The Effects of Different Types of Internal Controls on Self-Control

Drew Allen, Brigham Young, William G. Heninger, S. Summers, David A. Wood
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Abstract

One reason companies implement internal controls is to reduce the likelihood of unethical behavior. Yet, ego depletion theory suggests that some controls may cause reductions in employees’ self-control, which could undermine the ability of controls to reduce unethical behavior. We examine whether various types of controls impact self-control and ethical judgments. Our results show that contrary to the ego depletion hypothesis, we find no significant relation between self-control and internal controls. Furthermore, we find that controls have no effect on ethical judgments or ethical ideology. Thus, our results suggest that internal controls do not differentially impact self-control and ethical decision-making.
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不同类型的内部控制对自我控制的影响
公司实施内部控制的一个原因是减少不道德行为的可能性。然而,自我损耗理论认为,一些控制可能会导致员工自我控制能力的下降,这可能会削弱控制减少不道德行为的能力。我们研究了不同类型的控制是否会影响自我控制和道德判断。我们的研究结果表明,与自我损耗假说相反,我们发现自我控制和内部控制之间没有显著的关系。此外,我们发现控制对伦理判断和伦理意识形态没有影响。因此,我们的研究结果表明,内部控制对自我控制和道德决策的影响不存在差异。
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