This communication discusses how far ethics can be at stake with management systems. The argument is based on (i) the demonstration that management systems ineluctably contribute to reifying social life, according to Lukacs' (1959) definition of reification, (ii) empirical material evidencing the detrimental (then unethical) consequences of reification.
ANCELIN-BOURGUIGNON, A. (2007). Are Management Systems Ethical? The Reification Perspective.