers ces principes, et la conception des SMP est théorisée comme un moyen de réaliser ces principes en tant que finalités éthiques. Le cas des SMP de France Télécom est utilisé pour illustrer cette approche. L’analyse met en évidence à la fois les avantages et les inconvénients potentiels de l’application du principisme aux SMP, tant pour éclairer la recherche que pour guider les pratiques organisationnelles. Sur cette base, l’article discute des implications pour la recherche et définit un programme pouvant orienter de futurs travaux théoriques et empiriques. De manière plus générale, notre travail enrichit la littérature sur le contrôle de gestion et l’éthique en introduisant le principisme comme perspective pour une théorisation prescriptive de l’éthique des SMP."
"en" => "This paper extends existing research on management control and ethics by examining the ethicality of performance measurement systems (PMSs). It contributes by offering a prescriptive lens for assessing the ethicality of PMSs, grounded in principlism—a mid-level ethical theory based on four prima facie duties: non-maleficence, beneficence, respect for autonomy, and justice. The ethicality of PMSs is analyzed through the lens of these principles, and their design is theorized as a means of achieving these ethical ends. The well-documented case of the PMS at France Télécom is used to illustrate this approach. The analysis highlights both the benefits and the challenges of applying principlism to PMSs in research and practice. Based on these insights, the paper outlines implications and lays out a research agenda for future theoretical and empirical work in management control. More broadly, the paper advances the literature on management control and ethics by introducing principlism as a foundation for prescriptive theorizing about the ethicality of PMSs."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-20T16:21:44.000Z"
"docTitle" => "A principlist perspective on the ethicality of performance measurement systems"
"docSurtitle" => "Journal articles"
"authorNames" => "<a href="/cv/casarin-veronica">CASARIN Veronica</a>, <a href="/cv/leca-bernard">LECA Bernard</a>, <a href="/cv/linder-stefan">LINDER Stefan</a>, <a href="/cv/moraru-arfire-andreea">MORARU-ARFIRE Andreea</a>"
"docDescription" => "<span class="document-property-authors">CASARIN Veronica, LECA Bernard, LINDER Stefan, MORARU-ARFIRE Andreea</span><br><span class="document-property-authors_fields">Accounting and Management Control </span> | <span class="document-property-year">2026</span>"
"keywordList" => "<a href="#">autonomy</a>, <a href="#">beneficence</a>, <a href="#">ethics</a>, <a href="#">indicators</a>, <a href="#">justice</a>, <a href="#">metrics</a>, <a href="#">non-maleficence</a>, <a href="#">performance measurement</a>, <a href="#">prescriptive theorizing</a>, <a href="#">principlism</a>"
"docPreview" => "<b>A principlist perspective on the ethicality of performance measurement systems</b><br><span>2026-01 | Journal articles </span>"
"docType" => "research"
"publicationLink" => "<a href="https://shs.cairn.info/journal-accounting-auditing-control-2026-0-page-I6?lang=en" target="_blank">A principlist perspective on the ethicality of performance measurement systems</a>"
]
+lang: "en"
+"_score": 8.709399
+"_ignored": array:2 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
]
+"parent": null
}
