This chapter proposes to consider that management systems reify the social world, which results in maintaining the existing social order at the potential detriment of the less powerful constituents of the social group. Drawing on the utilitarian perspective on ethics, such negative consequences suggest that management systems could raise ethical concerns.
ANCELIN-BOURGUIGNON, A. (2007). Are Management Systems Ethical? The Reification Perspective. In: Moral Foundations of Management Knowledge. 1st ed. Edward Elgar Publishing Ltd, pp. 221-243.