Abstract of the article, Controlling magazine, issue 2025/4, pages 11–17:
Social norms and individual values are key drivers of ethical behavior. Norms such as honesty can serve as informal control mechanisms in companies and, e.g., promote honest budget reporting and contribute effectively to fraud prevention. Management control can support the development of desirable norms by creating the right conditions.
Authors: Prof. Dr. Matthias Meyer, Alexandra Eckert M.Sc., Christian Stindt M.Sc.
https://www.beck-elibrary.de/de/10.15358/0935-0381-2025-4/controlling-jahrgang-37-2025-heft-4
