Ethical issues in controllers' work

Index

1. Introduction

2. Controllers and ethics
2.1. What is a controller
2.2. Role Transformation
2.3. Importance of ethics in controllers' work

3. Ethical issues in controllers’ work and possible solutions
3.1. Goal incongruences through role conflicts between different levels of organizational structure
3.1.1. Role conflict as a reason for goal incongruences
3.1.2. Solutions for goal incongruences
3.2. The creation of budgetary slacks
3.2.1. The ethical dilemma with budgetary slacks
3.2.2. Solutions for preventing budgetary slack
3.2.2.1. Decouple budgeting and target setting from employees forecasts
3.2.2.2. Bonus systems that reward realistic forecasting
3.2.2.3. Employing controllers according to their personality
3.3. Shareholder value orientation VS long-term success orientation
3.4. Issues concerning third parties

4. Preventing unethical Behaviour - Ethics in Accounting Education
4.1. Why did Accounting Education fail?
4.2. How to teach ethics?

5. Scrutinizing the conception of ethics

6. Conclusion

I References