When we think about Ethics in the context of performance indicators and control systems, we tend to think about fraud. How to make sure that employees do not commit fraud. To be sure, fraud has been a longtime concern for company owners. Going back to biblical times, we have the story of a manager who frauds his master by undercharging clients (fifty measures of oil instead of one hundred). More recently, we may remember high profile fraud schemes like those of Enron, Parmalat, or Wirecard. In many of these cases, the concerned companies collapsed because of fraud. Lien vers l'article
CASARIN, V., LECA, B., LINDER, S. and ZICARI, A. (2020). Ethics in Control Systems: Let’s Go Beyond Simple Compliance! Council on Business & Society Insights.